• Pension Levy increased from 0.6% to 0.75% for 2014 & 0.15% for 2015
  • Standard Fund Threshold(SFT) reduced from €2.3 million to €2.0 million effective from 1st January 2014
  • Planned changes in Pension for relief backdating
    • File and Pay/Pension Backdating  deadlines to be brought forward in 2014
  • DIRT & Exit Tax increased to a new single rate @ 41%
    • Change to depositss as the current DIRT rate where interest is calculated at least annually, rate was 33% increased to 41% – increase of 8%
    • Exit Tax on Investment Policies increased by 5% to 41%
  • Deposit Interest to be subject to PRSI in 2014