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On Tuesday 28th April the Government published the Spring Economic Statement for 2015. Click here for more details.

Budget 2015 has been announced by Minister Michael Noonan.

The Budget contained a few surprises, but overall EY welcomes the budget package announced.

As expected, the Minister announced a change to Ireland’s corporate tax residence rules and a phasing out of the much publicised “double Irish” tax structure. However, this was balanced by signalling a series of measures to enhance Ireland’s international competitiveness. These include improvements to the R&D tax credit, intangible asset regimes and the planned introduction of a “Knowledge Development Box”. The Minister has also been quite progressive with the income tax changes by balancing reductions at the lower end with increases in the Universal Social Charge for higher earners.

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