Which or who of the following does not have to pay local property tax?

Direct Taxes

Indirect Taxes

This tax goes towards a fund which helps pay for Social Welfare benefits and pensions

This is a tax paid by companies on their profits

You must pay this tax if you have a vehicle. The cost of this tax depends on a number of factors, such as engine size and C0₂ emissions.

This is a tax used on certain items such as cheques, credit and debit cards and the transfer of property such as the purchase of a house

Evan O’Toole purchased some boxing gear online costing €320. Delivery and insurance costs were a further €25.

Calculate how much customs duty he must pay if the rate is 5%.

Serena is due to earn €45 interest on her savings before DIRT at 39% is deducted.

Calculate how much

interest she will actually receive.

Jamie O’Brien purchased a new Xbox game costing €65. Included in this price is VAT @ 3%.

Calculate the amount of VAT to two places of decimals.

Jakub Nowak purchased petrol for his car last week and it cost him €78 to fill the tank.

If excise duty of 35% is included in that, calculate the amount of the excise duty. Give your answer to two decimal places

Denise Brennan died and left €109,000 to Neil Woods, who was her cousin.

Calculate the tax payable by Neil on the inheritance if there is an exemption of €32,500. Assume a CAT rate of 33%.

Tina Conway sold her New York apartment. She received €1,278,000 from the sale of the apartment, which had cost her €450,000 to purchase. She had also spent €230,000 on repairs and renovations over the years.

Calculate the tax payable by Tina, assuming a CGT rate of 33%