Employee Share Options – New Employer Withholding Obligation

Article

The way in which taxes arising on the exercise of employee share options are collected is due to change from 1 January 2024. The Irish government’s Finance Bill was published on 19 October 2023 and contains a previously unannounced change which will bring share options within employer payroll withholding obligations under the Pay As You Earn (PAYE) system for the first time.

Read more

NIE Networks decision paper on over install

article

Within the energy sector, the term ‘over install’ refers to the practice of installing more energy generation capacity than is currently needed to meet the immediate demand for electricity. Although over installation can lead to higher upfront costs, it can provide businesses with energy security and help meet renewable policy targets. Read more here.

Read more

Sustainability reporting updates – October 2023

article

ESG & Sustainability Lead, Jill Shaw looks at a number of updates of relevance to those companies that fall within scope of the sustainability reporting obligations under the Corporate Sustainability Reporting Directive.

Read more