ARTICLE · 01 NOVEMBER 2017

Ireland's Finance Bill 2017 Published

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On 19 October 2017, Ireland's Minister for Finance (the "Minister") published Finance Bill 2017.

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Turlough Galvin

Matthew Broadstock

Catherine Galvin

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On 19 October 2017, Ireland's Minister for Finance (the "Minister") published Finance Bill 2017 (the "Bill"). The Bill legislates for changes announced during the budget statement made on 10 October 2017 ("Budget Day") including:

the introduction of an 80% cap on capital allowances claimed in respect of intellectual property ("IP") acquired after 11 October 2017;
the first step in the process to ratify the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting agreed at OECD level to update double tax treaties (the "Multilateral Instrument");
an increase in the rate of stamp duty on non-residential property from 2% to 6%;

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