Engineering

Local context: the Irish picture

Ireland uses the euro and metric units, so Engineering follows Revenue's framework rather than UK figures.

Key local facts

• Currency: Euro, written €1,234.56. Standard VAT is 23%, with reduced rates of 13.5% and 9% for specific sectors.
• Income tax: Two bands (20% and 40%) with tax credits, plus USC and PRSI — three separate deductions on the same payslip.
• Pensions: The State Pension (Contributory) is based on PRSI record, supplemented by occupational schemes and auto-enrolment.
• Units: Metric: kilometres and km/h on road signs, litres of fuel, °C, and property advertised in square metres.
• Power: 230 V / 50 Hz with Type G plugs, and electrical work is certified under ET 101 / Safe Electric rules.

Local examples

• Example — Dublin: A Dublin employee uses Engineering to check net pay after USC and PRSI, not just income tax.
• Example — Cork: A small business in Cork applies Engineering before filing with Revenue, keeping the net and VAT figures separate.

Every figure above applies to Ireland specifically and is reviewed when the rules change.