Budget day commercial property sales fetch 2% tax

All commercial property sales signed before midnight on budget day will be liable for the lower 2% stamp duty rate, the Finance Bill has confirmed.

Medical card holders whose income does not exceed €60,000 will remain exempt from the univeral social charge until the end of 2019 as a result of the bill published yesterday. The measures extends the arrangement by two years.

The bill contains 78 sections, the majority of which implement the changes announced on budget day together with a number of small amendments including the U-turn on stamp duty for farmers.