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Finance Bill 2012

The Minister for Finance Michael Noonan T.D. published the Finance Bill 2012 on 8 February which gives effect to the taxation measures announced in last December’s Budget.

Related content

Medium-Term Fiscal Statement: Ernst & Young's reaction

Read our detailed commentary on the Medium-Term Fiscal Statement.

Ernst & Young analysis

Our tax experts analyse Finance Bill 2012.

Enhancing the research and development tax credit regime

Refinements announced in the Finance Bill aimed at enhancing the R&D tax relief scheme particularly for the SME sector are welcomed. The introduction of a novel incentive mechanism to remunerate key employees in a tax efficient manner is also a positive step which will hopefully improve Ireland’s competitiveness in attracting and retaining investment in Irish-based innovation. Read our R&D tax alert.

Budget 2012 documents

View  Finance Bill 2012 documents from the Minister for Finance Michael Noonan.

Finance Bill Alert

The Minister has positioned the Bill as "a further step towards economic recovery and regaining our fiscal autonomy". Ernst & Young's Finance Bill Alert summarises the main provisions of this year's Finance Bill.

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