Government’s tax plan for employee share options dead on arrival

Scheme combines fundamental problems with restrictions of staggering ineptitude

Reform of the taxation of share options as announced in the budget speech by Minister for Finance Pascal Donohoe followed extensive consultation with interested parties. Photograph: Alan Betson

Reform of the taxation of share options as announced in the budget speech by Minister for Finance Pascal Donohoe followed extensive consultation with interested parties. Photograph: Alan Betson

On budget day, the Government announced that it would reform the taxation of share options with a new scheme to be known as the key employee engagement programme (Keep). Details were sketchy, but the news was greeted with cautious optimism by start-up founders, staff and investors. There had been an extensive consultation process with input from many quarters, including tax experts familiar with the workings of the start-up ecosystem.

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