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    The “Help to Buy Scheme” for First Time Buyers of New Houses

    The Minister for Finance has announced a new tax relief incentive whereby first time buyers will be entitled to a 5% rebate on the purchase price of a new house up to the value of €400,000 on their income tax for the previous 4 years. Pro-rata rates will apply to houses where the purchase price […]

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    The Restrictions on Litigation Funding in Ireland

    The prohibition on certain parties funding litigation in Ireland is provided for through the doctrines of Maintenance and Champerty. Maintenance is the provision of financial support by a party who has no interest in a case, but who assists another party who has an interest in bringing the case. Champerty is the provision of financial […]

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    Agricultural Relief for Capital Acquisitions Tax

    Beneficiaries who inherit agricultural property or receive it by way of a gift may be able to claim Agricultural Relief to reduce their Capital Acquisitions Tax liability. Where it applies, beneficiaries benefit from a 90% reduction in the tax payable otherwise. Agricultural property is defined as Agricultural land, pasture & woodland located within the European Union, […]

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    Stamp Duty Exemption for Young Trained Farmers

    This exemption can apply in circumstances where agricultural land is gifted and where agricultural land is sold. The current rate of stamp duty for non-residential property is 2%. Where the exemption applies, no stamp duty is payable which can save young trained farmers significant sums of money. The conditions for qualifying for this exemption are […]

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