Tax & Duty Manuals - Section 16
Income Tax Capital Gains Tax Corporation Tax
Part 07
Part 07-01-01 (PDF, 150 KB) - Payments on Termination of an Office or Employment or on a change in its Functions,etc . Sections 123 and 201 and Schedule 3, TCA 1997- Part 07-01-02 (PDF, 104 KB) - Compensation Payments in respect of Personal Injuries Exemtion of Investment Income Section 189 TCA 1997 (Part 07-01-03 is incorporated into this Manual)
- Part 07-01-03 (PDF, 37 KB) - This instruction has been incorporated into Part 07-01-02
- Part 07-01-04 (PDF, 62 KB) - Payments by Haemophilia H.I.V. Trust Exemption from Income Tax - Section 190 TCA 1997
- Part 07-01-05 (PDF, 88 KB) - Hepatitis C and HIV - Compensation Payments
- Part 07-01-06 (PDF, 54 KB) - Charity Exemption - Tax Exemption for Charities under Sections 207 and 208 TCA 1997
- Part 07-01-08 (PDF, 22 KB) - Exemption of Local Authorities and Certain Other Bodies from Income Tax - Section 214 TCA 1997
- Part 07-01-09 (PDF, 20 KB) - Foreign Pensions: Section 200 TCA 1997
- 07-01-10 (PDF, 20 KB) - Artists Exemption (Section 195 TCA 1997)
- Part 07-01-11 (PDF, 46 KB) - Section 195 TCA 1997 - Exemption of Certain Earnings of Writers, Composers and Artists
- Part 07-01-12 (PDF, 158 KB) - Guidelines - Section 195 TCA 1997
- Part 07-01-13 (PDF, 34 KB) - United Nations and Specialised Agencies of the United Nations
- Part 07-01-14 (PDF, 23 KB) - Employments with Institutions of the European Communities
- Part 07-01-15 (PDF, 28 KB) - Disability Allowance - Disabled Person's Rehabilitation Maintenance Allowance
- Part 07-01-16 (PDF, 20 KB) - Individuals from abroad teaching or researching in the State during a period of temporary residence
- Part 07-01-17 (PDF, 155 KB) - Lump sum payments on Redundancy - Retirement - IT 21
- Part 07-01-18 (PDF, 130 KB) - Tax Exemption and Marginal Relief
- Part 07-01-19 (PDF, 40 KB) - Personal Injury Compensation - IT 13
- Part 07-01-20 (PDF, 88 KB) - Special Trusts for permanently incapacitated individuals
- Part 07-01-21 (PDF, 80 KB) - Relief for Agreed Pay Restructuring
- Part 07-01-22 (PDF, 32 KB) - This instruction has been incorporated into part 07.01.21
- Part 07-01-25 (PDF, 20 KB) - The taxation treatment of sums paid under the Minimum Notice and Terms of Employment Act 1973 to 1991
- Part 07-01-26 (PDF, 71 KB) - Income from Scholarships
- Part 07-01-27 (PDF, 251 KB) - Exemption from income tax in respect of certain payments made under employment law
- Part 07-01-28 (PDF, 29 KB) - Tax Treatment of legal Fees
- Part 07-01-29 (PDF, 93 KB) - Childcare Services Relief
- Part 07-01-30 (PDF, 29 KB) - Accounts Exempt from DIRT
- Part 07-01-31 (PDF, 36 KB) - Foster Care Payments
- Part 07-01-32 (PDF, 54 KB) - Rent-A-Room Relief
- Part 07-03-01 (PDF, 46 KB) - Employment Grants and Recruitment Subsidies
- Part 07-03-03 (PDF, 22 KB) - Exemption of certain income arising to specified non-commercial state-sponsored bodies with Charitable Exemption
- Part 07-03-04 (PDF, 178 KB) - Exemption of certain income arising to specified non-commercial state-sponsored bodies
- Part 07-03-05 (PDF, 32 KB) - Stallion fees and sales of nominations - Exemption under Section 231 TCA 1997
- Part 07-03-05a (PDF, 20 KB) - Stallions - "In the State" Dual hemisphere or shuttle stallions
- Part 07-03-05b (PDF, 22 KB) - Taxation of stallion profits and gains - new regime
- Part 07-03-06 (PDF, 48 KB) - Patent Royalties & Related Distributions [Section 234 & 141 TCA 1997]
- Part 07-03-08 (PDF, 31 KB) - Games and Sports Bodies Exemption
Income Tax and Corporation Tax exemptions