Budget 2012: Property synopsis

A synopsis of the main measures related to property contained in Budget 2012

6th December, 2011

** *Property based legacy reliefs:** With regard to Section 23-type Reliefs and Accelerated Capital Allowances, a surcharge of 5 per cent will be introduced effective from 1 January 2012 on individuals with gross incomes over €100,000. Residential owner-occupier relief is unaffected by these changes.

** *Accelerated Capital Allowances:** Investors in accelerated capital allowance schemes will no

longer be able to use any capital allowances beyond the tax life of the particular scheme where that tax life ends after 1 January...

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