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Finance Act 2009 - Ernst & Young - Ireland

Finance Act 2009

The Finance Act 2009 contains the detailed legislative provisions giving effect to the measures announced in the Mini-Budget in April 2009 and also introduces a number of new provisions. The Act was signed into law on 3 June 2009.

Ernst & Young Finance Act alerts

Committee stage amendments
Download Ernst & Young's alert on the committee stage amendments.

Finance Bill 2009 - Ireland extends incentives for intangible assets
The Finance Bill 2009, announced 7 May 2009, gives effect to the welcome measures announced in the Minister for Finance’s Supplementary Budget of 7 April last. It introduces tax relief for capital expenditure incurred by companies on acquiring “intangible assets”. This is in line with Irish Government strategy of making Ireland a world class hub for innovation and commercialisation, and is in addition to other incentives for intellectual property including the R&D tax credit regime. Download Ernst & Young's detailed alert covering the outcomes of the Finance Bill.

Ernst & Young summary alert
This alert summarises the provisions published today by the Department of Finance in Finance Bill 2009. Download Ernst & Young's summary alert.

Download Finance Act 2009 

Download Finance Bill 2009 as amended by the Select Committee

Download the Finance Bill 2009, as initiated.

Read the Finance Bill 2009, as initiated, explanatory memo.

Read the Minister's press release of the Finance Bill 2009.

Read more on the Finance Bill 2009 list of measures.

Finance Bill 2009

Overview
Minister's press release
Tax calculator
Finance Bill 2009 team
PR contacts
Mini-Budget 2009
Tax overview 

Publications

Tax Matters 2009
Download Ernst & Young Ireland's tax guide, Tax Matters 2009, which outlines measures from Mini-Budget 2009.

Min-Budget 2009 supplement
Download the Ernst & Young sponsored Sunday Business Post supplement, covering the Mini-Budget 2009.

Ernst & Young Online

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