Part 15

Personal allowances and reliefs and certain other income tax and corporation tax reliefs

• Part 15-01-01
  Third Level College Fees
  This manual is currently unavailable as it is being updated.
• Part 15-01-05Incapacitated Child Tax Credit

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• Part 15-01-07Employee (PAYE) Tax Credit Section 472, Taxes Consolidation Act, 1997

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• Part 15-01-10Relief for Contributions to Permanent Health Benefit Schemes: Section 471 Taxes Consolidation Act 1997. Tax Treatment of Benefits Received under Permanent Health Benefit Schemes Section 125 Taxes Consolidation Act 1997
• Part 15-01-11The contents of this manual are no longer relevant

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• Part 15-01-11A
  Rent Tax Credit
  This manual is currently unavailable as it is being updated.
• Part 15-01-11BMortgage Interest Tax Relief
• Part 15-01-12Health Expenses - Qualifying Expenses Section 469 Taxes Consolidation Act

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• Part 15-01-13Repayments under Section 460 Taxes Consolidation Act 1997

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• Part 15-01-14Medical Insurance Section 470 Taxes Consolidation Act 1997

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• Part 15-01-18The contents of this Manual are no longer relevant
• Part 15-01-20Employed Person taking care of an Incapacitated Individual

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• Part 15-01-26Allowances for Over 65s

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• Part 15-01-27
  Dependent Relative Tax Credit
  This manual is currently unavailable as it is being updated.
• Part 15-01-29Home Carer's Tax Credit: Section 466A Taxes Consolidation Act 1997 (as amended)

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• Part 15-01-30Seafarer Allowance

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• Part 15-01-31
  Blind Persons' Tax Credit
  This manual is currently unavailable as it is being updated.
• Part 15-01-34Revenue Job Assist - Information for Employers - The contents of this manual have been incorporated into Tax and Duty Manual Part 15-01-32

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• Part 15-01-35The contents of this manual are no longer relevant.

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• Part 15-01-36Tax Relief on Retirement for Certain Income of Certain Sportspersons - s480A TCA 1997

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• Part 15-01-37The contents of this manual are no longer relevant.

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• Part 15-01-38Relief for Trade Union Subscriptions - the contents of this manual are no longer relevant as this relief ceased from 2011

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• Part 15-01-40
  Relief for key employees engaged in Research and Development activities
  This manual is currently unavailable as it is being updated.
• Part 15-01-41Single Person Child Carer Credit

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• Part 15-01-43Home Renovation Incentive (HRI)

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• Part 15-01-44Earned Income Tax Credit

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• Part 15-01-45Fisher Tax Credit

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• Part 15-01-46Help to Buy (HTB) Scheme

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• Part 15-01-47Stay and Spend Tax Credit

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• Part 15-01-48Sea-going Naval Personnel Tax Credit

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• Part 15-02-01Relief for Expenditure on Approved Buildings and Gardens in the State
• Part 15-02-04Film Tax Credit Guidance

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• Part 15-02-06Relief for Investment in Films. The contents of this manual are no longer current as it relates to the Film Investment incentive that was replaced in January 2015 by a corporation tax incentive.

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• Part 15-02-07Digital Games Relief
• Part 15-02-09Equitable Life Compensation Scheme

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• Part 15-02a-02
  High Income Individuals' Restriction - income chargeable to tax at the standard rate in joint assessment cases
  This manual is currently unavailable as it is being updated.
• Part 15-02a-05High Income Individuals' Restriction Tax Year 2010 onwards Guidance Document

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• Part 15-02a-06Order of offset of reliefs, deductions and allowances
• Part 15-03-02Relief for investment in renewable energy generation Section 486B, TCA 1997.
• Part 15-03-03Tax Relief for New Start-up Companies

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