Finance (No.2) Act 2023

Amendment of section 2 of Principal Act

58. Section 2 of the Principal Act is amended, in subsection (1), with effect from 1 January 2024—

(a) in the definition of “goods threshold”, by the substitution of “€80,000” for “€75,000”, and

(b) in the definition of “services threshold”, by the substitution of “€40,000” for “€37,500”.