Ireland has published the Finance Act 2021 (Act No. 45 of 2021), which was approved by parliament and signed into law by the president in December 2021. The Act provides for the implementation of the 2022 Budget measures as well as some necessary anti-avoidance measures and technical changes to the tax code. Some of the main measures include the following:
- The USC bands are adjusted, including an increase in the 2% band ceiling (EUR 13,000 threshold for general exemption maintained):
- up to …