Finance Act 2024

Amendment of section 2 of Principal Act

78. Section 2(1) of the Principal Act is amended, with effect from 1 January 2025—

(a) in the definition of “goods threshold”, by the substitution of “€85,000” for “€80,000”, and

(b) in the definition of “services threshold”, by the substitution of “€42,500” for “€40,000”.