UHY Farrelly Dawe White have published their Budget 2015 Highlights, and here are five of the key points:
1. The 0.6 per cent pension levy will end in 2014, and the additional 0.15 per cent levy will expire at end of 2015
2. A refund of DIRT on interest on savings (up to a maximum of 20% of the house purchase price) used by first time house buyers towards the deposit on a home is being introduced
3. The marginal rate of Income Tax is being reduced from 41% to 40%
4. Income tax relief at 20% will be provided on Water Charges, up to a maximum of €500 per annum.
5. New USC rate of 8 per cent for those earning over €70,000, and 11 per cent for self-employed people earning more than €100,000
