The Tax (Miscellaneous Provisions) Act 2024 was published on Friday 14 April. It contains a whole range of tax measures that are intended to enter into force on 1 January 2024.
The Tax (Miscellaneous Provisions) Act 2024 was published on Friday 14 April. It contains a whole range of tax measures that are intended to enter into force on 1 January 2024.
A small number of changes have been proposed in the area of payroll tax.
- Company car: the definition of solar powered cars has been amended. This is important for determining whether or not the ceiling for the percentage discount on the taxable benefit in kind has been reached. The amendment brings the definition of solar powered cars into line with that used for the environmental investment allowance since 1 January 2022.
- In order to be able to apply the tax credits in the payroll tax tables, the legislation provides for the deemed residence rule also to apply in the payroll tax for public officials and their family members when posted abroad. This represents the codification of a previous policy decision.
