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Deloitte's Tax team give their perspective on the measures announced in the 2013 Irish Budget. Join us on Twitter for commentary and reaction and visit our mobile website.

Partner insight

  • Padraig Cronin, Head of Tax and Legal Services - overall reaction
    "this is a tough Budget...all sectors will be affected by the changes resulting in reduction in disposable income for most..."
  • Deirdre Power, Tax Partner, Financial Services
    "In looking at how the economy can grow and develop in the context of the Financial Services (FS) sector, there were some elements outlined in the Budget which, while not directly aimed at the FS, may have a direct impact in the sector..."
  • Joanne Whelan, Tax Partner, specialising in Captial Tax and Estate Planning
    "It was largely expected that there would be no changes to the 20% and 41% tax rates and tax credits in Budget 2013. The areas that received most press commentary recently were…"
  • Conor Hynes, Tax Partner, Corporate Tax insight
    "The Minister’s reaffirmation of the Government’s commitment to the 12.5% rate of tax and to continuing to support FDI and “export led” growth in particular is positive..."
  • Pascal Brennan, Tax Partner, Indirect Tax
    "The Minister confirmed, in his speech, that the 9% rate for the tourist sector would continue to apply in 2013 but this had already been announced when the 9% VAT rate was originally introduced..."
  • Niall Glynn, Tax Partner, specialising in Wealth Management and Asset Protection
    "As widely anticipated an annual property tax on residential property based on a properties market value has been introduced as the successor to the household charge which is now abandoned..."
  • Patrick Cosgrove, Pensions Director
    "In a welcome development, the Minister has confirmed that tax relief on individual pension contributions for those who are attempting to provide for a pension of up to €60,000pa, will remain in place at the marginal rate..."
  • Rory O'Neill, Tax Director
    "In 2013 it is estimated that 42% of the overall tax revenue will be generated from income tax. In 2007, the corresponding sum was 29%. This demonstrates the increased reliance on individual taxpayers to bridge the budget deficit in the so-called “austerity years”..."
  • Padraic Whelan, Head of Tax & Legal Services
    "What is noticeable is that the NPPR charge will continue for all of the year 2013 on second homes..."

More information

  • Deloitte Tax team
    Our people will deliver smart solutions for you and your business
  • Budget publication
    Download our PDF guide to Budget 2013

Budget interactive

  • Tax on your mobile
    Stay up to date on tax issues with our mobile site
  • Tax calculator
    See how the Budget affects you
  • Budget insight video
    Watch our video report on Budget 2013 with Padraig Cronin, Head of Tax, Deloitte

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