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An useful point to remember is that 1) There is no balancing charge on disposal of plant or equipment where proceeds are less than 2,000 euros 2) You can offset a balancing charge on disposal of a piece of plant or equipment against the replacement plant or equipment The above is subject to certain conditions Any

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Jobsplus is a very good incentive for employers to take on the long term unemployed. It will provide two levels of payment: a payment of €7,500 over two years to an employer for each person recruited who has been unemployed for more than 12 but less than 24 months and €10,000 over two years to an employer for each

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A person who is not registered for vat can claim back vat on medical equipment or devices provided he or she has a disability Examples can include: * Necessary domestic aids (e.g. drinking and eating aids designed solely for the disabled) • Walk-in baths designed for the disabled, • Commode chair, etc., • Lifting seats and

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