Backdating employee stock options tax implications
The areas covered by the CLÁR Programme are those that suffered an average population loss of 35% per county between 19, the sole exception being the Cooley peninsula which was included due to the particular difficulties suffered by that area due to Foot and Mouth disease.
In the years 2002 - 2009, €131m was expended on investments under the programme.Copies of Agricultural Workers' Joint Labour Committee Employment Regulation Orders are available from the Labour Court, Tom Johnson House, Haddington Road, Dublin 4, Tel: 01 6136666 and from NERA, The National Employment Rights Authority, O'Brien Road, Carlow Tel: 1890 808090 or email: The standard rate of motor taxation for a general haulage tractor is €288 per annum, but the owner of the tractor whose only or chief occupation is farming may, on payment of a substantially reduced rate of €88 per annum, use his or her tractor for the haulage of his or her own agricultural produce, articles required for his or her farm, including farmhouse and buildings, and similar goods for another farmer provided they are not carried for reward.Further concessions available to owners of tractors taxed at the €88 rate enable such owners: Cut-down trucks, vans, land-rovers, jeeps and other such vehicles are not classified as agricultural tractors even if they have altered engines or gear-boxes.The measures introduced under the Programme reflect the priorities identified by the communities in the selected areas.The CLÁR schemes cover a wide variety of developments such as Water and Sewerage Schemes, Bi-lingual signage, Sports capital projects, Health projects, School Outdoor Play facilities and Coastal projects.It will carry forward the key aspects of the previous INTERREG 1, INTERREG II and INTERREG IIIA Programmes.The previous programmes have only operated on a Northern Ireland/Ireland cross-border basis; however, following a re-definition of maritime borders by the European Union, a distinctive aspect of this programme is the inclusion of Western Scotland.The purpose of the frame is to protect the driver from being crushed underneath if the tractor overturns. It is up to the owner or driver to fit a safety cab.Tractors must carefully transport loose material such as silage, slurry, sand or gravel, so that the material does not spill onto a public road and cause a crash.The Rural Water Programme is administered by the local authorities and is comprised of a number of measures to address deficiencies in: Separate subsidies are also available towards "bona fide" Operational and Maintenance (Oand M) costs associated with Design/Build/Operate (DBO) contracts for group schemes that have their own water treatment facilities. Grants are available for the provision or improvement of individual supplies in houses more than 7 years old, which are not connected to either a public or group scheme water supply.The maximum household grant is €2,031.58 subject to a maximum of 75% of the cost.