Revenue guide to the legislative process

The task of producing legislation within Revenue is undertaken by the Revenue Legislation Services (RLS) which embodies an experienced and skilled legislative capability across all tax heads:

Direct Taxes (Personal and Business) such as:

  • Income Tax
  • Corporation Tax
  • Local Property Tax
  • Capital Gains Tax
  • Capital Acquisitions Tax
    and
  • Stamp Duty)

Indirect Taxes such as

  • Value-Added Tax
  • Excises
    and
  • Customs

The Revenue guide to the legislative process sets out the processes and procedures and Revenue's role.