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Brexit –UK Resident Directors of Irish Companies
Under the Companies Act 2014, all Irish Companies directors must be resident in the European Economic Area (EEA). As the UK left the EU on January 31st with certain provisions until 31st December 2020, the UK’s trading relationship with the EU remains the same and the...
Research & Development (R&D) Relief for employees
Background Companies can claim a tax credit from Revenue if undertaking R&D activities. A company has the decision to surrender all or part of this tax credit and therefore an employee of the company may be entitled to claim this credit if working in R&D...
Minimum Wage Increase 2020
As of 1st February, as set out in the National Minimum Wage Order 2020, Ireland’s minimum wage has increased to €10.10 per hour or part thereof, based on age of employee. Source citizensinformation.ie Calculating hourly rate As stated in the National Minimum Wage...
Short Term Rental & Airbnb Review
Revenue have issued a review in regard to short term leasing from January 2020. Revenue have now defined that; Income for providing short term accommodation for occasional visitors such as through an online accommodation booking system is not considered rental income...