1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

2.16Fisher Tax Credit TCA97 s472BA A fisher tax credit of €1,270 is available to individuals who are “fishers” for years of assessment from 2017. A fisher is defined as any person engaging in fis...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016
  • Taxation Summary, Finance Act 2015
  • Taxation Summary, Finance Act 2014
  • Taxation Summary, Finance (No. 2) Act 2013