Budget 2012: Business related measures

A synopsis of business related measures in Budget 2012

6th December, 2011

* The 3 year tax relief for start-up companies is being extended to include start-up companies which commence a new trade in 2012, 2013 or 2014.

* R&D tax credit: The first €100,000 of qualifying R&D expenditure will benefit from the 25 per cent R&D tax credit on a volume basis. The tax credit will continue to apply to incremental R&D expenditure in excess of €100,000 as compared with such expenditure in the base year 2003....

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