{"id":11182,"date":"2022-04-19T19:28:41","date_gmt":"2022-04-19T19:28:41","guid":{"rendered":"http:\/\/legalblog.ie\/?p=11182"},"modified":"2023-08-27T17:52:53","modified_gmt":"2023-08-27T17:52:53","slug":"new-incentives","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/new-incentives\/","title":{"rendered":"New Incentives"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Home_Renovation_Scheme\" title=\"Home Renovation Scheme\">Home Renovation Scheme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/new-incentives\/#HRI_Conditions\" title=\"HRI Conditions\">HRI Conditions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Changes\" title=\"Changes\">Changes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Help_to_Buy_scheme\" title=\"Help to Buy scheme\">Help to Buy scheme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Help_to_Buy_Rebate\" title=\"Help to Buy Rebate\">Help to Buy Rebate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Help_to_Buy_Extended\" title=\"Help to Buy Extended\">Help to Buy Extended<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Clawback\" title=\"Clawback\">Clawback<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Start_a_Business_Relief\" title=\"Start a Business Relief\">Start a Business Relief<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Living_City_Initiative\" title=\"Living City Initiative\">Living City Initiative<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/legalblog.ie\/new-incentives\/#LCI_Conditions\" title=\"LCI Conditions\">LCI Conditions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Changes_to_Scheme\" title=\"Changes to Scheme\">Changes to Scheme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Extensions\" title=\"Extensions\">Extensions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/legalblog.ie\/new-incentives\/#2022_Amendments\" title=\"2022 Amendments\">2022 Amendments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Film_Relief_Compliance_Measures\" title=\"Film Relief Compliance Measures\">Film Relief Compliance Measures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/legalblog.ie\/new-incentives\/#Reporting\" title=\"Reporting\">Reporting<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Home_Renovation_Scheme\"><\/span>Home Renovation Scheme<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The home renovation incentive scheme provided a tax credit at 13.5% of expenditure incurred by home owners between 25 October 2013 and 31 December 2018 on the repair, renovation and improvement of a principal private residence.<\/p>\n<p>An individual could \u00a0claim a tax credit in respect of payments to a qualifying contractor of qualifying expenditure.\u00a0 The person&#8217;s income was reduced by claiming a credit over the two-year period following which the work is done.<\/p>\n<p>A contractor is a person carrying on a Vatable activity to which the 13.5% rate of VAT applies.\u00a0 A contractor must be engaged in the supply of goods and services in Ireland have a VAT registration number and up-to-date notice of determination of 0% or 20% RCT rate.\u00a0 This effectively requires tax compliance status.<\/p>\n<p>The amount qualifying for relief is the VAT element of the payment subject to a minimum tax credit of \u20ac595 and maximum tax credit of \u00a0\u20ac4050.\u00a0 This accordingly requires expenditure of between \u20ac5,000 and \u20ac30,000.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"HRI_Conditions\"><\/span>HRI Conditions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The contractor before commencing qualifying work must provide information to the Revenue via an electronic system.\u00a0 This must set out the contractor&#8217;s name, tax reference number and the unique identification number for the property where the work is to be carried out, the name of the contractor who is liable for LPT, the address, description of work, estimated cost and estimated duration.<\/p>\n<p>On receipt, Revenue is to notify whether or\u00a0 not it is a qualifying contractor and give a unique reference number for the work. Within seven days of receiving payment for the work the contractor must return information to the Revenue including the amount of the payment and date of payment.<\/p>\n<p>The claimant must provide details in relation to a number of matters on making the claim, including tax reference number, unique reference for the work, unique reference for LPT, information in relation to any grant or insurance sum received. A declaration must be made in respect of each payment in relation to various matters.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Changes\"><\/span>Changes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2014 extended the scheme to the expenditure on certain residential premises is covered up to the end of 2015.<\/p>\n<p>The definition of a qualifying residence is amended to include a qualifying residence situated in the State owned by an individual and occupied by tenant under a tendency registered with the PRTB or which is owned by the individual and is registered with PRTB and occupied by the tenant within six months of completion of the qualifying work.<\/p>\n<p>Where there is a conversion into multiple residential units, each may be a qualifying residence.\u00a0 The maximum amount of relief is \u20ac4,050 in respect of each unit.\u00a0 The minimum expenditure is \u20ac5,000 plus VAT per unit.<\/p>\n<p>The expenditure must be incurred on qualifying work to which VAT applies.\u00a0 The contractor must provide Revenue prior to commencement of work with certain information.\u00a0 The declaration must be made within six months of completion of the work, confirming the tenancy. The property must be rented out to \u00a0tenants registered with PRTB.\u00a0 The relief applies to 35% of the payment in relation to which VAT is charged. It is limited to the lower of 50% of the relief or the tax paid in each of the subsequent years.<\/p>\n<p>Finance Act 2015 extended the \u00a0Home Renovation Scheme was extended to the 31 December 2016 or 31 March 2017, where planning permission is in place at that date. Works carried out before \u00a031 March 2017 were deemed to qualify under the scheme.<\/p>\n<p>The scheme provides an income tax credit of 13.5% of home renovation expenses, of at least \u20ac5000 to a maximum of \u20ac30,000. It is spread over two years. Effectively, it refunds the VAT on such payment. It applies to payments subject to VAT.<\/p>\n<p>Finance Act 2016 extended the home renovation initiative scheme to the end of 2018. This is extended further to 2019 if permission is granted by the end of 2018, provided works are done before 1<sup>st<\/sup> April 2019. The provision is also extended to tenants&#8217; and occupants&#8217; of properties owned and rented by local authorities, subject to conditions.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Help_to_Buy_scheme\"><\/span>Help to Buy scheme<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Finance Act 2016 introduced the help to buy scheme. It is open to first-time buyers until the end of 2021. They are persons who have not either alone or jointly purchased a residential property or previously built their own dwelling. Where there are several persons purchasing, each must qualify as a first time buyer.<\/p>\n<p>A qualifying contractor is one who has complied with his relevant contract tax obligation and has an RCT rate of zero or twenty percent, has a tax clearance certificate and provides certain details in relation to certain sales.<\/p>\n<p>A qualifying residence is one not previously used or suitable for use, which is occupied as the sole or main residence of the first time buyer on which construction work is undertaken subject to VAT of 13.5 percent, and where the price is not higher than \u20ac500,000 (\u20ac600,000 before 2017). There is provision for a self-built qualifying residence, which must be both directly and indirectly by the first time buyer.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Help_to_Buy_Rebate\"><\/span>Help to Buy Rebate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A rebate of income tax up to 5 percent of the price or value of up to \u20ac500,000 is provided for. The relief is available provided that a mortgage is put in place for a minimum of 70 percent of the price or valuation in the case of a built house.<\/p>\n<p>The first time buyer is entitled to a rebate of the lower of<\/p>\n<ul>\n<li>\u20ac20,000<\/li>\n<li>total income tax payable in the immediate four years \u00a0before<\/li>\n<li>five percent of the price or purchase value.<\/li>\n<\/ul>\n<p>For contracts between 23 July 2020 and 31 December 2021,\u00a0 where the first instalment of the loan is drawn down\u00a0 between those dates, \u00a0the rebate is the lower of<\/p>\n<ul>\n<li>\u20ac30,000<\/li>\n<li>Total income tax payable in the immediate four years before<\/li>\n<li>10% of the price or purchase value<\/li>\n<\/ul>\n<p>Prior to 2016, the payment was made to the buyer but is thereafter made to the qualifying contractor and is deemed part payment in respect of the house purchase. Applicants who are self-assessed must be fully tax-complaint.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Help_to_Buy_Extended\"><\/span>Help to Buy Extended<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2019 amends income tax relief to assist first-time buyers with obtaining the deposit required to purchase or build their first home. The relief takes the form of a refund of income tax, including DIRT, paid over the four tax years prior to making an application for the refund.<\/p>\n<p>The scheme was set to expire on 31 December 2019. The amendment provides for an extension of the scheme, known as Help to Buy, by 2 years to 31 December 2021.<\/p>\n<p>Finance Act 2022 extends the enhanced Help to Buy (HTB) relief for a further two years. The HTB scheme provides income tax relief to assist first-time buyers with obtaining the deposit required to purchase or build their first home.<\/p>\n<p>Enhanced HTB relief was introduced in July 2020 on a temporary basis. The enhanced HTB relief, which was extended for 12 months in Finance Act 2021,was set to expire on 31 December 2022. This amendment provides for a further extension of the enhanced HTB relief for two years to 31 December 2024.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Clawback\"><\/span>Clawback<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A clawback applies if the property ceases to be the main residence of the applicant within five years. This scales back from a full clawback in the first year, reducing by 20 percent each year until it is up to the rate of 20 percent in year five. It is due within 3 months of cessation of occupation.<\/p>\n<p>Clawback also applies if a new qualifying residence is not purchased within two years of \u00a0payment or Revenue\u00a0 is of the opinion that will not be so purchased or in the case of self-builds, completed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Start_a_Business_Relief\"><\/span>Start a Business Relief<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Finance Act (No.2) Act 2013 provides for relief on tax on profits in the first three years in the case of certain businesses set up by persons who have been unemployed.\u00a0 The scheme expired on 31 December 2018.<\/p>\n<p>An amount up to \u20ac40,000 could \u00a0be deducted in the calculation of trading or professional services income within the first two years of commencement of the new business.\u00a0The deduction took place before losses and capital allowances. It applies against income tax. It is not available against USC and PRSI. It reduces taxable profits but does not create a loss.<\/p>\n<p>The individual concerned must have been unemployed for 12 months preceding the commencement of the business and be entitled to credits during that period or has been in\u00a0 receipt of jobseekers benefit or allowance or one parent family credit.<\/p>\n<p>It must not be a business which was previously carried on by another person to which the individual has succeeded or which were previously carried on as part of another person&#8217;s business or trade.<\/p>\n<p>Attendance at certain training courses approved by the Minister for Social Protection or Education and Skills is deemed to be continuous unemployment for the purpose of the relief.\u00a0 A person may only qualify for the relief once the relief is granted in priority to relief for losses.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Living_City_Initiative\"><\/span>Living City Initiative<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The living city initiative applies to special regeneration areas in Dublin, Galway Limerick Waterford and Kilkenny. The Living City initiative was amended by Finance (No.2) Act 2013 to apply to houses constructed prior to 1915.\u00a0 Formerly, it applied to houses constructed between 1714 and 1830.\u00a0 It is to be extended to certain areas of Cork, Kilkenny, Galway and Dublin.<\/p>\n<p>The Living City Initiative was amended by the Finance Act 2014.\u00a0 A relevant house is a house built before 1915 for use as a dwelling.\u00a0 The former requirement that it be two- storey is removed.<\/p>\n<p>At least \u20ac5000 must be spent on property during the life of the scheme. A letter of certification is required.<\/p>\n<p>Owner occupiers 10% of the cost of works up to \u20ac400,000 may be claimed as a deduction against income over 10 years. If the property ceases to be the person\u2019s sole or main residence in that period, relief is no longer available. There is no claw back. The relief is not available to a successor.<\/p>\n<p>50% relief applies to newly constructed dwellings. 100% relief applies to refurbished and converted dwellings. Other occupiers could also rent a room.<\/p>\n<p>Finance Act 2019<em> \u00a0<\/em>provides for the extension of the property incentive scheme known as the Living City Initiative until 31 December 2022. Qualifying expenditure incurred on refurbishment or conversion work carried out up to this new termination date may qualify for tax relief under the scheme.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"LCI_Conditions\"><\/span>LCI Conditions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Conditions apply to the continuance of the property as a qualifying property. It may cease to be a qualifying property If the conditions are no longer met.<\/p>\n<p>Owner occupiers must be individuals who have incurred expenditure on the purchase, construction, conversion or refurbishment of the qualifying residential property. He or she must use it as their sole or main residence.<\/p>\n<p>A landlord of residential property was entitled to relief on the same conditions provided that the property is rented and used as a home by a tenant.<\/p>\n<p>Relief is also available on the property is use for commercial purposes, retail or the provision of services in Ireland. It is also available where it is rented for that purpose.<\/p>\n<p>An expenditure limited of \u20ac400,000 is applicable to individuals and \u20ac1.6 million to \u00a0companies.<\/p>\n<p>A qualifying premises is a building or structure wholly within a special regeneration area which is not otherwise an industrial building and is in use for the purpose of retailing of goods within the state or let on bona fide commercial terms for such use.\u00a0 It does not include a dwelling house or part of a dwelling house. The maximum relief for the project is \u20ac200,000 for companies and \u20ac100,000 for individuals.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Changes_to_Scheme\"><\/span>Changes to Scheme<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2016 amends the Living City Initiative extends the\u00a0 relief\u00a0 to landlords in relation to renovation of residential accommodation in regeneration areas. The floor size restriction was removed. The \u00a0minimum required expenditure is \u20ac5,000.<\/p>\n<p>The expenditure is available by way of capital allowance to lessors in expenditure on conversion and refurbishment of qualifying premises (houses) prior to 4<sup>th<\/sup> May 2020. The existing rules for commercial lessors are available over 7 years.<\/p>\n<p>Qualifying premises are those within a special regeneration area (centres of \u00a0Dublin, Cork, limerick, Waterford Kilkenny and used solely as a dwelling certified by the local authority and used by the individual after refurbishment as his sole or main residence.<\/p>\n<p>Certain information must be finished to the Revenue.\u00a0 Relief is restricted under EU state aid \u00a0rules to \u20ac800,000 for a company and \u20ac 400,000 for a natural person.<\/p>\n<p>Finance Act 2016\u00a0 provides for reduced allowances for lessors of commercial property. The minimum amount of expenditure is \u20ac5,000. State grants do not preclude the relief, but the relief is reduced by three times the amount of the grant received for lessors of residential premises or commercial premises.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Extensions\"><\/span>Extensions<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2019<em> provided<\/em>\u00a0for the extension of the property incentive scheme known as the Living City Initiative until 31 December 2022. Qualifying expenditure incurred on refurbishment or conversion work carried out up to this new termination date may qualify for tax relief under the scheme.<\/p>\n<p>Finance Act 2022 extended the property incentive scheme known as the Living City Initiative until 31 December 2027. Qualifying expenditure incurred on refurbishment or conversion work carried out up to this new termination date may qualify for tax relief under the scheme.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2022_Amendments\"><\/span>2022 Amendments<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Finance Act 2022 provides that relief for qualifying expenditure incurred on or after 1 January 2023 is allowed over 7 years at a rate of 15 per cent in the first 6 years and 10 per cent in the final year. \u00a0It \u00a0allows for the carry forward of relief which is unused in the 7 year period. An individual may carry forward unused relief for up to 9 years after the year in which the claim is first made.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Film_Relief_Compliance_Measures\"><\/span>Film Relief Compliance Measures<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>FA 2012 has measures aimed at encouraging compliance by qualifying companies availing of \u00a0film relief.\u00a0 Revenue must become furnished with \u00a0a compliance report on completion of the film.\u00a0 There is a penalty on directors and other officers if they fail to do so.<\/p>\n<p>Film relief is amended by FA2 2013 so that the eligible individual qualifies for relief regardless of whether or not he is \u00a0resident.\u00a0 This facilitates employment of non-EU persons so that monies can be spent on such persons and are qualified for the relief regardless of where they are resident.\u00a0 An eligible relief is an individual employed by a qualifying company for the purpose of production of a qualifying film.<\/p>\n<p>Section 25 provides for a withholding tax on payments made by companies qualifying for film relief in respect of payments to performing artists who are resident outside EU\/EEA.\u00a0 The tax is deducted at the standard rate.\u00a0 The company must issue a deduction certificate and make returns electronically.\u00a0 The tax deducted is not available for refunds.\u00a0 Allowable expenses are not subject to the withholding tax.\u00a0 The provision will commence upon making of appropriate ministerial orders<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reporting\"><\/span>Reporting<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The EU state aid rules require the state to provide the EU Commission with reports and summaries of each state aid. EII companies and designated fund managers must provide Revenue with information required for the State to comply with this obligation.<\/p>\n<p>Financial Act 2016 increases the reporting obligations to require details of company particulars, EII, finance, particulars of share issue and relief. Revenue may publish details of companies who raise EII funds notwithstanding other confidentiality provisions.<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-11182\" data-postid=\"11182\" class=\"themify_builder_content themify_builder_content-11182 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Home Renovation Scheme The home renovation incentive scheme provided a tax credit at 13.5% of expenditure incurred by home owners between 25 October 2013 and 31 December 2018 on the repair, renovation and improvement of a principal private residence. An individual could \u00a0claim a tax credit in respect of payments to a qualifying contractor of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[351],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11182"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=11182"}],"version-history":[{"count":12,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11182\/revisions"}],"predecessor-version":[{"id":11337,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/11182\/revisions\/11337"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=11182"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=11182"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=11182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}