Foilsiú
Analysis of High Income Individuals’ Restriction 2017
Foilsithe
An t-eolas is déanaí
Teanga: Níl leagan Gaeilge den mhír seo ar fáil.
The aim of the measure is to limit the use of certain tax reliefs and exemptions by those on high incomes. Prior to the introduction of this restriction in 2007, such individuals, by means of the cumulative use of various tax incentive reliefs, had been able to reduce their tax liability to very low levels or to zero. The restriction works by limiting the total amount of specified reliefs that a high income individual can use to reduce his or her tax liability in any one tax year.
