{"id":57489,"date":"2022-12-21T06:49:16","date_gmt":"2022-12-21T05:49:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/cain-agus-tailli\/"},"modified":"2025-11-26T04:00:19","modified_gmt":"2025-11-26T03:00:19","slug":"cain-agus-tailli","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ga\/dli-maoine\/cain-agus-tailli\/","title":{"rendered":"C\u00e1in agus t\u00e1ill\u00ed"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">C\u00e1in agus t\u00e1ill\u00ed<\/h2>\n\n<p class=\"wp-block-paragraph\">Nuair a cheanna\u00edtear \u00e1ras\u00e1n, t\u00e1 c\u00e1nacha agus t\u00e1ill\u00ed \u00e1irithe le h\u00edoc. T\u00e1 siad seo liostaithe agus m\u00edn\u00edtear iad go mion th\u00edos. <\/p>\n\n<h2 class=\"wp-block-heading\">C\u00e1in ar ioncam r\u00e9admhaoine (ImmoESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">Is c\u00e1in \u00ed an ch\u00e1in ar ioncam r\u00e9admhaoine a chaithfidh an d\u00edolt\u00f3ir a \u00edoc.<\/p>\n\n<h3 class=\"wp-block-heading\">M\u00e9id an R\u00e1ta C\u00e1nach<\/h3>\n\n<p class=\"wp-block-paragraph\">De ghn\u00e1th, t\u00e1 r\u00e1ta c\u00e1nach speisialta 30 faoin gc\u00e9ad ag idirbhearta di\u00fascartha tal\u00fan pr\u00edobh\u00e1id\u00ed. R\u00edomhtar an ch\u00e1in ar ioncam r\u00e9admhaoine i bhfoirm conartha d\u00edolach\u00e1in mar chuid d\u00e1r ngn\u00f3lacht dl\u00ed. <\/p>\n\n<h3 class=\"wp-block-heading\">Eisceachta\u00ed \u00f3n gc\u00e1in ar ioncam r\u00e9admhaoine<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00edol\u00faine Pr\u00edomh\u00e1it Ch\u00f3naithe<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">T\u00e1 di\u00fascairt \u00e1ras\u00e1n mar phr\u00edomh\u00e1it ch\u00f3naithe saor \u00f3 ch\u00e1in don d\u00edolt\u00f3ir faoi imthosca \u00e1irithe. Caithfidh an d\u00edolt\u00f3ir a bheith ina ch\u00f3na\u00ed ann go lean\u00fanach ar feadh dh\u00e1 bhliain ar a laghad \u00f3 cheannach go di\u00fascairt. Seachas sin, tagann an d\u00edol\u00faine i bhfeidhm freisin m\u00e1 t\u00e1 an d\u00edolt\u00f3ir ina ch\u00f3na\u00ed ann go lean\u00fanach ar feadh 5 bliana ar a laghad laistigh de na 10 mbliana deiridh roimh an di\u00fascairt.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00edol\u00faine an D\u00e9ant\u00f3ra<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">I gc\u00e1s foirgnimh f\u00e9ind\u00e9anta, amhail \u00e1it ch\u00f3naithe t\u00e1naisteach, n\u00edl d\u00edol\u00faine c\u00e1nach infheidhme ach amh\u00e1in maidir le foirgneamh agus n\u00ed ar thalamh.<\/p>\n\n<h3 class=\"wp-block-heading\">R\u00e1ta c\u00e1nach eile<\/h3>\n\n<p class=\"wp-block-paragraph\">T\u00e1 r\u00e1ta c\u00e1nach difri\u00fail ag talamh nua (f\u00e1il \u00f3 31.03.2002) agus sean-talamh (f\u00e1il roimh 31.03.2002).<\/p>\n\n<p class=\"wp-block-paragraph\">I gc\u00e1s sean-tal\u00fan, \u00fas\u00e1idtear r\u00e1ta c\u00e1nach 4.2% de na f\u00e1ltais di\u00fascartha. I gc\u00e1s sean-tal\u00fan a athra\u00edodh go talamh t\u00f3g\u00e1la, is \u00e9 an r\u00e1ta c\u00e1nach 18% de na f\u00e1ltais di\u00fascartha. <\/p>\n\n<p class=\"wp-block-paragraph\">Maidir le talamh nua, t\u00e1 feidhm ag na for\u00e1lacha maidir leis an r\u00e1ta c\u00e1nach speisialta.<\/p>\n\n<h2 class=\"wp-block-heading\">C\u00e1in aistrithe tal\u00fan (GrESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">Cl\u00fada\u00edonn an ch\u00e1in aistrithe tal\u00fan f\u00e1il tal\u00fan laistigh den Ostair. Cialla\u00edonn talamh de r\u00e9ir bhr\u00ed an Achta GrESt: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Talamh agus Ithir<\/li>\n\n\n\n<li>Foirgnimh<\/li>\n\n\n\n<li>F\u00e1s agus gabh\u00e1lais amhail boinn carr ar charr, tarrac\u00f3ir ar fheirm <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Is \u00e9 an GrESt an comhghleaca\u00ed leis an ImmoESt agus caithfidh an ceannaitheoir \u00e9 a \u00edoc.<\/p>\n\n<h3 class=\"wp-block-heading\">Bun\u00fas meas\u00fanaithe an GrESt<\/h3>\n\n<p class=\"wp-block-paragraph\">Tagann tr\u00ed luach \u00e9ags\u00fala san \u00e1ireamh don bhun\u00fas meas\u00fanaithe:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Luach na breithnithe<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">De ghn\u00e1th, d\u00e9antar an GrESt a mheas ar luach na breithnithe (praghas ceannaigh) m\u00f3ide na hoibleag\u00e1id\u00ed a ghlactar ar l\u00e1imh, amhail fiacha n\u00f3 cearta \u00fas\u00e1ide.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Luach Tal\u00fan<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u00d3s rud \u00e9 nach bhfuil aon bhreithni\u00fa (praghas ceannaigh) ann i gc\u00e1s bronntanais n\u00f3 oidhreachta, d\u00e9antar luach na tal\u00fan a chinneadh sna c\u00e1sanna seo agus \u00fas\u00e1idtear \u00e9 seo mar bhun\u00fas meas\u00fanaithe luacha don GrESt.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Luach Aonadach<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">T\u00e1 an bun\u00fas meas\u00fanaithe thar luach aonadach beartaithe chun talamh talmha\u00edochta agus foraoiseachta a fh\u00e1il.<\/p>\n\n<h3 class=\"wp-block-heading\">Eisceachta\u00ed \u00f3n gc\u00e1in aistrithe tal\u00fan sa r\u00e9imse pr\u00edobh\u00e1ideach<\/h3>\n\n<p class=\"wp-block-paragraph\">T\u00e1 f\u00e1il saor in aisce ar theach comhchoiteann ag an gcomhph\u00e1irt\u00ed \u00f3 ph\u00f3sadh n\u00f3 \u00f3 chomhph\u00e1irt\u00edocht chl\u00e1raithe eisiata \u00f3n GrESt. \u00c9il\u00edonn s\u00e9 seo na coinn\u00edollacha seo a leanas: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Caithfidh an d\u00e1 chomhph\u00e1irt\u00ed a bheith p\u00e1irteach go cothrom san \u00e1ras\u00e1n. D\u00e1 bhr\u00ed sin, caithfear leathscair a aistri\u00fa chuig an gcomhph\u00e1irt\u00ed eile. <\/li>\n\n\n\n<li>Caithfidh an t-\u00e1ras\u00e1n freastal ar riachtanais tith\u00edochta pr\u00e1inne an chomhph\u00e1irt\u00ed.<\/li>\n\n\n\n<li>Tr\u00e9igtear an t-\u00e1ras\u00e1n comhchoiteann roimhe seo.<\/li>\n\n\n\n<li>Caithfear caidreamh an \u00e1ras\u00e1in a dh\u00e9anamh laistigh de thr\u00ed mh\u00ed \u00f3n bhf\u00e1il\/chr\u00edochn\u00fa.<\/li>\n\n\n\n<li>N\u00ed cheada\u00edtear na cearta maoine a athr\u00fa sna ch\u00e9ad ch\u00faig bliana. Caithfear c\u00f3na\u00ed san \u00e1ras\u00e1n le linn na tr\u00e9imhse seo freisin. <\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Taraif\u00ed<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>F\u00e1ltais \u00edoctha<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Go bun\u00fasach, is \u00e9 3.5% den bhun\u00fas meas\u00fanaithe an ch\u00e1in aistrithe tal\u00fan ar fh\u00e1il \u00edoctha.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>F\u00e1ltais saor in aisce agus f\u00e1ltais laistigh den chiorcal teaghlaigh<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">I gc\u00e1s f\u00e1ltais saor in aisce, amhail bronntanais, chomh maith le f\u00e1ltais \u00edoctha laistigh den chiorcal teaghlaigh, cuirtear taraif ch\u00e9imnithe i bhfeidhm. Faightear c\u00f3ire\u00e1il fhabhrach ar na f\u00e1ltais. <\/p>\n\n<p class=\"wp-block-paragraph\">Is \u00e9 an ch\u00e1in anseo:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Do na ch\u00e9ad \u20ac250,000 0.5%<\/li>\n\n\n\n<li>Don ch\u00e9ad \u20ac150,000 eile 2%<\/li>\n\n\n\n<li>\u00d3 \u20ac400,000 3.5%<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Dliteanas c\u00e1nach<\/h2>\n\n<p class=\"wp-block-paragraph\">Crutha\u00edtear dliteanas c\u00e1nach a luaithe a dh\u00e9antar an t-idirbheart f\u00e1la. Sa ch\u00e1s seo, is \u00e9 an t-idirbheart f\u00e1la n\u00f3 an gn\u00f3 oibleag\u00e1ide an conradh d\u00edolach\u00e1in. B\u00edonn an d\u00edolt\u00f3ir agus an ceannaitheoir ina bhf\u00e9ichi\u00fana\u00ed c\u00e1nach, \u00f3s rud \u00e9 gur daoine iad a bhfuil baint acu leis an gconradh d\u00edolach\u00e1in.  <\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 an dliteanas c\u00e1nach dlite ar an 15\u00fa l\u00e1 den dara m\u00ed tar \u00e9is \u00e9 a bheith dlite.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Deimhni\u00fa Glantach\u00e1in de r\u00e9ir Alt 160 BAO<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">T\u00e1 deimhni\u00fa gan ag\u00f3id riachtanach chun \u00e9 a chl\u00e1r\u00fa sa chl\u00e1r tal\u00fan i dtaca le f\u00e1il maoine. Caithfear \u00e9 seo a fh\u00e1il \u00f3n oifig ch\u00e1nach freagrach agus deimhn\u00edonn s\u00e9 go bhfuil an ch\u00e1in aistrithe tal\u00fan \u00edoctha. <\/p>\n\n<h2 class=\"wp-block-heading\">T\u00e1ill\u00ed cl\u00e1r\u00fach\u00e1in<\/h2>\n\n<p class=\"wp-block-paragraph\">Is ionann na t\u00e1ill\u00ed cl\u00e1r\u00fach\u00e1in le haghaidh \u00e1ras\u00e1n agus 1.1% den phraghas ceannaigh ioml\u00e1n.<\/p>\n\n<p class=\"wp-block-paragraph\">I gc\u00e1s f\u00e1ltais \u00edoctha agus saor in aisce laistigh den chiorcal teaghlaigh, d\u00e9antar na costais don t\u00e1ille cl\u00e1r\u00fach\u00e1in a mheas ar luach aonaid tr\u00ed huaire (uasmh\u00e9id aon trian den luach margaidh).<\/p>\n\n<p class=\"wp-block-paragraph\">Is ionann na t\u00e1ill\u00ed iontr\u00e1la don chl\u00e1r tal\u00fan agus \u20ac47.00 breise m\u00e1 dh\u00e9antar \u00e9 seo go leictreonach. Is \u00e9 \u20ac67.00 an t\u00e1ille iontr\u00e1la scr\u00edofa. <\/p>\n\n<h2 class=\"wp-block-heading\">Costais eile a bhaineann le dr\u00e9acht\u00fa conartha<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Costais n\u00f3taire as s\u00ednithe a dheimhni\u00fa<\/li>\n\n\n\n<li>Costais dl\u00edod\u00f3ra as an gconradh a dhr\u00e9acht\u00fa agus an d\u00edol a phr\u00f3ise\u00e1il<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"C\u00e1in agus t\u00e1ill\u00ed Nuair a cheanna\u00edtear \u00e1ras\u00e1n, t\u00e1 c\u00e1nacha agus t\u00e1ill\u00ed \u00e1irithe le h\u00edoc. T\u00e1 siad seo liostaithe agus m\u00edn\u00edtear iad go mion th\u00edos. C\u00e1in ar ioncam r\u00e9admhaoine (ImmoESt) Is &#8230;","protected":false},"author":1,"featured_media":0,"parent":68888,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1166],"tags":[],"class_list":["post-57489","page","type-page","status-publish","hentry","category-dli-maoine"],"acf":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"336x":false,"352x":false,"woocommerce_thumbnail":false,"woocommerce_single":false,"woocommerce_gallery_thumbnail":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/ga\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"C\u00e1in agus t\u00e1ill\u00ed Nuair a cheanna\u00edtear \u00e1ras\u00e1n, t\u00e1 c\u00e1nacha agus t\u00e1ill\u00ed \u00e1irithe le h\u00edoc. T\u00e1 siad seo liostaithe agus m\u00edn\u00edtear iad go mion th\u00edos. C\u00e1in ar ioncam r\u00e9admhaoine (ImmoESt) Is ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/57489","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/comments?post=57489"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/57489\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/pages\/68888"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/media?parent=57489"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/categories?post=57489"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/ga\/wp-json\/wp\/v2\/tags?post=57489"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}