Daily Archives: April 14, 2010


Share Schemes – An Overview

There are a number of share schemes available to companies, each with its own set of rules, tax treatments and reporting requirements.  Below is an overview of the main schemes and their key features. APPROVED PROFIT SHARING SCHEMES (APSS’s) An APSS must be set up under a trust deed and must receive Revenue approval.  Once approval has been obtained an employee can receive shares up to a value of €12,700 […]


High Earner Restrictions

When this restriction was introduced in the Finance Acts 2006 and 2007 it was seen as a means of ensuring that “high earners” paid some tax on their income irrespective of the amount of tax reliefs available to them.  Briefly the reliefs restricted included, the various property reliefs, BES relief, film relief, exempt patent income, donations, etc. At the time the restriction was aimed at individuals with income in excess […]