1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

8.7Refund of DIRT to First Time Buyers TCA97 s266A A DIRT refund scheme existed for first time buyers of residential property (including self builds). DIRT deducted on savings in the 48 months pr...
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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