Apply tax incentives on a logical basis

Property incentives do not turn a bad investment into a good one in an instant, writes Jim Power.

20th September, 2008

Property incentives do not turn a bad investment into a good one in an instant, writes Jim Power.

When the then finance minister, Brian Cowen, announced in the 2006 budget that he was going to terminate certain development-based tax reliefs subject to some transitional provisions, he alluded to the requirement to take into account the fact that there were then 250,000 jobs in the construction sector and that the industry accounted for 20 per cent of the economy.

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