Notional Interest Deduction
Notional Interest Deduction – The Basics
The Notional Interest Deduction (“NID”) is a new powerful tool provided to local and international businesses
which enables them to deleverage and realize a tax efficient return on new (qualifying) equity. This return is
achieved through the deduction of a “notional” interest expense from their taxable income. This means that
properly managed and structured a company’s corporation tax duty can be dropped from 12.5% to as low as
2.5% making the company a substantial saving in corporation tax.
Please refer to the below link for more information: