Widowed One Income Two Incomes (1) Child Carer Tax Credit Rate , , , ,800 20% Balance Balance Balance Balance 40%

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1 2017 Income Tax s Income Tax s Married/ Married/ Individual Qualifying Single/ Civil Partnership Married/ Civil Partnership Married/ For Individual Single Qualifying Person Single/ Widowed Civil One Income Partnership Two Civil Incomes Partnership (1) Child for Carer SingleTax Person Credit Widowed One Income Two Incomes (1) Child Carer Tax Credit , , , ,800 20% 1 33, , , ,800 20% Balance Balance Balance Balance 40% Balance Balance Balance Balance 40% , , , ,800 20% , , , ,800 20% Balance Balance Balance Balance 40% Balance Balance Balance Balance 41% (1)Maximum which may be utilised by one spouse/partner 42,800 (41,800 in 2014). Maximum which may be utilised by one spouse/partner 42,800. (1 ) Pay and File (1) Due Pay date and for File submission of income tax return 31 October after the end of the tax year Payment Due date date for submission for preliminary of income tax tax return October after during the end theof tax the year tax year Payment date for balance preliminary of tax October during afterthe thetax end year of the tax year Payment date for balance of tax 31 October after the end of the tax year November (1). For individuals who file their 2016 income tax return and submit their tax payment through ROS the 31 October deadline has in prior years been Preliminary extended tax until should mid November. equal 90% of the tax liability for the current year or 100% of the liability for the previous year. Preliminary tax should equal 90% of the tax liability for the current year or 100% of the liability for the previous year. (1)For individuals who file their 2014 income tax return and submit their tax payment through ROS the above dates have been extended until 12 Universal Social Charge - Universal Social Charge Aged under 70 / Aged 70 and Aged 70 and over with income of over with income > 60,000 / 60,000 or less/ Aged under 70 / Aged 70 and Aged 70 and over Full medical card holder with Full medical card holder with income of over with income > 60,000 / Full with income of 60,000 or less/ medical card income holder > with 60,000 income > Full medical card 60,000 holder or less with income of Employment Income: (3) UpEmployment to 12,012 Income: (3) 60,000 60,000 or less Next Up to 5,564 12, % 3.5% 0.5% 3.5% Next 6, % 2.5% Next 52,468 7% 3.5% Next 51,272 5% 2.5% Balance 8% 8% Self Self Employed Income: Up Up to to 12, % 0.5% Next Next 5,564 6, % 3.5% 2.5% 3.5% Next 51,272 5% 2.5% Next 52,468 7% 3.5% Next 29,956 8% Next Balance 29,956 (>100,000) 11% 8% Balance Additional (>100,000) Charge (4) 5% 11% Additional Charge (4) 5% (1) Individuals with income not exceeding 13,000 are not liable to USC. (1) Individuals with income of less than 12,012 are exempt from USC. Exemption applies to all Department of Social Protection payments and income already subjected to DIRT. Exemption (3) applies to all Department of Social Protection payments and income already subjected to DIRT. Performance related bonuses of in excess of 20,000 per annum payable to certain bankers are liable to USC at a flat rate of 45% instead of at the rates outlined above. the rates outlined above. (4) (4) An An additional additional 5% 5% USC USC charge chargeis ispayable payableby by investors investors who who avail avail of property of property reliefs reliefs and have andincome have income of at least of100,000. at least 100,000. The additional The5% additional charge is 5% payable on property reliefs claimed. (3) Performance related bonuses of in excess of 20,000 per annum payable to certain bankers are liable to USC at a flat rate of 45% instead of at charge is payable on property reliefs claimed.

2 PRSI PRSI Employed Employed (A1) (A1) Contributor Contributor Employee Contribution (1) 4.0% 4.0% 4.0% 4.0% Employer Contribution: Earnings Earnings of of per per week or or more 10.75% 10.75% 10.75% 10.75% Earnings Earnings less less than than per per week 8.5% 8.50% 8.5% 8.50% (1) No employee PRSI on income of 352 per week or less. From 2016 employees who earn between 352 and 424 a week will receive a PRSI credit up to a maximum of 12 per week. (1)No employee PRSI on income of 352 per week or less. Self-employed (S1) Contributor Self-employed (S1) Contributor 4% on all income subject to a minimum payment of 500 (1) 4% on all income subject to a minimum payment of 500 (1) (1) No PRSI where income does not exceed 5,000. Where income exceeds 5,000 but there is no net liability to tax, minimum payment is 310. (1)No PRSI where income does not exceed 5,000. Where income exceeds 5,000 but there is no net liability to tax, minimum payment is 310. Income Tax Income Tax Common Tax Credits Common Tax Credits Single 1,650 1, Married Persons/Civil Partners 3,300 3,300 Single Single Person Child Carer Credit (1) 1,650 1,650 Married Employee Persons/Civil Tax Credit Partners 1,650 3,300 1,650 3,300 Single Age Tax Person Credit Child if single Carer or Credit widowed (1) 1, , Employee Age Tax Tax Credit Credit if married/civil partnership 1, , Age Home Tax Carer Credit Tax ifcredit single or widowed 1, , Age Earned Tax Credit Income if Tax married/civil Credit partnership (1) Home Given Carer in addition Credit to the single credit Given to self-employed individuals and proprietary directors who are not entitled to the Employee Tax Credit. (1)Given in addition to the single credit. Exemption Limits Exemption Limits Aged Aged and and Over Single/Widowed 18,000 18,000 Married/Civil Partnership 36,000 36,000 Pensions Pensions Tax Relief Contribution Limits: Tax Age Relief Contribution Limits: Age Under % % Under 30 Under % 20% 15% 20% 3040 Under % 25% 20% 25% 4050 Under % 30% 25% 30% 5055 Under % 35% 30% 35% 5560 and Under over 60 35% 40% 35% 40% 60 and over 40% 40% (1) In relation to most sporting occupations, the contribution limit is 30% for all ages up to 54. (1)In relation The earnings to most limit sporting is 115,000. occupations, the contribution limit is 30% for all ages up to 54. The earnings limit is 115,000. (3)Temporary levy on private pension funds introduced by the Jobs Initiative from 2011 to inclusive. 0.15% for (0.75% for 2014).

3 Benefit-In-Kind Benefit-in-Kind Preferential Loans Preferential Loans The benefit-in-kind amount is the difference between the interest paid (if any) and notional interest The benefit-in-kind amount is the difference between the interest paid (if any) and notional interest charged at the following specified rates: charged at the following specified rates: Home Home loans 4.0% 4.0% 4.0% Other Other loans 13.5% 13.5% Company Cars A percentage the original market value of a company car provided to an employee is subject to income A percentage tax as aof benefit-in-kind. the original market Thevalue percentage of a company is determined car provided by reference to an employee to theis annual subject business to income kilometres tax as a benefit-in-kind. travelled by thethe employee percentage as follows: is determined by reference to the annual business kilometres travelled by the employee as follows: Annual Business Kilometres Percentage Annual Business Kilometres Percentage 24,000 or less 30% 24,001 24,000 toor 32,000 less 30% 24% 32,001 24,001 to to 40,000 32,000 24% 18% 40,001 32,001 to to 48,000 40,000 18% 12% 48,001 40,001 and to 48,000 over 12% 6% 48,001 and over 6% Subject to certain conditions, an employee who spends 70% or more of his/her time away from base Subject and whose to certain annual conditions, business an employee kilometres who exceed spends 8,000 70% kilometres or more of his/her entitled time to away a 20% from reduction base and in whose the BIK. annual business kilometres exceed 8,000 kilometres is entitled to a 20% reduction in the BIK. The The provision of of aa company van to an employee which is is available for for private private use use by the by employee the employee is is generally subject to toincome tax tax as as a benefit-in-kind a at 5% atof 5% the of original the original market market value of value the van. of the van. Capital Gains Tax Capital Gains Tax General (1) General Disposals on or after 6 December % Disposals for certain on or offshore after 6 December life assurance 2012 policies 40% 33% Disposals for Entrepreneurs on or after 7 December for certain business 2011 andassets before 6 December % Disposals Disposals on on or or after after 81 April January and before 7 December % 25% The for first certain 1,270 offshore an individual s life assurance annual policies chargeable gains, net of allowable losses, is exempt. 40% Annual exemption for an individual 1,270 Retirement relief Relief threshold: Limit Under ,000 Third Party Disposals 66 or over 500,000 Under ,000 (1)There are other rates of CGT including for certain venture capital fund managers. 66 or over 500,000 Payment dates: Disposals to a Child Disposals Under between 66 1 January and 30 November 15 December None Disposals 66 or between over 1 December and 31 December 31 January 3,000, (1) There are other rates of CGT including for certain venture capital fund managers. previously 20% for disposals 1 January 2016 to 31 December A lifetime limit of 1 million applies. Windfall Tax Payment dates: Disposals between 1 January and 30 November December Disposals between 1 December and 31 December January 2018 Tax on rezoning profits or gains 0% 80% (1)80% Tax on sale of rezoned land applies to transactions from 30 October 2009 to 2014 inclusive.

4 Capital Acquisitions Tax Capital Acquisitions Tax Corporation Tax Gifts or inheritances taken on or after December % Gifts or inheritances taken on or after 6 December % Gifts or inheritances taken on or after 7 December 2011 and before 6 December % Gifts Thresholds or inheritances taken on or after 8 April 2009 and before 7 December % 2017 Thresholds 2016 (3) (A) Son/Daughter/Minor Child of Deceased Child (1) 310, , (A)(B) Son/Daughter/Minor Parent/Brother/Sister/Niece/Nephew/Grandchild Child of Deceased Child (1) 225,000 32, ,000 30,150 (B)(C) Parent/Brother/Sister/Niece/Nephew/Grandchild Persons than (A) and (B) 30,150 16,250 30,150 15,075 (C)(1) Persons Also applies to other an inheritance than received (A) and by a (B) parent from a child in certain circumstances. 15,075 15,075 (1)Also Increase applies in to threshold an inheritance effective received from 12 October by a parent from a child in certain circumstances. (3) Increase in threshold effective from 14 October. Threshold increased to 280,000 from 14 October. Payment/Return filing dates dates Gifts/inheritances in the year ended 31 August 31 October (1) Gifts/inheritances Gift/Inheritance in inthe theyear ended August August October (1) (1)For Gift/Inheritance individuals who filein their the CATyear returnended and submit 31 their August tax payment 2016 through ROS the 31 October deadline is extended 31 October 2016 until (1) mid-november. For individuals who file their CAT return and submit their tax payment through ROS the 31 October deadline has in prior years been extended until mid- November. Corporation Tax s Trading s income (excluding land dealing, working minerals and certain exploration rights) 12.5% Investment Trading income income (excluding land dealing, working minerals and certain exploration rights) 12.5% 25.0% Dealing Investment in development income land (other than fully developed land) 25.0% 25.0% Certain Dealing start-up in development companies land commencing (other than fully developed to trade land) in the period 2009 to 25.0% Exempt for the Certain start-up companies which commence to trade Exempt first for three first three years (1) (1)Exemption in the period applies1 tojanuary the extent 2009 corporation to 31 tax December liability for2018 that year does not exceed 40,000 and is linked to Employers PRSI payments. years (1) (1) Exemption applies to the extent corporation tax liability for that year does not exceed 40,000 and is linked to Employers PRSI payments. Payment Dates for Large Companies (1) Payment Dates for Large Companies (1) Period ends during Instalment Payment Date Period ends during st Instalment 6 months into Payment the period Date % (3) % (3) 2nd 1 st 316 months days before into the period accounting end period 45% (3) (4) 45% 45% (4) 3rd 2 nd 319 days months before after the period accounting end period end 45% 10% 45% 10% These payment 3 rd dates also9 apply months to after corporation the accounting tax on period chargeable end gains. (1)Companies These payment whose priordates year corporation also apply tax liability to corporation exceeded 200,000. tax on chargeable gains. 10% 10% Payment (1) Companies is due whose by 21st prior day year of corporation the month tax where liability it would exceeded otherwise 200,000. be due later than the 21st of the month or 23rd of the month if submitted electronically. Payment is due by 21 st day of the month where it would otherwise be due later than the 21 st of the month or 23 rd of the month if submitted electronically. (3)Alternatively, Alternatively, 50% 50% of of the the prior year corporation tax taxliability, if lower. if lower. (4)The The second second instalment must bring the total preliminary tax tax paid paid to 90% to 90% of the ofcorporation the corporation tax liability tax for liability the current for theaccounting current accounting period. period. Payment Dates for Small Companies (1) (1) Period ends during Instalment Instalment Payment Date Payment Date st 1 st 31 31days days before before the period accounting end period end 90% 90% 90% (3) (3) 90% (3) (3) 2nd 2 nd 99months months after after the period accounting end period end 10% 10% 10% 10% These These payment payment dates dates also also apply apply to to corporation corporation tax tax on on chargeable chargeable gains. gains. (1) Companies whose prior year corporation tax liability did not exceed 200,000. (1)Companies Payment whose is due by prior 21 st year day of corporation the month where tax liability it would did otherwise not exceed be due 200,000. later than the 21 st of the month or 23 rd of the month if submitted electronically. Payment (3) Alternatively, is due 100% by 21st of the dayprior of the year month corporation wheretax it liability, would otherwise if lower. be due later than the 21st of the month or 23rd of the month if submitted electronically. (3)Alternatively, 100% of the prior year corporation tax liability, if lower.

5 Local Property Tax (LPT) Tax (LPT) - Property Property valued at 1m or or less: less: Property values are organised into value bands. LPT payable for is 0.18% of Property values are organised into value bands. LPT payable for 2017 is 0.18% of mid-point of the mid-point relevant of the relevant band. band. Value Value of Property of Property (1) Mid Point of LPT Valuation Mid-Point of LPT Local Authority (3) Local Authority (4) Valuation Band Band 2017 (3)(4) reduced LPT by increased LPT by Local Authority (3) reduced by 3% 15% 5% 10% 3% 5% 7.5% 10% 15% 0-100, ,000 50, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,000 1,035 1,019 1,003 1, , , , , , , ,000 1,125 1,108 1,091 1,091 1, ,040 1,1811, , , , , , ,000 1,215 1,196 1,178 1,178 1,154 1,032 1,123 1,2751,093 1,032 1, , , , , ,000 1,305 1,285 1,265 1,265 1,239 1,109 1,207 1,3701,174 1,109 1, , , , , ,000 1,395 1,374 1,353 1,353 1,325 1,185 1,290 1,4641,255 1,185 1, , , , , ,000 1,485 1,462 1,440 1,440 1,410 1,262 1,373 1,5591,336 1,262 1, , , , , ,000 1,575 1,551 1,527 1,527 1,496 1,338 1,456 1,6531,417 1,338 1, , , , , ,000 1,665 1,640 1,615 1,615 1,581 1,415 1,540 1,7481,498 1,415 1, , ,001-1,000,000-1,000, ,000 1,755 1,728 1,702 1,702 1,667 1,491 1,623 1,8421,579 1,491 1,930 Property valued at greater than than 1m: 1m: LPT 2017 (3) (3) (4) 1, % of of excess excess value value over over 1m 1m Payment Payment Date Date LPT LPT for for 2017 must must be be paid paid on on March 2017 if if paying by by single debit authority otherwise the due date dateis is 119 January 2017 or orby byweekly/monthly instalments between 1 January 1 and and December Return Return Filing Filing Date Date There is no requirement to file an LPT return for. There is no requirement to file an LPT return for (1)Valuation date for property is 1 May 2013 for 2013, 2014, and 2016 for properties owned on that date. (1) Valuation date for property is 1 May 2013 for 2013, 2014,, 2016 and 2017 for properties owned on that date. Certain properties are exempt from LPT including new and unused properties bought from a builder, residences acquired in 2013, properties in unfinished Certain ghost properties estates are exempt and properties from LPT including certifiednew as having and unused pyritic properties damage. bought from a builder, residences acquired in 2013, properties in unfinished ghost estates and properties certified as having pyritic damage. (3)If your (3) If your local local authority authority reduced reduced the the basic basic LPT LPT rate for for 2017,, reductions reductions range range from from 3% to 15%. to 15%. (4) If your local authority increased the basic LPT rate for 2017, increases range from 5% to 10%. Local authorities who reduced the LPT rate for * Local authorities LPT who reduced or increased Local Authority the LPT rate for 2017 * LPT reduced reduced by by Local Authority Louth County Council 3% Longford County Council 3.0% Limerick City and County Council / Longford County Council / Mayo County Council / 15% Dublin City Westmeath Council / D/L Rathdown County County Council Council / Fingal County Council / South Dublin County Council 7.5% Kildare County Council LPT increased by Local Authority 10% Cork County Council / Cork CityCouncil 15% Wexford County ClareCouncil County Council / Dublin City Council / D/L Rathdown County Council / Fingal County 10% Galway County Council Council / South / Limerick Dublin City and County Council / Wicklow County Council * Note: * Note: TheThere other are 17 currently local23 authorities local authorities didwho notdid vary not vary the the LPT LPT rate for

6 Stamp Duty tamp DutyStamp Duty aluevalue Added Added Value Tax Registration Added Tax Registration Tax Registration Thresholds Thresholds Thresholds aluevalue Added Added Value Tax s Added Tax s Tax s Tax Tab Commercial Property Commercial Commercial Property Commercial Property Property 2% 2% 2% 2% Instruments Instruments executedinstruments on or after onexecuted 7or December after 7on December or 2011 after December 2011 Residential Property Residential Residential Property Residential Property Property Instruments Instruments executedinstruments on or after onexecuted 8or December after 8on December or 2010 after December 2010 First 1,000,000 1% Balance First 1,000,000 First 1,000,000 First 1,000,000 1% 2% 1% 1% Balance Balance Balance 2% 2% 2% Leases Leases Leases Term not exceeding Leases 35 years or indefinite 1% of annual rent Term exceeding 35 years but not exceeding 100 years 6% of annual rent Term notterm exceeding not exceeding Term 35 years not35 or exceeding years indefinite or 35 indefinite years or indefinite 1% of annual 1% ofrent annual 1% rent of annual rent Term exceeding Term in excess of 100 years 12% of annual rent Term exceeding 35 years Term35 but exceeding years not exceeding but35not years exceeding 100 butyears not100 exceeding years 100 years 6% of annual 6% ofrent annual 6% rent of annual ren Term in excess Term inof excess 100 Term years ofin100 excess yearsof 100 years 12% of annual 12% ofrent annual 12% rent of annual rent Residential lettings for less than 35 years with annual rents not exceeding 30,000 are exempt from Residential Residential stamp lettings duty. for lettings Residential less than for less lettings 35 years thanfor 35 with less years annual than with 35 rents annual years of with less rentsthan annual of less 30,000 rents than of 30,000 areless exempt than are30,000 from exempt are fromexempt from stamp duty. stamp duty. stamp duty. Leasing of Leasing Leasing farm land of of farm Leasing farm (including land of (including farm woodlands) woodlands) (including is exempt is woodlands) isexempt from stamp from from isstamp duty exempt stamp subject duty from duty subject to stamp subject certain to certain duty to certain subject conditions. to certain conditions. conditions. conditions. Value Added Tax Registration Thresholds Goods Goods Goods 75,000 Goods 75,000 75,000 75,000 75,000 75,000 75,000 Services Services Services 37,500 Services 37,500 37,500 37,500 37,500 37,500 37,500 Value Added Tax s Standard Standard Standard 23.0% 23.0% 23.0% 23.0% 23.0% 23.0% 23.0% Reduced Reduced Reduced 13.5% 13.5% 13.5% 13.5% 13.5% 13.5% 13.5% Second Reduced Second Reduced Second for certain Reduced for goods certain and goods for services certain and andservices goods (1) and (1)( services 9% 9.0% 9.0% 9.0% 9% 9.0% 9.0% Livestock Livestock Livestock 4.8% 4.8% 4.8% 4.8% 4.8% 4.8% 4.8% Flat Flat for Flat unregistered for for Flat unregistered farmers for unregistered farmers farmers 5.4% 5.2% 5.2% 5.0% 5.2% 5.2% 5.0% 5.0% (1) Applicable mainly to goods and services provided in the tourism and entertainment sector. (1)Applicable (1)Applicable mainly to goods mainly (1)Applicable andtoservices goods and mainly provided services to goods in the provided tourism and services inand the tourism entertainment provided and entertainment the sector. tourism and sector. entertainment sector. [PMQ LOGO] Ltd 17 Clyde Road, Ballsbridge, Dublin 4 Tel: pmq@pmqtax.com Web: Tax Purcell Tables 2017 McQuillan Purcell is a general McQuillan Tax Purcell guide Partners to Tax tax McQuillan rates Partners Ltd and other Tax LtdPartners tax information. Ltd It 17 is not Clyde intended 17 Road, Clyde to be Ballsbridge, a comprehensive Road, 17 Clyde Ballsbridge, Dublin Road, guide to 4Ballsbridge, Irish Dublin tax rates 4 or Dublin tax law. 4 Tel: +353Tel: Tel: Fax: +353 Professional Fax: advice should 1Fax: be +353 obtained pmq@pmqtax.com before pmq@pmqtax.com acting on any matter pmq@pmqtax.com Web: dealt with Web: herein. Web: TablesTax Tables istax a general Tables Taxis2017 Tables guide a general is to a general tax guide isrates a general guide toand taxto other rates guide tax rates and tax toinformation. other tax and rates other tax and information. tax It is other information. not tax intended Itinformation. isit not is to not intended be intended aitcomprehensive isto not be to intended be a a comprehensive guide to be to a comprehensive guide to gu Irish tax guide rates Irishor to tax Irish tax rates law. tax Irish or rates Professional tax tax or law. rates tax Professional law. advice or Professional tax law. should advice Professional be advice should obtained should [RYAN advice bebefore obtained LOGO] should obtained acting before before on obtained any acting acting matter on before on any dealt any acting matter with matter on dealt herein. dealt anywith matter with herein. dealt with herein. Purcell Purcell McQuillan McQuillan Purcell Tax Partners McQuillan Tax Partners Tax Partners