The below table provides a list of tax expenditures which are due to expire on 31 December 2022.
-
|
Name of Tax Expenditure
|
Sunset Clause
|
1
|
CGT Farm Restructuring Relief
|
31.12.2022
|
2
|
Residential Development (Stamp Duty) Refund Scheme
|
31.12.2022
|
3
|
Young Trained Farmer Relief (Stamp Duty)
|
31.12.2022
|
4
|
Farm Consolidation Relief (Stamp Duty)
|
31.12.2022
|
5
|
Help to Buy Incentive
|
31.12.2022
|
6
|
Knowledge Development Box
|
31.12.2022
|
7
|
Special Assignee Relief Programme (SARP)
|
31.12.2022
|
8
|
Stock Relief: New arrangements for qualifying farmers (Young Trained Farmer)
|
31.12.2022
|
9
|
Stock Relief: Special provisions for Registered Farm Partnerships
|
31.12.2022
|
10
|
Living City Initiative
|
31.12.2022
|
11
|
Foreign Earnings Deduction
|
31.12.2022
|
12
|
Sea-going naval personnel
|
31.12.2022
|
13
|
Reduced rate of USC for Medical Card Holders
|
31.12.2022
|
The Budget package cost of extending measures with sunset clauses will be set out in the Budget Day documentation. If these measures were to be extended into 2023 these estimates would be subject to revision based on the latest available data.