Northern Ireland - corporation tax

Legislation that could pave the way for Northern Ireland's corporation tax powers to be devolved has been published.

The Corporation Tax (Northern Ireland) Bill should allow Northern Ireland to set its own rate of corporation tax from April 2017.

The current rate paid by businesses in Northern Ireland is 21 per cent; compared to 12.5 per cent in the Republic of Ireland - this has stimulated debate for a lower rate to attract investment to Northern Ireland.

Read more about Northern Ireland's corporation tax developments on the BBC website here.

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