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Ireland Mining Fiscal Regime: H2 2015

Ireland Mining Fiscal Regime: H2 2015


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Executive Summary

Timetric's Irish fiscal regime report outlines governing bodies, governing laws, licenses, rights and obligations, and tax-related information on three commodities: lead, zinc and silver.

Summary

Timetric's mining fiscal regime covers Ireland, which has a variety of natural resources such as copper, lead, zinc, silver, barite, gypsum, limestone and dolomite. The country's economy is mostly dependent on trade.

Scope

The report outlines governing bodies, governing laws, licenses, rights and obligations, and key fiscal terms which includes corporation tax, minimum expenditure, fees, capital gains tax, withholding tax, stamp duty and value added tax (VAT).

Reasons to Buy

To gain an overview of the Ireland's mining fiscal regime

Key Highlights

The Department of Communications, Energy and Natural Resources is responsible for regulating, protecting and developing natural resources in Ireland

The Exploration and Mining Division, under the Department of Communications, Energy and Natural Resources, is the regulatory authority for mineral exploration and development

The Environment Protection Agency (EPA) is responsible for activities related to licensing, enforcement, monitoring and assessment of environmental safety in Ireland

The Mines and Quarries Act, 1965 is the governing Act for the operation of mines and quarries in Ireland

1 Executive Summary

2 The Irish Mining Industry - Governing Bodies

2.1 Department of Communications, Energy and Natural Resources

2.1.1 The Exploration and Mining Division

2.1.2 Geological Survey of Ireland

2.2 Environment Protection Agency

3 The Irish Mining Industry - Governing Laws

3.1 Mineral Development Acts, 1940-1999

3.2 Mines and Quarries Act, 1965

4 The Irish Mining Industry - Mining Licenses

4.1 Prospecting License

4.1.1 Terms

4.1.2 Area

4.2 Integrated Pollution Prevention Control (IPPC) Licensing

5 The Irish Mining Industry - Key Fiscal Terms

5.1 Fees

5.2 Minimum Expenditure

5.3 Corporation Tax

5.4 Capital Gains Tax

5.5 Withholding Tax

5.6 Stamp Duty

5.7 Value Added Tax (VAT)

6 Appendix

6.1 Abbreviations

6.2 Secondary Research

6.3 Primary Research

6.4 Contact Timetric

6.5 About Timetric

6.6 Timetric's Services

6.7 Disclaimer

Figure 1: The Mining Industry in Ireland - Commodity Mines at Different Stages (Number of Mines), 2015

Table 1: The Mining Industry in Ireland - Fiscal Regime Terms and Other Taxes, 2015

Table 2: The Mining Industry in Ireland - Prospecting License Holding Charges (EUR), 2015

Table 3: The Mining Industry in Ireland - Minimum Expenditure (EUR), 2015

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Ireland, fiscal regime, governing bodies, governing laws, licenses, rights and obligations, and key fiscal terms which includes corporation tax, minimum expenditure, fees, capital gains tax, withholding tax, stamp duty and value added tax (VAT)


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