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The Local Property Tax (LPT) was initially introduced in 2013 with the aim of providing stable local authority funding while broadening the tax base. The amount payable by property owners has ever since been calculated based on an initial valuation of their property at 1st May 2013.

The Court of Appeal has provided clarity for lenders who want to pursue well-charging proceedings as a means of enforcing security.

The Department of Enterprise Trade and Employment announced on 10 May 2021 that it has secured government approval for the priority drafting of the Companies (Small Company Administrative Rescue Process and Miscellaneous Provisions) Bill 2021.

The Government has announced that it is to consider a new increased Stamp Duty rate of 10% for bulk purchasers of homes.

Cases dealing with construction related adjudication in Ireland have been virtually unheard of until recently.

The Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (the “CJA 2010”) has been amended by The Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021 (the “CJA 2021”) to transpose elements of the Fifth Anti-Money Laundering Directive  into Irish law.