Policy paper

Corporation Tax: devolution of rate-setting power to Northern Ireland

This Tax Information and Impact Note describes the changes made in legislation to devolve the rate-setting power for corporation tax to Northern Ireland.

Documents

Corporation Tax: devolution of rate-setting power to Northern Ireland

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Details

These changes are being introduced following the government’s decision to devolve the rate-setting power to Northern Ireland as set out in the Stormont House Agreement published on 23 December 2014.

The legislation itself, introduced to the Houses of Parliament on 8 January 2015, can be found on the UK Parliament’s website.

Published 8 January 2015