On 15 December 2017, the European Parliament and the Council reached an agreement on the Commission's proposal to update the Fourth Anti Money Laundering Directive.

On 4 September 2017, Minister for Communications, Climate Action and Environment, Denis Naughten, published a public consultation on the design of a new Renewable Electricity Support Scheme (RESS).

Business or trading income comprising active income.

Section 10 Finance Bill 2017

The Universal Social Charge (USC) is a tax payable on gross income, including notional pay, after any relief for applicable capital allowances, but before pension contributions.

Childcare Services Relief is granted on income arising from the provision of certain childcare services.