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Statements of Practice

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• 2010
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• 2006
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• 2001
• 1999
• 1998
• 1997
• 1996
• 1995
• 1994
• 1993
• 1992
• 1991
• 1990
• 1989
• 1988

2010

• SP - CT/1/10 (PDF, 31KB) - Corporation Tax - Treatment of Certain Patent Royalties Paid to Companies Resident Outside the State

2007

• SP - IT/3/07 (PDF, 430KB) - Income Tax - PAYE System - Employee payroll tax deductions in relation to non-Irish employments exercised in the State
• SP - IT/2/07 (Revised April 2011) (PDF, 157KB) - Income Tax - Tax treatment of the reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees
• SP - IT/1/07 (PDF, 142KB) - Income Tax - Tax Treatment of Share Options granted in respect of Employments and Directorships - International Aspects

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2006

• SP-GEN/1/94 (Revised 02/2006) (PDF, 67KB) - Revenue Powers Exercised in Places Other than at a Revenue Office

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2004

• SP - IT/1/04 (Revised April 2011) - (PDF, 284 KB) - Income Tax - Tax Treatment of Remuneration of Members of State and State Sponsored Committees and Boards
• SP - CAT/1/04 (PDF, 62KB) - Capital Acquisitions Tax - Section 60 Policies and Section 119 Policies

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2003

• SP - VRT 1/98 Revised (PDF, 86KB) - Repayment of Vehicle Registration Tax in respect of motor vehicles used solely for hiring to others under short-term self-drive contracts

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2002

• SP-CAT/1/02 (PDF, 30KB) - Tax Treatment of Political Donations

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2001

• SP - GEN/1/01 (PDF, 71KB) - "Underlying Tax" on Funds Deposited in Bogus Non-Resident Accounts
• Explanatory Notes (PDF, 178KB) Explanatory Notes on the Operation of the Statement of Practice

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1999

• SP - GEN/1/99 (PDF, 96KB) - Revenue Powers (Finance Act 1999)
• SP - GEN/2/99 (PDF, 49KB) - Revenue Internal Review Procedures

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1998

• European Court of Justice (ECJ) Judgements in relation to the VAT Treatment of Promotional Schemes
• Tax-Free Purchases for non-EU Tourists

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1997

• VRT 1/97 (PDF, 47KB) - Repayment of Vehicle Registration Tax in respect of vehicles acquired for leasing or hiring or providing instruction in the driving of vehicles

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1996

• SD/01/96 (PDF, 18KB) - Exempt New Houses

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1995

• IT/01/95 (PDF, 27KB) - Professional Services Withholding Tax

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1994

• SP-GEN/1/94 - (Revised 02/2006) (PDF, 67KB) - Revenue Powers Exercised in Places other than at a Revenue Office

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1993

• GEN/01/93 (PDF, 20KB) - Surcharge and other Penalties or Restrictions for Late Submission of Tax Returns
• IT/01/93 (PDF, 21KB) - Finance Act and Directors

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1992

• SD/01/92 (PDF , 18KB) - Amnesty for Stamp Duties
• SD/02/92 (PDF, 16KB) - Use of Registered Post in Stamp Duty
• SD/03/92 (PDF, 16KB) - Stamp Duty on Mortgages and Further Advances
• IT/01/92 (PDF, 68KB) - Third Party Returns Return of Certain Information
• IT/02/92 (PDF, 27KB) - Preparation of Accounts for Revenue Purposes

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1991

• IT/01/91 (PDF, 13KB) - Removal/Relocation Expenses
• IT/02/91 (PDF, 18KB) - Self-Assessment - Income Tax Payment of Preliminary Tax and Filing of Returns for Commencing Sources under Current Year Basis of Assessment
• CAT/02/91 (PDF, 42KB) - Capital Acquisitions Tax - Section 60 Policies & Section 119 Policies
• SD/01/91 (PDF, 41KB) - Finance Act 1991 - Collection/Enforcement of Stamp Duty
• CT/01/91 (PDF, 14 KB) - Tax Treatment of Payments under Swap Agreements

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1990

• CAT/01/90 (PDF, 13KB) - Capital Acquisitions - Tax Postponement of Tax and Registration of Charge
• CAT/02/90 (PDF, 33KB) - Capital Acquisition Tax - Computation of Tax-Aggregation and Indexation
• CAT/03/90 (PDF, 41KB) - Capital Acquisitions Tax - Section 60 Policies
• IT/01/90 (PDF, 12KB) - Taxation of Farmers and Landowners New Forest Premium Scheme
• IT/02/90 (PDF, 11KB) - Calculation of Limits for Retirement Annuity Relief and Annual Payments to "Descendants"
• IT/03/90 (PDF, (25KB) - Withholding Tax - Interim Refunds
• CT/01/90 (PDF, 68KB) - Transition from Export Sales Relief or Shannon Exemption to Manufacturing Relief
• CT/02/90 (PDF, 14KB) - Company's Self Assessment; Return of Director's Details
• CT/03/90 (PDF, 29KB) - Manufacturing Relief
• SD/01/90 (PDF, 29KB) - Levy on Investments in Collective Investment Undertakings
• SD/02/90 (PDF, 23KB) - Stamp Duty on Purchase of New Residential Properties
• SD/03/90 (PDF, 17KB) - Agreements as to Payments of Stamp Duty on Instruments (composition agreements)
• SD/04/90 (PDF, 13KB) - Stamp Duty - Revised Stamping Procedures

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1989

• SP/06/89 (PDF, 17KB) - Income Tax Self Assessment - Reviews
• SP/07/89 (PDF, 18 KB) - Income Tax Self Assessment - Tax Credits 1989/90

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1988

• SP/01/88 (PDF, 17KB) - Incentive to Bring Tax Affairs up to Date
• SP/02/88 (PDF, 14KB) - Documents to be Enclosed with Returns of Income
• SP/03/88 (PDF, 17KB) - Self Assessment - Commencements and Cessations
• SP/04/88 (PDF, 15KB) - Income Tax Self Assessment - Tax Credits
• SP/05/88 (PDF, 12KB) - Self Assessment - Due Date for making 1988/89 Tax Returns

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