what is the standard rate of tax in ireland
Taxation in the Republic of Ireland In Ireland there is an income tax, a value added tax (VAT), and various other taxes. Employees pay pay-as-you-earn (PAYE) taxes based on their income, less certain allowances. The taxation of earnings is progressive, with little or no income tax paid by low earners and a high rate applied to middle to top earners, the top marginal rate of tax (including USC and PRSI) is 52%. However a large proportion of central government tax revenue is also derived from VAT, excise duties and other taxes on consumption. The standard rate of corporation tax is among the lowest in the world at 12.5%.
Smoking in Ireland Smoking in workplaces in Ireland was banned on 29 March 2004, making Ireland the first country in the world to institute an outright ban on smoking in workplaces. From that date onwards, under the Public Health (Tobacco) Acts, it has been illegal to smoke in all enclosed workplaces. The ban is strictly enforced and includes bars, restaurants, clubs, offices, public buildings, company cars, trucks, taxis and vans. A private residence is considered a workplace when tradespeople, such as plumbers or electricians, are working there. â‚¬3,000 is the maximum fine on the spot, while a prison sentence can also be given at a later time for violators. The law exempts dwellings, prisons, nursing homes, psychiatric wards, hotel rooms charitable accommodation and college dorm rooms. Certain buildings such as some hospitals forbid smoking anywhere in the grounds.