Investor Presentaiton

Indirect Taxes • Undue dependence on stamp duties on property before 2008 crisis • Since then greatly reduced • Two major tax heads - VAT and Excise - c. 10% of GNI* • Carbon tax of €33.5 a tonne rising to €100 a tonne by 2030 • Revenue hypothecated for tackling climate change and compensating losers Carbon price floor not applied in Northern Ireland. • ⚫ If it had been it would have forced the Republic to follow suit which would have been good for climate change Periodic concerns about revenue loss across border • Concerns also about “fuel tourism" adding to Irish emissions • Studied in 1980s and 1990s North and South of border

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