Return on capital employed or ROCE is a profitability ratio that measures how efficiently a company can generate profits from its capital employed by comparing net operating profit to capital employed. In other words, return on capital employed shows investors how many euros in profits each euro of capital employed generates. This ratio is based on two

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Normal business expenses incurred in carrying on a trade are deductible before the USC is calculated. This includes allowances for capital expenditure incurred on providing certain items for the purposes of the trade, such as  Plant and machinery  Vehicles used for business purposes  Certain types of buildings, such as factories or farm

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Question: I am a ordinary employee with Rent ( after expenses )             2,500 Deposit Interest (Gross)             500 Dividends                                      300 Total                                            3,300 Answer: Yes once your non-PAYE income exceeds €3,174, a) you will have to pay additional PRSI charge of 4% on top of any tax and USC payable from the 1st January 2014 onwards

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