Kieran Coughlan: Finance Bill: No income average opt-out for 2015

Each year, a Finance Bill is published to give legal effect to the changes announced in Budget pronouncements.

This year, the Finance Bill has been published rather quickly after Budget day, this being part of the Governments on-going commitment to improving the budgetary process.

The finer detail of the announcements can now come under scrutiny by both politicians and the general public.