5 March 2012
The Irish Finance Bill 2012 is proposing to change the filing deadlines for the 3% Government Levy and the new 2% Insurance Compensation Levy. The bill intends to bring forward the filing deadline by five days from the 30th day following the quarter end to the 25th day.
It appears that the first quarter 2012 filing and payment deadline will therefore be 25 April. The Bill is due to be ratified in April 2012 and FRL will provide an update when the Bill has been enacted and the official filing date is known.
The filing deadline for the 1 euro per policy Stamp Duty remains unchanged at the 30th day following the quarter end.