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Budget 2019!

With each Budget it appears we are getting more and more of announcements leaked through the press in the few days prior. This year has been no different! 

Some of the headlines of Budget 2019 are:
  • The 4.75% USC rate drops to 4.5%
  • Standard Rate band increases by €750. This means that a single person earning over €35,300 will have an additional €750 taxed at 20% rather than 40% 
  • The special 9% VAT rate for hospitality and tourism sector increases back to original 13.5%
  • Capital Acquisition Tax Group A Threshold increases €10,000 to €320,000 
  • Home carer credit increases by €300 to bring it to €1500. This is a credit often missed by couples where only one spouse has an income
  • The promised increase in the Earned Income Credit for self employed individuals continues.....it is slowly getting close to the PAYE credit!
Hopefully you find the attached guide useful. Please feel free to share it with any of your contacts. If you have any questions on any aspect of the Budget please feel free to contact one of the team on 051 396703.

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