Finance Bill Finance Bill 2017 was published on 19 October 2017. As always, the Finance Bill contains a number of measures that were not announced in the Budget 2018 speech of the Minster for Finance, Paschal Donohue. The following are some of the measures detailed in the Finance Bill 2017: Employees of health insurance companies who get free or reduced cost health/dental insurance policies from their employers will have to pay tax on the benefits, which the Finance Bill 2017 proposes to treat as “emoluments of employment”. Payments under the OPW voluntary homeowners relocation scheme – which provides financial support for people to move from houses in areas prone to flooding and build new ones on land that does not flood – are to be exempt from Capital Gains Tax. An update of PAYE legislation will “clarify the manner in which a tax liability is to be calculated where it has been identified that a payment has been made to an employee without the operation of PAYE”. This is to clamp down on employers who do not declare employees for PAYE. To discourage employers, the measure will provide for the money they pay to staff to be treated as if PAYE had been deducted and allow for the payment to be re-grossed “to calculate the amount of income tax, USC and PRSI due”. A provision for accelerated capital allowances for energy efficient equipment – designed to improve energy efficiency among companies and sole traders (as part of efforts to meet climate change requirements) – is to be extended for a further three years (to 2020). It was originally supposed to end in December. The Knowledge Development Box regime had a loophole in it; currently the legislation restricts the amount of relief that can be offset against other income, but it does not restrict the amount of loss that can be carried forward into other tax years. The Finance Bill bill restricts the amount of loss that can be carried forward. The Finance Bill includes a provision to give legal effect to the OECD BEPS Multilateral Instrument , which will update all of Ireland’s existing tax treaties in one go to bring them into line with the OECD’s anti-Base Erosion and Profit Shifting recommendations. The Finance Bill legislates to ensure the Revenue Commissioners are compliant with the General Data Protection Regulation . Section 48 makes changes to the VRT regime for taxing cars and commercial vehicles. It amends the definition of category A and B vehicles to “more accurately differentiate between private passenger cars and commercial vehicles”. It also ensures that the amount of VRT repaid under the Export Repayment Scheme cannot exceed the amount of VRT originally paid on the vehicle. As well as the much publicised change to the Stamp Duty regime in favour of farmers, the Finance Bill also includes an update to the stamp duty exception for the transfer of agricultural land to young farmers . The bill makes it a legal requirement for beneficiaries of the exemption to submit a business plan for the farm to Teagasc. It also includes a related stamp duty exception for ‘Young Trained Farmers’ leasing land that has not been commenced (since 1999) because of “Taxpayer Confidentiality” laws in Ireland. Under EU law, recipients of “State Aid” must be included on a publicly available register operated by the European Commission. A similar problem is being rectified in relation to Capital Gains Tax relief for the restructuring of farms where the first transaction takes place by the end of 2019. The annual tax return form is being changed so farmers availing of the relief can include it on the return, so the information can be collated and sent to Brussels. There are also a number of loopholes to avoid tax being closed off. The Finance Act of 2015 introduced measures to limit CGT avoidance by non-residents , where large amounts of money (cash) were transferred to a company before its sale, so as to tip its capital balance from property assets to capital assets, and so avoid CGT. Revenue believe there have been cases whereby companies have used non-cash financial assets to increase the balance sheet value of the company prior to sale, so the bill makes changes to stop this happening. It also introduces changes to the regime governing the tax deduction of interest paid by companies on loans used to acquire a shareholding an in Irish rental income company, a trading company or the holding company of such companies. The Finance Bill has a number of targeted anti avoidance rules to “ensure that the interest relief is only available where loans are used for legitimate purposes”. And it makes changes to Section 110 of the Tax Consolidation Act to include “shares that derive their value from Irish Land” in the definition of specified mortgages. Last year’s Finance Bill brought in changes to restrict the ways international investors can reduce their tax liabilities on Irish property transactions – the so called section 110 companies. This year’s bill updates those measures by including within the definition of a specified mortgage shares that derive their value from Irish Land. The move is being undertaken to “prevent any misuse of the section and the erosion of the Irish Tax Base”. Finally, provision is being made to define the term “receptacle” to permit and facilitate Revenue Officers to search receptacles used by persons in the course of selling illegal tobacco products. You can read the full Finance Bill 2017 here Read more about GDPR (General Data Protection Regulation) here Source: RTE.ie If you have any tax queries, contact one of our Tax Managers today! Jane Jackson, Dundalk Office janejackson@fdw.ie +353 42 933 9955 Mairead Rooney, Balbriggan Office maireadrooney@fdw.ie +353 1 849 1633 Email Call Request a Call Back From Our Team #2017 #Act #Finance

Revenue wins appeal on second home charge The Revenue Commissioners have won their appeal against a finding that an annual charge formerly levied on second homes and holiday homes is tax deductible against rental income from the properties. Several cases raising a similar point were awaiting the outcome of the appeal. The Court of Appeal on Thursday overturned a High Court finding that the non-principal private residence charge (NPPR) – introduced in 2009 to help local authorities fund services and replaced in 2013 by the local property tax – was deductible against rental income. The proceedings arose after Thomas Collins, owner of six rental properties, applied to deduct the NPPR charges from rental income. In the tax year 2009, Mr Collins paid a total of €1,200 arising from a NPPR charge of €200 on each of the six properties. When he sought to deduct the €1,200 against rental income received under the Taxes Consolidation Act, the Revenue said the charges were not deductible against income. Legal issues He appealed and an Appeals Commissioner held in his favour. The Appeals Commissioner asked the High Court to decide legal issues concerning whether the charge was deductible. After Ms Justice Leonie Reynolds ruled last year the charge is deductible, the Revenue, represented by Jeananne McGovern, appealed to the Court of Appeal. Giving the three judge court’s judgment Thursday, Mr Justice Gerard Hogan said the NPPR was in some respects a forerunner to the more general form of property tax which has since replaced it. However, the point raised in this case was of some general importance as several other cases awaited the outcome of the appeal, he said. Deductibility A pre-condition for deductibility of the charge required that it be “levied” by a local authority within the meaning of the relevant provision – section 97.2.b – of the Taxes Consolidation Act 1997, he said. The NPPR was not a charge levied by a local authority, he held. It was imposed by the Oireachtas and involved an autonomous decision by the Oireachtas, which had fixed the amount of the charge, albeit the proceeds were intended to benefit local authorities. Local authorities were given no power to vary or review the charge and the 2009 Act does not fall into the category of local taxation raised by a local authority for tax purposes, he ruled. He rejected other arguments that the charge amounted to “double taxation”. The issue of double taxation simply does not arise because the NPPR is a charge in relation to “property” while the 1997 Act provides for a tax on “income”, the judge said. Source: IrishTimes.com If you have any queries on this or any other tax matter contact our tax team: Jane Jackson, Dundalk +353 42 933 9955 janejackson@fdw.ie Mairead Rooney, Balbriggan +353 1 849 1633 maireadrooney@fdw.ie Email Call Request a Call Back From Our Team #2017 #Property #TAX

New €500k Competitive Start Fund targeted at Experienced Business Professionals Competition opened for applications on Wednesday 11 October A total of €500,000 in start-up funding is available from Enterprise Ireland due to a new Competitive Start Fund (CSF) competition targeted at Experienced Business Professionals. This CSF is directed at mature and highly experienced business professionals with 25 years or more of relevant business experience in Ireland or abroad, of which at least 10 years should be at a senior or leadership level. Up to 10 successful applicants will receive high-level business development support and an investment of up to €50,000 each. Enterprise Ireland’s CSF is designed to accelerate the growth of start-ups and enable companies to reach key commercial and technical milestones. As well as securing up to €50k in funding, the successful applicants will have the opportunity to participate in a business development programme. Delivered over three months by DCU Ryan Academy and Ireland’s Smart Ageing Exchange (ISAX), the programme will increase the capabilities of the participants and move them to investor-ready within a short period. An Tánaiste and Minister for Business, Enterprise and Innovation, Frances Fitzgerald TD said: “My Department through Enterprise Ireland implements a number of initiatives which target and support various entrepreneurial cohorts, including females, graduates and overseas entrepreneurs. The Competitive Start Fund programme aims to support companies at the start of their journey and now, for the first time, the focus is on helping professionals with extensive business experience to build scaleable businesses. According to the 2017 GEM Report, the rate of entrepreneurship among 55-64 year olds stands at 10%, with the majority of entrepreneurs falling within the 25-44 age category. This new fund, targeted at Experienced Business Professionals, will help to stimulate start-up activity within a specific group which holds significant potential that largely goes untapped by existing initiatives.” The fund is open to companies active in manufacturing and internationally traded services including Internet, Games, Apps, Mobile, SaaS, Cloud Computing, Enterprise Software, Lifesciences, Food, Cleantech and Industrial Products. Joe Healy, Divisional Manager, High Potential Start-Ups, Enterprise Ireland said: “Current EU studies suggest that many people who are nearing the traditional age of retirement don’t wish to retire and are interested in alternatives. Furthermore, these studies have found that approximately two thirds of people believe that they should be able to continue working if they wish to do so. This Competitive Start Fund for Experienced Business Professionals is targeting a group that has accumulated significant business knowledge and leadership experience at a senior level, both indigenous and international. It aims to provide the financial support required to get a start-up off the ground and this will be further enhanced with the addition of a tailored accelerator programme which will help bridge any existing skills gap in starting and growing a business”. Eoghan Stack, Chief Executive, DCU Ryan Academy added: “DCU Ryan Academy for Entrepreneurs and Ireland’s Smart Ageing Exchange (ISAX) are delighted to have been selected to work with Enterprise Ireland for the delivery of a start-up programme for Experienced Business Professionals and we welcome the recognition that this cohort of experienced professionals comes with a very cumulated industry expertise and life experience that is invaluable in creating ideal entrepreneurs. ISAX and DCU Ryan Academy have previously delivered successful business start-up programmes for mature entrepreneurs and this new programme will enable us to build on the success of previous programmes to enable early stage companies fast-track their business development”. In addition to written online applications, companies will be asked to prepare an online video pitch. Applicants must meet certain eligibility criteria. The CSF competition will close at 3pm on Wednesday 25 October 2017. Full details are available here Email Call Request a Call Back From Our Team #2017 #BusinessinIreland #GrantScheme

GDPR – General Data Protection Regulation The General Data Protection Regulation (GDPR) will come into force on the 25th May 2018, replacing the existing data protection framework under the EU Data Protection Directive. As a regulation, it will not generally require transposition into Irish law (regulations have ‘direct effect’), so organisations involved in data processing of any sort need to be aware the regulation addresses them directly in terms of the obligations it imposes. The GDPR emphasises transparency, security and accountability by data controllers and processors, while at the same time standardising and strengthening the right of European citizens to data privacy. Raising awareness among organisations and the public aware of the new law will be a combined effort of the Data Protection Commissioner (DPC), the Government, practitioners, and industry and professional representative bodies. Over the course of 2017, the DPC will be proactively undertaking a wide range of initiatives to build awareness of the GDPR, in particular providing guidance to help organisations prepare for the new law which comes into force on 25 May 2018. The DPC is also an active participant in the Article 29 Working Party (WP29) comprising representatives from each EU member state’s Data Protection authority. The WP29 has a central role in providing further explanatory and practical guidance on key provisions of the GDPR. Guidance The DPC has launched a GDPR-specific website www.GDPRandYou.ie with guidance to help individuals and organisations become more aware of their enhanced rights and responsibilities under the General Data Protection Regulation. The DPC has also prepared an introductory document for organisations to help them as they transition to GDPR: “The GDPR and You”. This document lists 12 steps which organisations should take in order to be GDPR ready by 25 May 2018. It should be noted that the guide is not an exhaustive list and organisations should ensure that their preparations take account of all actions required to bring them into compliance with the new law. For guidance on whether your organisation needs to appoint a Data Protection Officer, and how to ensure that your DPO is adequately resourced for the role, see the DPC’s Guidance on appropriate Qualifications for Data Protection Officers (GDPR). Awareness Activities Information about the DPC’s awareness raising activities and outreach engagements over the coming months can be found at GDPR Awareness Raising Activities 2017. GDPR and You Source: gdprandyou.ie EU Article 29 Committee The WP29 has adopted guidelines on the following subjects relating to the GDPR: Data portability Data protection officers Identifying a controller or processor’s lead supervisory authority The WP29’s 2017 work programme has been finalised and the Working Party intends to produce guidance relating to: Administrative fines Certification Consent High risk processing and Data Protection Impact Assessments Notification of personal data breaches Profiling Transparency Tools for international transfers The EU Article 29 Working Party is currently preparing guidance on the interpretation and application of key provisions of the GDPR. To inform that process, this Office has initiated a consultation period seeking submissions from interested individuals and organisations on the following key concepts: Consent Profiling Personal data breach notifications Certification Source: Data Protection Commissioner Email Call Request a Call Back From Our Team #2017 #BusinessGuide #BusinessinEU #GDPR

Self-Assessed Tax Deadline 2017 After Budget 2018 last week you are may be wondering how the changes will affect you come January 1st 2018. Read our Budget Highlights here to find out. In the meantime there is a more pressing matter to be addressed – filing your 2016 tax returns. The self-assessed tax deadline is looming, so if you haven’t already addressed it, it is time to do so. For the latest tax tables and calculators download our App DEADLINES The deadline for paper returns – for both Form 11 and Form 12 – is October 31st. If you choose to pay and file online you have until November 14th. By 31 October in a tax year, you must: pay your preliminary tax for that year file your tax return and self-assessment for the previous tax year pay any balance of tax due for the previous year When you pay and file through the Revenue Online Service (ROS), the 31 October deadline is extended to mid-November. The due dates for Capital Gains Tax (CGT) are different to those for Income Tax (IT). You will have to pay a surcharge if you send your tax return after the deadline, as follows: within two months of the filing date: 5% of your tax due, up to €12,695 over two months: 10% of your tax, up to €63,485. Note that even if you pay and file on time for Income Tax, a 5% surcharge may apply if your Local Property Tax (LPT) obligations are not met. Speak to one of our Tax Team today and they will assist you with your filing. Jane Jackson, Dundalk Office janejackson@fdw.ie +353 42 933 9955 Mairead Rooney, Balbriggan Office maireadrooney@fdw.ie +353 1 849 1633 Email Call Request a Call Back From Our Team #2017 #TAX #Tax2017

Budget 2018 Highlights Budget 2018 was announced today Tuesday, October 10 by the new Finance Minister Paschal Donohoe. Budget 2018 – The Highlights The Budget 2018 did not bring any surprises from an Income Tax point of view. We predicted an increase to the 20% rate band and changes to certain tax credits. This prediction was realised. We believed there may be  a combined PRSI and USC rate but this has only been put in to the planning stages with a reduced USC rate and increased threshold in the meantime. There were surprises with regard to a significant increase in commercial property stamp duty and the charitable VAT refund scheme. Other than that the Budget was relatively uneventful and brought in very few tax changes. Watch our highlights video with our Tax Manager, Jane Jackson Download our Top Ten Highlights Document If you have any tax queries, contact one of our Tax Managers today! Jane Jackson, Dundalk Office janejackson@fdw.ie +353 42 933 9955 Mairead Rooney, Balbriggan Office maireadrooney@fdw.ie +353 1 849 1633 Email Call Request a Call Back From Our Team #2017 #Budget #Budget2018 #BusinessinIreland

Budget 2018 Live Feed Budget 2018 is being delivered today, Tuesday October 10, by the new Finance Minister Paschal Donohoe. We are providing live updates today on our website and social media. If you have any tax queries, contact one of our Tax Managers Jane Jackson, Dundalk Office                                janejackson@fdw.ie                         +353 42 933 9955 Mairead Rooney, Balbriggan Office                     maireadrooney@fdw.ie                 +353 1 849 1633 Live Budget 2018 Updates Watch our #Budget18 highlights video https://t.co/mgbN5AAR1X — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Reduction in 7 year period for owners to enjoy full relief from Capital Gains Tax to 4 years #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 New house building entity to boost construction #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 €1.7bn invested in special education meaning more than 1000 new SNAs before September 2018 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 €20 increase in earnings disregard for the one parent family scheme and job seekers transitional scheme #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Family income supplement threshold to rise by €10 p/w for families with 3 children. €2 p/w rise in rate of qualified child payment #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Closing sentence by Minister Paschal Donohue “We have achieved so much and we will achieve more” #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Working group to be set up to plan to amalgamate USC and PRSI over the coming year #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Vacant site levy increased to 7% #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Prescription charges for medical card holders under the age of 17 to be reduced to €2 from €2.50 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 VAT refund scheme for charities introduced #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 20 cents sugar tax on fizzy drinks with 5 to 8 grams of sugar per 100ml #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Home Carer Tax Credit increased to €1200 from €1100 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 USC – The middle 5% rate cut to 4.75% #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 USC entry point to remain at €13,000 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Earned Income Credit to raise by €200 to €1150 in 2018 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Drugs Payment Scheme – monthly amount reduced to €134 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 USC lower rate dropped from 2.5% to 2%. Upper rate threshold raised to €19372 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Corporation Tax of 12.5% to remain in place #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 €36m awarded to climate change including alternative energy investments #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 40% tax rate for income tax to increase to €34550 from €33800, increase of €750 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Increase of €23m to be paid to the Department of Foreign Affairs & Trade to “grow our global footprint” #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Living alone & fuel allowance recipients to receive new telephone support of €2.50 per week #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 All weekly social welfare payments to increase by €5 at the end of March 2018 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Social Welfare Christmas bonus – 85% bonus announced #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Childcare – ECCE Scheme moderate extension to a full 2 years #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Expansion of energy efficiency programmes across public and residential sectors – €36m more awarded #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Electric Cars – BIK to be 0% to incentivise electric cars #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Government requests a review of carbon tax by ESRI #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Childcare – €20m more awarded for childcare measures. Extension of 2 years free preschool years #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Government acknowledges that climate change must be addressed for the sake of our children #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Introduction of mandatory reporting under the Children First Act. Tusla awarded additional €40m #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Brexit Loan Scheme – €25m to be made available to the Agri-Food sector to assist with #Brexit challenges #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Increased support promised to Bord Bia #Budget18 #Brexit — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 €64m increase in funds to the Department of Agriculture #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Cultural institutions to be provided with additional current funding of €9m and capital funding of €4m #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 #Brexit Government acknowledges that Brexit will mean changes to SMEs and our trade patterns #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 €111m awarded to sport #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Boost to tourism – €2bn to be given to the Department of Transport, Tourism and Sport #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 No change to VAT on tourism and services sector #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 #Brexit loan scheme – €300m to be made available to small and medium enterprises incl food businesses #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Department of Justice to be given €63m more to develop a “modern police force” – increase in gardai by 800 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Tanning Tax – VAT on sunbeds to be increased to 23% from 13.5% #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Spending on education in 2018 to peak to over €10bn #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 1300 more teaching places in schools in 2018 reducing pupil to teacher ratio to 26:1 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 €471m to be made available to primary care for 2018 – 2021 allowing for investment such as national children’s hospital #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Sugar tax 30 cent per litre charge on all drinks with over 8g of sugar per 100ml #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Cigarettes up by 50 cent to €12 #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Extension on mortgage interest relief to run until 2020 but will fall to 25% in that year #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 New access plan in the health sector awarded €90m – aimed at vulnerable patients #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 1,800 more health sector staff #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Health Service promised a increase of €685m to bring total budget to €15.3bn #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Commercial stamp duty increased from 2% to 6% but a refund is promised for land used for housing development #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Government urges developers with vacant sites to develop their land urgently #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Commercial stamp duty increased from 2% to 6% but a refund is promised for land used for housing development #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Commercial stamp duty increased from 2% to 6% but a refund is promised for land used for housing development #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Government urges developers with vacant sites to develop their land urgently #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Stamp duty for non-residential property to increase to 6% from midnight tonight #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Home Building Financed Ireland – €750m from the Strategic Investment Fund for commercial investment in housing #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Housing assistance scheme to be increased by €149m #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Government to give €1.83bn towards social housing in 2018 meaning 3,800 new social homes #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Rainy Day Fund will be kickstarted by a transfer of €1.5bn from the Irish Strategic Investment Fund #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Paschal Donohue confirms that the forecasted economic growth rate is more than the growth in current spending #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Government is raising €830m resulting in a total Budget Day package of €1.2bn #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 “To further protect the economy and the national finances, I propose to establish the Rainy Day Fund …” Minister Paschal Donohoe #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 “Unemployment is now at its lowest since 2008, at 6.1% and is forecast to fall to 5.7% on average in 2018.” Paschal Donohoe #Budget18 — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Minister for Finance arrives with #Budget18 https://t.co/lZEjBJfaVE — UHYFarrellyDaweWhite (@UHYFDW) October 10, 2017 Email Call Request a Call Back From Our Team #2017 #Budget #Budget2018

Looking Ahead to Budget 2018 Budget 2018 is due to be announced on Tuesday, October 10 by the new Finance Minister Paschal Donohoe. On the day before Budget 2018 is announced, we look at some of the most popular news items over the last few days covering #Budget18 Budget 2018: Modest tax cuts, €5 welfare hikes from March on cards as discussions down to wire Tomorrow’s budget will be the first of a series that will attempt to gradually increase living standards over a number of years, Taoiseach Leo Varadkar has said. Mr Varadkar is seeking to cast Budget 2018 as the beginning of a period of continuous but affordable reductions in tax and increases in spending. The Taoiseach told The Irish Times such an approach would lead to a “modest, sustainable increase in living standards every year” and a “new period of sustained progress”. Negotiations will continue today between Minister for Finance Paschal Donohoe and Fianna Fáil, as well as with the Independent Alliance members of Government. The main, outstanding difficulties with Fianna Fáil are on the spending side with discussions continuing in areas such as disabilities, mental health and the package of social welfare measures. It is acknowledged by Fianna Fáil and Fine Gael that there are insufficient resources to introduce wide ranging welfare increases from January. Fianna Fáil sources say they want an increase of €5 in almost all welfare payments, including unemployment benefit, from next March at the latest. Source: IrishTimes.com Read the full article Revealed: With just days to go…everything we know ahead of Budget 2018 Mix of USC cut and tweaks to tax bands set to net workers €20 per month Pension to rise but Christmas Bonuses to be paid at less than 100pc Sugar tax to be introduced Price of cigarettes expected to rise again Diesel prices look set to remain the same A cut to the much-hated USC and a tweaking of income tax bands will be included in next week’s Budget following a compromise between Fine Gael and Fianna Fáil in an effort to ensure that the budget will pass. As part of a compromise deal being hammered out between Finance Minister Paschal Donohoe and Fianna Fáil, it has been agreed that a double-edge approach to personal taxation will be taken. The USC cut will help the ‘squeezed middle’ earning up to €70,000 a year, while the tax band changes will benefit people on salaries over €33,800. However, the net increase in workers’ pay packets is likely to be less than €20 a month. Source: Independent.ie Read the full article Budget 2018: Where does all your tax money go? Servicing the national debt still accounts for 16% of spending – more than the spend on education, housing or justice. Next Tuesday’s Budget may determine just how much we’re going to have to contribute from our pay cheques to the Government’s coffers in 2018; but just how is the Government going to spend the money it gets to keep? Well, you might be surprised to learn just how much we’re still spending on our debt – some €10.6bn a year – and how little on areas such as housing (€1.2bn). Just like in any household budget, the less you spend the more you get to keep – and the converse is also true. So if Government spending rises, so too must the tax burden to cover it. And as a very helpful Government website clearly shows, public spending has dipped this year, thanks in part to a jobs recovery and lower unemployment benefit and cheaper repayments on government debt. But you might still be surprised at just where your money goes. Source IrishTimes.com Read the full article And just for fun… ‘Everyone should get a cuddly toy’ – Schoolchildren have their say on Budget 2018 Everyone has an opinion on how the country should be run – including a group of schoolchildren who have some creative ideas for Budget 2018. Independent.ie paid a visit to Educate Together in Firhouse, Dublin to ask its pupils what they would do if they had €400m to make a difference. Source: Watch the video on the Independent.ie website here If you have any tax queries, contact one of our Tax Managers today! Jane Jackson, Dundalk Office janejackson@fdw.ie +353 42 933 9955 Mairead Rooney, Balbriggan Office maireadrooney@fdw.ie +353 1 849 1633 Email Call Request a Call Back From Our Team #2017 #Budget #Budget2018

Next up in our ‘5 minutes with…’ series is one of our Audit Managers, Eric McQuillan Eric McQuillan is an audit manager at UHY Farrelly Dawe White (FDW). He has worked at the company for over 20 years and has held a variety of roles in different branches. Eric is currently based in UHY FDW’s Balbriggan office. Eric exudes a positive attitude and believes it’s important to be “open to change” and develop good relationships with clients and co-workers. Outside of work, Eric is a keen cyclist and is fond of animals. Tell us about your career path to date. I attended Ardee Community School in Co Louth. When I finished my Leaving Certificate, I decided to embark on a career in accountancy and get a professional qualification. I did some research and enrolled in a course run by Accounting Technicians Ireland at The Drogheda Institute of Further Education. The first few months were difficult as I was one of a small number of people with no prior education in bookkeeping and accountancy. Even though I hadn’t studied these subjects at secondary school, I soon developed a flair for it and progressed rapidly. In February 1995, I saw an advert in a local newspaper for a trainee accountant position at Farrelly Dawe White & Associates, an auditing and accountancy firm in Dundalk. At the time, FDW was operating out of River Lane and had three partners, Alan Farrelly, the late Kevin Dawe, and Eamonn White (who has since retired). Kevin and Eamonn interviewed me; they must have seen something special in me as I got a phone call a few days later with a job offer. I started working for FDW, continued to study, passed my exams, and became a member of Accounting Technicians Ireland. The partners at the time encouraged me to take my studies further so I enrolled with CPA Ireland and I’ve never looked back. I was primarily based in River Lane, however, when FDW acquired a practice in Swords, Co Dublin, I agreed to spend a day a week at the Swords office. I enjoyed my time with FDW but in September 1996 I was approached by a partner at another accountancy firm based in Drogheda, now known as Doyle Kelly & Co. I decided to accept the job offer from Doyle Kelly & Co, in order to get a feel for how different accounting practices work and broaden my experience. I enjoyed my time at that firm too and made a lot of friends there. Then in November 1998, completely out of the blue, Kevin Dawe called and told me that FDW was opening a practice in Dublin City Centre. He asked if I’d be interested in talking with him and I was, as my studies with CPA Ireland were based in Griffith College Dublin, and I was finding the commute tiring. I met with Kevin, and the rest, as they say, is history. Over the past 20 years working with FDW, I’ve progressed from being an accounts junior to audit senior. In September 2001, I was admitted as a member of CPA Ireland and in July 2007, I was appointed to my current role as audit manager. Are you where you expected to be in your career? Yes, it has been a natural progression for me since the first day I walked through the doors of FDW back in February 1995 as an accounts junior. Over the years, I have built up a vast amount of knowledge and experience in dealing with a whole myriad of clients, ranging from sole traders to multi-national companies. I’ve been fortunate, as I haven’t been pigeonholed into one area of expertise. I’ve a broad range of knowledge across many areas including audit, accounts, taxation and company secretarial. My role has become even more interesting since our firm became a member of UHY International, a network of independent accounting and consulting firms across more than 95 countries. We are now on the global scene, which presents new challenges and opportunities. The business and economic world has now become an even smaller place. What’s the best career advice you received? “Know your client”. The key to providing the best service possible is to really know and understand your client. Build up a positive working relationship with your client; know their goals, aspirations, understand their challenges and celebrate their successes. Find out what their end game is, do they even have one? In addition, you really need to understand the business sector that your client operates in. There are so many regulatory and compliance obligations that must be met regardless of what sector your client is in and you need to be on top of those. It’s only when you truly understand your client, you can bring something new to the table, some “added value”. Based on your own experience, what are your top career tips? Always be open to change. Set yourself goals and stick to them! Having dreams in life is fine, but if you don’t set yourself goals for achieving those dreams, you’ll never get there. Keep training and re-educating yourself, even in areas outside of your normal scope. Learn and develop new skills. Don’t be a “one trick pony”. Keep your mind stimulated! Understand your company’s core values and promote them at every given opportunity. Don’t be afraid to fail; if you do, don’t dwell on the situation, learn from it and move on. Look for the good in people, build relationships and network. How would you define your work style, and how has this evolved over the years? I’m very positive and this is something I encourage in the team members I work with on a daily basis. I’m diligent and I like to try different approaches to jobs. I enjoy interacting with clients on a personal level and I’m always conscious of spotting new opportunities for the benefit of our clients. I’m a proactive person and I always have the mind-set of promoting our company’s services, and more importantly, our people. I consider myself a level-headed person and I don’t tend to let work pressures get the better of me. In terms of managing teams and individuals, what are your insights? I’m a people person, a good listener, very approachable, and always on hand to assist and develop the individuals within our organisation. It’s vital that you regularly engage with team members. Ascertain what their goals are from the outset, assist them with their development so they can reach those goals, and give and welcome feedback. Know and understand people’s strengths and weaknesses, and build on them. Over the years working with FDW, I’ve been fortunate to learn from and work with great people, and this all stems from having a good positive attitude. Teamwork has always come easily to me. I probably learned this from an early age during my rugby days with Ardee RFC. During your working life, most situations will go to plan, but there will be times when things don’t go so well, and that’s when teamwork really comes into play. Team members with the right frame of mind will provide assistance, encouragement and support to get you over difficult situations. This should never be underestimated. At every opportunity, seek to surround yourself with positive, like-minded people. Positive people will challenge you and take you in directions that you never thought were possible. What about communication and negotiating the typical ups and downs of working life? Technology has moved on so much since I began my accountancy career. I started off with pen and paper, progressed to excel and integrated accounting software, internet/email, and recently, cloud-based computing, which has totally revolutionised how we do things. These are all useful tools to assist us in how we accumulate, assimilate and record data, but it must be remembered that they are just tools. Our business is very people orientated, so there will always be face-to-face interaction with our clients, which I feel is more important at the end of the day. I could learn more about a business from a five-minute meeting with a business owner, than I would if I spent an hour poring over reams of financial data. Has networking played an important part in your career? Starting out, networking was never a factor in my career. However, some years ago Richard Berney introduced me to the importance and benefits of networking. I’ve represented FDW on many occasions with BNI, which is a business referral organisation in Ireland. During BNI meetings, like-minded local business people meet face-to-face to promote their businesses, meet new clients, and of course, refer business. It took me a couple of meetings to really understand what was going on, and what networking is all about, but now I can confidently say, “I get it”. I also attend a number of events and seminars run by the Balbriggan Chamber of Commerce, which give great insight into what’s happening in the local business area. The power of a business referral or lead should never be underestimated as that one referral, no matter how small—if acted upon—could be the gateway to bigger and better things. If you had to choose another career tomorrow, what would it be and why? I’d have liked to be involved—in one form or another—in the charity sector. Perhaps caring for animals, particularly dogs. Maybe a position in Dogs Trust Ireland. A close second is to have been a professional cyclist. It’s a hobby and passion I developed a number of years ago, purely by accident. I’ve been involved in many charity cycles across the length and breadth of the country including the Ring of Kerry. In recent years, I’ve been cycling in the Netherlands as my brother lives in Eindhoven. Contact Eric McQuillan Email Call Request a Call Back From Our Team #2017 #5MinutesWithourTeam #UHYFDWTeam

Looking Ahead to Budget 2018 Budget 2018 is due to be announced on Tuesday, October 10 by the new Finance Minister Paschal Donohoe. Budget 2018 – Tax & Entrepreneurship Budget 2018 must be aimed at Brexit proofing the Irish economy. Government must look to sustain recovery in the economy and provide focused support to Irish entrepreneurs and business’ who are key to the recovery and development of the Irish economy. In Budget 2018, Ireland must address areas where we are weak in comparison to the UK, one of our strongest competitors. Entrepreneurship There are currently incentives available to support entrepreneurs including Start-Up Exemptions, Start Up Relief for Entrepreneurs (Sure) and the Entrepreneur’s Relief Scheme. One of the ways we can improve Ireland’s attractiveness compared to our competitors is to focus on attracting entrepreneurs through improving the Entrepreneur’s Relief Scheme. At the start of 2017 the CGT rate of chargeable gains under the Entrepreneur’s Relief Scheme was reduced from 20% to 10%. This has a current lifetime limit of €1 million. The UK in comparison has a £10 million lifetime limit. To incentivise innovation and enterprise whilst encouraging longevity, Ireland must increase the lifetime limit. The relief should be improved to increase Ireland’s attractiveness and to ensure indigenous companies continue to thrive past the start-up phase in Ireland rather than looking to exit the Irish market for better benefits elsewhere. If you have any tax queries, contact one of our Tax Managers today! Jane Jackson, Dundalk Office janejackson@fdw.ie +353 42 933 9955 Mairead Rooney, Balbriggan Office maireadrooney@fdw.ie +353 1 849 1633 Email Call Request a Call Back From Our Team #2017 #Budget #Budget2018

Opportunity in Uncertain Times Are the M&A highs of 2015 more in reach, despite ubiquitous global uncertainty? While 2015 was a massive year globally for big-ticket initial public offering (IPO) and merger and acquisition (M&A) activity, 2016 started much more slowly, with political and economic uncertainties around the world dampening previous enthusiasm for deal-making. Data for 2016 suggests there was an 18% M&A fall year-on-year to USD 3.8 trillion. But things are picking up. The second half of 2016 proved more buoyant: global change to private equity buyouts recorded a five-year high, global M&A set a new monthly record in October at USD 600 billion; and cross-border M&A in 2016 has held up well. According to analysts at Dealogic, and Mergermarket Group, this upswing is set to continue, and 2017 year to date volumes look promising, so we asked a few of UHY’s corporate finance (CF) specialists across the international network for their views, particularly regarding mid-market businesses. US COMES UP TRUMPS Where better to begin than in the US, where pre and post election uncertainties have unsettled world markets and leaders. Has the country’s new administration blunted the appetite for deal-making? Not according to Steven McCarty, managing director at UHY Advisors Corporate Finance, LLC, Detroit, Michigan. “2017 has started well in the US with January deals up 7% year-on-year. But it is not a rush to put deals together quickly because of any perceived uncertainty around the Trump administration. In fact, many business owners and CEOs that we work with feel quite confident that the economic environment will remain positive, at least for the next year or so.” This is a confidence borne of several circumstances including pro-growth corporate tax changes, less regulatory intervention that could ease completion of cross-border transactions, and the Trump administration’s tax reform and infrastructure spending policies. “These factors should give a healthy lift to the US economy and may allow the Federal Reserve to pick up its pace of policy normalisation,” says Steven. “Many investment banks agree – Deutsche Bank, for example, has raised its US GDP forecasts.” WHAT ABOUT THE MIDDLE MARKET? There is little doubt too that a number of megadeals contributed to a healthier 2016 than had been forecast, and also provided an 11-year-high January across the world. But beyond the headline numbers, has the global M&A volatility of the last 12 months made any difference to mid-market businesses? Views are mixed. “Small and medium enterprise (SME) acquisitions tend to be mostly national, rather than international,” says Paul Mencke, M&A partner at UHY’s member firm in the Netherlands, Govers Accountants/Consultants. “In the Netherlands, with our continuing low interest rates and an experienced entrepreneur base, we see a steady level of mid-market M&A activity and have not been impacted by last year’s initial decline elsewhere. The tech sector is also looking good so we expect some positive movement here.” In the US, a number of factors have combined for the benefit of middle market M&A growth, as Steven McCarty explains. “High levels of cash on balance sheets, relatively cheap debt and flexible financing options that have made their way to the middle market, all allow for more financially complex transactions, nationally and internationally,” he says. THE BREXIT EFFECT Few nations had as many ups and downs in 2016 than the UK. Uncertainty over its EU referendum vote prior to June – and afterwards – put a firm brake on domestic deal-making, according to Laurence Sacker, UHY Board director and managing partner, UHY Hacker Young, London and Nottingham, UK. “Our middle market seemed to want to wait for the outcome of the vote before deciding whether to engage advisors and push ‘go’ on a business sale,” he says. “Following the result, a number of deals that were in-process ground to a halt, as buyers waited for the dust to settle and the new dawn to begin. I’m not sure the deal flow has fully recovered yet, though many of our clients’ deals that had stalled are now back on track.” A consequence of the UK vote was an unprecedented fall in the value of sterling, making British companies an attractive target for foreign investors. Indeed, two deals alone (the sale of SABMiller and ARM Holdings) added over USD 130 billion to the UK’s investment inflow. However, Laurence advocates caution. “Future access to the single market is the key uncertainty. In the UK, the service sector is being hit hard – and that accounts for around 40% of our economy. With a weakened currency and low interest rates there are clearly opportunities to invest in the UK but caution is also needed until EU market access is determined.” It remains to be seen how the Brexit negotiations, coupled with the outcome of the snap election in June 2017, will influence future deals in the UK. CHINA Despite these important considerations, a deal is a deal, and indeed it is cross-border M&A that has proved most resilient in 2016, falling only 3% versus 2015 against a total market drop of 18%. Average deal size has increased too, albeit modestly, against an all-deals fall of 12%, and much of this success can be attributed to China’s continuing outreach. “We are seeing huge interest from China looking to acquire assets and footholds in the EU and the UK,” says Laurence. “Here, the interest is in business and commercial and residential property, and it ranges across all sectors and sizes of investment.” The transition of China from a state investment-led economy to a consumer-driven one, coupled with the country’s need to reach out and secure natural resources from elsewhere, has created a flurry of activity both across the EMEA region and closer to home. Mark Nicholaeff, UHY Board director and partner at UHY Haines Norton (Sydney), Australia, is busier now than ever. His firm is licensed to take businesses on to the ASX (Australian Securities Exchange). “We have seen a significant upturn in deals, including several Chinese (and Indian) investors,” says Mark. “Software, agriculture, mining and engineering sectors are providing the impetus. Mineral company listings in particular are attractive as transport costs within Asia-Pacific compare favourably to Brazilian or African alternatives.” GOING TO MARKET Many commentators expect a lot more IPOs (initial public offerings) in 2017 as global political and economic clarity begins to return. As Mark indicates, Chinese investment and listings on the ASX are rising, and similar activity is evident elsewhere, not least in Africa. In Uganda, a second, more advanced securities exchange has launched – the ALTX Exchange – which is faster and more efficient than the original Uganda Stock Exchange and can handle large daily volumes. Sam Thakkar, managing partner, UHY Thakkar & Associates, Certified Public Accountants, in Kampala, is excited at the investment opportunities this will bring to the Ugandan middle market. “We now have a real platform for SMEs to go public, which in turn will reassure foreign investors of the compliance of those listed companies,” says Sam. “In turn, that will reduce or eliminate the heavy cost of borrowing and accelerate growth.” Compliance with the regulations demanded of a listed firm in Uganda is critical for future joint ventures or inbound M&A, but that is not all. Sam is working with both the ALTX Exchange and Ugandan businesses to get them investment-ready and to list in 2017. He cites the oil and gas sector as a priority. “The involvement of private corporations such as Tullow Oil, Total E&P and CNOOC (a Chinese oil company) has meant serious revision of standards and training to meet their international requirements.” In the UK, Laurence Sacker and the CF team at UHY Hacker Young also understand that it is not only in developing economies where standards may need to be raised. “We have a few AIM (alternative investment market) IPOs on the way now, or discussing terms,” says Laurence. “The London Stock Exchange is always rigorous in its appraisal – and often sanction – of AIM firms and their nominated advisers (Nomads), where rules are breached. Lately there have been weaknesses in due diligence and life is certainly tougher for Nomads. It’s hard to say whether heightened risk has been a cause; but as a result, Nomads are now more cautious.” Working with middle market clients ahead of planned listing is also on the UHY Hacker Young agenda. “We might work with clients for a year or more of preparation and grooming. Developing business plans, advising on board appointments, producing robust financial data and – if it is required – helping them to raise funds. After the event, we can advise on communication strategy and the preparation of publishable data.” PRIVATE EQUITY In Uganda, Sam Thakkar is also talking to venture capitalists and private equity companies in the US, the UK and other countries who are keen to tap into African markets. “We aim to see how we can ‘marry’ them to healthy local companies; we are expecting further exploration works to be conducted this year by the IOCs (international oil companies) and tenders will be put out soon to identify which businesses here can meet their requirements.” Sam’s approach is shared by Paul Mencke in the Netherlands, where working closely with PE houses is essential to eventual M&A success. According to Paul, “It is most important that we know the buying company and their expectations towards the target company. We want to understand the track-record of the buyer, and of course we insist on a thorough briefing. In this way we can deliver a bespoke approach.” With a majority of global big-ticket PE deals handled by the Big Four accountants, Paul’s approach for the middle market is different. “It is operations-driven from our side, not the general, legal-driven approach of the Big Four.” Laurence Sacker in the UK, agrees. “It is true that private equity investors generally stay with the established top firms, but it is possible to break into that circle if you are able to introduce investment opportunities to them,” he says. He believes that good opportunities open doors, even if they are not completed deals. “Our sweet spot at UHY Hacker Young tends to be deals up to GBP 50 million (USD 66 million) and at that level we offer the same quality of work for lower fees than a Big Four firm would. So certainly the middle market and SME trades would benefit.” BUYING AND SELLING CROSS-BORDER With cross-border deals set to continue their solid global performance through 2017, it is no surprise that UHY member firms are anticipating an increase in opportunities. The network has firms in nearly 100 countries, and has an important role to play in ensuring that middle market business can take full advantage of potential foreign investment when their time comes to sell. Mark Nicholaeff from UHY Haines Norton explains. “One of the most important features of a network like UHY is the ability to introduce corporate finance opportunities in one territory to advisors in many other territories. In our case too, a worldwide intranet makes secure sharing of confidential information between UHY member firms quick and simple. “On many occasions, vendors expect that by including international buyers they have the potential to add significant value to the ultimate deal – and there are industries and sectors where this often applies; for example, technology, oil and gas, or manufacturing. But it’s not always the case, because as the deal size gets smaller, the likelihood of an international player investing becomes smaller too.” The last word goes to Steven McCarty in the US. “What Mark says is true. The added layer of complexity that comes with a cross-border transaction means there is a critical deal size below which the cost:benefit ratio might no longer make sense. But for clients with a sustainable deal size, wherever they are around the world, the value of having support, opportunity and expertise from a global network like ours is significant and substantial. We will certainly play our part in helping the positive predictions for 2017 to come true.” Read the full UHY Global Issue Here Data sources: Dealogic Insights www.dealogic.com; Mergermarket Group www.mergermarketgroup.com. For more information about UHY’s capabilities, email the UHY executive office, info@uhy.com or visit www.uhy.com. Email Call Request a Call Back From Our Team #2017 #LatestTopics #UHYGlobalIssue

€20 million AgTech Fund (IAF) launched Start-up and early stage AgTech companies seeking funding can apply for a new €20 million AgTech Fund (IAF). The fund was launched by The Minister for Agriculture, Food and the Marine, Michael Creed on Wednesday, September 6. “This investment by ISIF complements Government strategy set out in the Department of Agriculture, Food and the Marine (DAFM) Foodwise 2025 strategy and many years of investment by Government in agricultural research and innovation in Ireland,” said Minister Creed. The fund is a partnership between the Ireland Strategic Investment Fund and California-based Finistere Ventures, a global AgTech venture pioneer. The IAF will invest in start-up and early stage AgTech companies that can generate significant economic impact in the Irish Agriculture and Food sectors. According to Finistere’s Kieran Furlong, the Ireland AgTech Fund partner wants Ireland to be the AgTech Island – a hub for European AgTech. “All the ingredients are here – a longstanding, export-oriented Agri-Food industry; world-leading research at Irish universities and institutions such as Teagasc; and, of course, the thriving IT, biopharma and medtech sectors,” said Mr Furlong. “AgTech is essentially the combination of all of these, so we see great potential for start-ups here.” Entrepreneurs who are seeking funding for high-potential AgTech start-ups are encouraged to contact Finistere. Applications can be made online here . Email Call Request a Call Back From Our Team #2017 #Agriculture #Budget