Key takeaways from Budget 2024
Befuddled by all the noise around the state’s new spending plan? Fear not, here is a summary of the most important points
1. Business and Enterprise
– R&D tax credit to increase from 25 per cent to 30 per cent.
– Reduced capital gains tax rate of 16 per cent for angel investors in innovative SMEs, on gains of up to €3 million.
– EIIS investor relief from €250,000 to €500,000 for all investments to be equalised..
– Minimum wage to increase to €12.70 per hour
– Existing Vat ...