Leaving Cert Business Notes

The main taxes paid by households
The PAYE system. Employers deduct the tax automatically from their employee’s wages and pass it on to the revenue
commissioners. This system is progressive, so the more you earn, the greater income tax has to be paid. Employee PRSI – This is a compulsory insurance payment by the employees to
the state. Money goes towards unemployment payments, pensions, maternity benefits. VAT - Is a tax paid by consumers on
certain goods and services. Goods are bought, VAT is paid. The two main VAT rates are 13 % and 21 ½ %. Excise duties are taxes levied on certain types of goods within the state, e.g.
alcohol and tobacco Motor Tax is a tax on all roadworthy vehicles. The amount of tax varies with
the size of the vehicle