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Corporation tax rates are set for each Financial Year. A Financial Year runs from 1 April to the following 31 March.
If the accounting period of a company straddles the 31 March, the profits are apportioned on a time basis to each Financial Year.
The Northern Ireland Executive has committed to setting the rate of corporation tax at 12.5% when the Northern Ireland Executive demonstrates its finances are on a sustainable footing.
Year to 31.3.27:
29 May 2026
New company car advisory fuel rates have been published and will take effect from 1 June 2026.
28 May 2026
The recent fall in youth employment is now approaching the decline seen during the Covid-19 pandemic and 2008 financial crisis, according to the Institute for Fiscal Studies (IFS).