Irish Tax 2025: Personal

by Mairéad Hennessy

Part of a series on 2025 Irish Tax. This short course explores the key changes made in the area of personal taxation following Finance Act 2024. With the cost of living crisis and the housing shortage still looming, the Government have acted to attempt to mitigate these issues.

price £100+vat
cpd hours 1 CPD hour
access 120 days' access

This module will enable you to

  • Recognise changes to SRCOP and tax credits
  • Identify amendments in taxes relating to housing
  • Discuss updates to pension-related taxation

About the module

From an employment and personal tax perspective, the majority of the legislative changes in Finance Act 2024 are centred around addressing the cost of living challenges and tax relief for individuals. These bring notable improvements at a time when individuals, families, and businesses are still struggling with the challenges of inflation.

The course covers the increases in various tax credits, the rise in the standard rate cut-off point and adjustments made to the USC thresholds.

Look inside

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Contents

  • Personal taxes
    • Changes in personal tax
    • Income tax rates and credits
    • Universal Social Charge
    • Housing
    • Residential Zoned Land Tax
    • What's new in pensions
    • Pensions
    • Small benefit exemption
    • Split-year treatment
    • Energy

How it works

Author

Mairéad Hennessy

Mairéad specialises in succession planning for SMEs and their owners, retirement planning, corporate structuring, inheritance tax, property transactions and VAT, through the tax practice she founded in 2016. Mairead represents CCAB-I on TALC (indirect taxes), which is the main forum for making representations between the Irish Revenue and practitioners on tax administration in Ireland.

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Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
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Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
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Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

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Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
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Recommended

All you need for this year and more.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

More in this series

Take a look more modules from the series: 2025 Irish Tax