Ireland's Department of Finance has launched three publications consultations on incentives and relief for entrepreneurs and SMEs.
The Public Consultation - CGT Entrepreneur Relief concerns the 20% rate of CGT that applies in respect of a chargeable gain or chargeable gains on a disposal or disposals of qualifying business assets on or after 1 January 2016 up to a lifetime limit of EUR 1 million, which was reduced to a 10% rate from 2017. The consultation is seeking input/views on the follo…