Some of the suggestions in the CCAB-I pre-budget submissions have been adopted, at least in part.

Childcare

CCAB-I called for a direct payment of €1,200 per annum for all children. Direct payments of €1,000 per annum for children under six are proposed.

VAT Registration Thresholds

CCAB-I called for increases to the maximum permissible of €60,000 (services) and €120,000 (goods). The thresholds were increased, but only to €27,500 and €55,000 – increases of €2,000 and €4,000 respectively.

Tax Administration and Collection

CCAB-I highlighted difficulties in these areas in regard to direct taxes. The Budget was silent on such issues, except for introducing in a limited fashion quarterly returns for PAYE.

Employing a Carer

CCAB-I called for the existing ceiling of €30,000 per annum to be removed. The ceiling has been in fact raised to €50,000.

Patent Income Exemption

CCAB-I argued strongly that the Patent Income exemption should remain unchanged, which will be the case for the time being.

CCAB-I is making further submissions to Government in advance of the publication of the Finance Bill 2006.