Corporation Tax

As a small open economy on the periphery of Europe, Ireland must remain a competitive place to do business.

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Ireland must defend our competitive Corporation Tax rate

As a small open economy on the periphery of Europe, Ireland must remain a competitive place to do business. Our industrial policy needs to ensure that Ireland remains an attractive location for multinational companies and a competitive environment for small and medium sized enterprises (SMEs). The 12.5 % corporation tax rate is a vital ingredient in attracting and creating jobs in Ireland.

Fianna Fáil’s plan to maintain competitiveness

  1. Defend Ireland’s 12.5% Corporation Tax Rate

    Under the Lisbon Treaty it is enshrined that corporation tax policy is for sovereign Member States to decide. We support Ireland’s right to set our own tax rate.

  2. Oppose the European Commission’s efforts to consolidate tax

    Oppose and if necessary veto the Common and Consolidated Corporate Tax Base policy as currently put forward by the European Commission.

  3. Oppose the proposed EU Digital Tax policy

    Oppose and if necessary veto the Digital Tax policy as put forward by other Member States. This would represent tax harmonisation by the back door and reward larger countries. Instead we must focus on the OECD BEPS programme.

  4. Constructive engagement on BEPs project

    Engage constructively with European partners and the OECD in relation to the Base Erosion and Profit Shifting (BEPs) project.

  5. Help SMEs to grow

    Introduce a tax structure that helps SMEs grow and create jobs. Current schemes like the Key Employee Engagement Programme and the Employment Incentive and Investment Scheme are overly complex and need to be reformed.

  6. Reform the Capital Gains Tax regime for SMEs

    The current high rate of Capital Gains Tax makes Ireland less attractive for investment and prohibits SMES from trying to get the finance to grow. We will reform this system to make it more competitive.

  7. Increase entrepreneurial relief limit

    Raise the entrepreneurial relief needs to be raised from the current €1 million to make it more competitive with other countries.

  8. Reform the Tax Appeals Commission

    It is critical that Ireland is seen to have a transparent and consistent taxation system. The Tax Appeals Commission must be reformed.

All Issues in The Economy

A Better Banking System

Ireland needs a fully functioning, competitive and stable banking system to support a growing economy and a more cohesive society.

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Capital Infrastructure

A lack of investment in capital infrastructure, in social housing, in schools, in third level institutions, in roads and in internet connectivity is creating an Ireland with a more unequal society.

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Corporation Tax

As a small open economy on the periphery of Europe, Ireland must remain a competitive place to do business.

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Creating Decent Jobs

Low pay and casual working arrangements prevent people from getting mortgages, entering rental agreements and being able to make financial commitments.

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Fiscal Stance

Ireland’s economic recovery has been remarkable and belongs to the people.

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Taxation

Fine Gael is determined to move to a US-style income tax system whereby taxes are cut for the richest in society.

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Strengthening Competitiveness

Competitiveness is essential as a means of achieving sustainable improvements in living standards and quality of life.

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Supporting SMEs and the Self-Employed

Ireland’s small and medium sized businesses (SMEs) are the back bone of our economy and employ nearly 1 million workers.

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