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Start-up companies: New organizations may possibly get tax relief on the first three years of corporation tax and the worth of the relief will be linked to the quantity of employers’ PRSI paid by a organization in an accounting period subject to a maximum of â‚¬5,000 per employee. In the Finance Act 2013, the tax relief was extended to enable any unused relief arising in the very first 3 years of trading to be carried forward for use in subsequent years. The relief was extended to firms that began trading in 2012, 2013, 2014 or 2015 and, in the Finance Act 2015, to businesses that start off trading in 2016, 2017 or 2018.
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