This Tax Guide does not yet take into account the changes arising in the Finance Act 2011. Check out our Budget summary & video for the updated position. If you have any specific queries on the content of the Guide or the recent Finance Act do not hesitate to contact us at taxation@noonecasey.ie or 01 6766 476.
- Income Tax Rates
- Bands of taxable income
- Income Exemption Limits
- Income Levy
- Tax Residence
- Split Year Treatment
- Cross Border Workers
- Remittance Basis of Assessment
- Special Assignment Relief Program
- Seafarer Allowance
- Exemptions
- Relief for the Long Term Unemployed
- Childminding relief
- Mortgage Interest Relief
- Home Carer’s Credit
- Carer’s Allowance
- Covenants
- Medical Insurance
- Dental Insurance
- Medical Expenses
- Permanent Health Insurance
- Trade Union Subscriptions
- Third Level College Fees
- Training Course Fees
- Service Charges
- Rent-a-Room Scheme
- Rent Relief for Private Accommodation
- Donations
- High Earners
- Artists Exemption
- Self Assessment – Pay and File
- Payment and Compliance
- Joint Assessment
- Pay and File Summary
- Information included in Return
- Late Filing of P.A.Y.E. Returns
- Registration of Foreign Employers
Interest Relief for Individuals
- Standard Rate DIRT Accounts
- 26% DIRT Accounts
- Incapacitated Individuals and over 65s
- Post Office Saving Certificates
- Investment Undertakings
- Credit Unions
- Post SSIA Maturity schemes
- Non-residents
- European Savings Directive
- Reporting of Deposit Interest
- Company Pension Schemes (Employees and Directors)
- Level of Allowable Contributions
- Refund of Contributions
- Retirement Annuities
- Directors Contributions
- Entitlements on Retirement
- Income Tax charge on pension funds
- Approved Retirement Funds (ARFs)
- Relief on Retirement for Sports Persons
- PRSA
- Self Administered Pension Funds
- Lump Sum Payments
- Retirement – Termination Lump Sum Payments
- Top Slicing Relief
- Lump-Sum Payment to Employees on Company Restructuring
- Retraining Exemption
- Reporting Requirement
- Approved Share Option Schemes
- Unapproved Share Option Schemes
- Share Purchase Schemes
- Profit Sharing Schemes
- Save As You Earn Scheme (SAYE)
- Returns:
- Restricted Shares
- Company Cars
- Company Vans
- Parking Levy
- Preferential Loans
- Accommodation
- Travel Passes
- Childcare Facilities
- Other Exemptions
- Anti Avoidance
- Rates:
- 10% Corporation Tax – Manufacturing Relief
- Corporate Group Relief
- Close Companies
- Corporate donations
- R & D Credit
- New Company Start ups
- Payment and Compliance
- Large Companies
- Small Companies:
- New Companies
- Group Companies
- Filing
- Exemption for Disposal of Shareholdings
- Payment Dates for Capital Gains Tax
- Penalties
- Annual Allowance – Plant and Machinery
- Energy efficient equipment
- Lessors
- Motor Vehicles
- Taxis
- Sea Fishing Boats
- Industrial Buildings
- Time Limits:
- Transitional Provisions for Property Incentive Schemes
- Conditions for Transitional Relief
- Tax Life
- Deemed Balancing Event:
- Hotels
- Camping and Caravan sites
- Multi-Storey Car parks
- Nursing and Convalescent Homes
- Palliative care units
- Childcare Facilities
- Student Accommodation
- College buildings
- Private Hospitals/Psychiatric Hospitals & Sports Injury Clinics
- Designated Areas
- Tax Designated Areas
- Urban Renewal Scheme
- Residential Reliefs
- Seaside Resort Areas
- Rural Renewal Relief
- Town Renewal Scheme
- Living Over The Shop (LOTS)
- Park & Ride
- Refurbishment of certain Rented Accommodation
- Mid Shannon Corridor Tourism Infrastructure Investment Scheme
- Property Developers
- Rates
- Inflation Relief
- Roll-over Relief – Business Assets
- Roll-over Relief – Property
- Roll-Over Relief for Individuals –Shares
- Retirement Relief
- Exemptions and Relief
- Payment and Compliance
- Payment Dates for Capital Gains Tax
- Clearance Certificate
- Taxable Inheritance
- Taxable Gift
- Thresholds for CAT
- Rates
- Main Exemptions and Reliefs
- Private Residence Relief
- Business Relief
- Payment and Compliance
- Surcharge for Understatement
- Joint Account Limits
- Non residential property
- Residential Property
- First Time Buyers Relief
- Residential Property – New Rate Structure
- Exemptions & Reliefs
- Clawback of First-Time buyers Relief
- Anti-Avoidance
- Other Rates
- Registration
- Foreign Traders
- Rates
- Section 13A
- Foreign Visitors
- Holiday Homes
- Travel agents margin scheme
- Payment and Compliance
- Cash Receipts
- Anti Avoidance
- New VAT on Property Rules
- Reverse charge mechanism in the Construction Sector
- Partial VAT Rebate on certain Company Cars
