Revenue information leaflets on Income Tax
| Reference |
Title |
Latest Issue Date |
| IT 1 |
Tax Credits, Reliefs & Rates for 2009 and 2010 |
December 2009 |
| IT 2 |
Taxation of Married Persons |
March 2009 |
| |
 Guide to Completing 2009 Pay and File Tax Returns (PDF, 514KB) |
July 2010 |
| IT 3 |
What to do about Tax when you Separate |
October 2003 |
| IT 5 |
Medical Insurance Relief
This leaflet has been temporarily removed from the site for updating |
|
| IT 6 |
A Guide to claiming Health/Medical Expenses Relief |
September 2009 |
| IT 7 |
Covenants to Individuals (PDF, 361KB) |
March 2004 |
| IT 8 |
Income Tax Exemption & Marginal Relief for 2009 |
March 2009 |
| IT 9 |
One Parent Family Tax Credit |
May 2010 |
| IT 10 |
A Guide to Self Assessment |
Revised October 2009 |
| IT 11 |
Employee's Guide to PAYE |
February 2006 |
| IT 12 |
People with Disabilities & Income Tax |
May 2004 |
| IT 13 |
Personal Injury Compensation Payments |
March 2004 |
| IT 14 |
Tax Relief for Investment in a Pension and Approved Retirement Fund Options |
May 2008 |
| IT 14A |
Personal Retirement Savings Account (PRSA) |
May 2008 |
| IT 15 |
Seed Capital Scheme - New IT 15 (SCS) Leaflet |
September 2007 (Updated August 2008) |
| IT 15Pre_2007 |
Seed Capital Scheme (PDF 177KB) – This version of the IT 15 (SCS) Leaflet reflects the scheme's requirements pre-2007 |
May 2005 |
| IT 16 |
IT16 - Third Party Returns (Automatic Return of Certain Information) |
January 2006 |
| IT 18 |
Incapacitated Child Allowance |
August 2006 |
| IT 20A |
Taxation (PAYE/PRSI) of Benefits from Employments from 1st January 2004 |
January 2004 |
| IT 21 |
Lump Sum Payments on Redundancy / Retirement |
Revised August 2005 |
| IT 22 |
Taxation of Illness and Short-term Occupational Injury Benefits |
February 2007 |
| IT 23 |
Main Features of Income Tax & Self Assessment (PDF, 54KB) |
August 2004 |
| IT 24 |
Taxation of Jobseekers Benefit |
January 2007 |
| IT 26 |
Urban Renewal Relief |
March 1996 |
| IT 26A |
Integrated Area Urban Renewal Scheme (PDF, 40KB) |
September 2001 |
| IT 27 |
Tax Relief for Service Charges (PDF, 57KB) |
August 2006 |
| IT 29 |
Tax Reliefs for Renewal and Improvement of Certain Resort Areas |
February 1996 |
| IT 30 |
Relief for Expenditure on Approved Buildings and Gardens in the State
|
July 2007 |
| HET 1 |
Relief for Donations of Heritage Items (PDF, 45KB) |
August 2008 |
IT 31
IT31A |
Tax Relief for Tuition Fees in respect of Third Level Education
Tax Relief for fees paid by an individual for certain training courses in Foreign Language and Information Technology |
August 2008
August 2008 |
| IT 35 |
Blind Persons Allowances & Reliefs |
March 2009 |
| IT 40 |
Tax Treatment of Widowed Persons |
September 2005 |
| IT 41 |
What to do about tax when someone dies (PDF, 127KB) |
October 2006 |
| IT 45 |
Tax Credits and Reliefs for Over 65s |
May 2008 |
| IT 46 |
Dependent Relative Tax Credit |
August 2010 |
| IT 47 |
Employed Person Taking Care of an Incapacitated Individual (PDF, 58KB) |
July 2008 |
| IT 48 |
Starting in Business - A Revenue Guide (PDF, 869KB) |
June 2007 |
| IT 51 |
Employees' Motoring/Bicycle Expenses
|
March 2009 |
| |
Motor Travel Rates Archive |
March 2009 |
| IT 52 |
Taxation Treatment of Finance Leases |
Revised August 2004 |
| IT 53 |
Domestic Employer Scheme (PDF, 50KB) |
July 2008 |
| IT 54 |
Employees' Subsistence Expenses
|
March 2009 |
| |
Domestic Subsistence Rates Archive |
March 2009 |
| |
 Tax treatment of travel and subsistence expenses for temporary assignees from abroad working in the State (MS Word, 49KB) |
December 2006 |
| IT 55 |
Business Expansion Scheme - New IT 55 (BES) Leaflet - valid with effect from 1st January 2007 |
September 2007 (Updated August 2008) |
| IT 55Pre_2007 |
Business Expansion Scheme (PDF, 134KB) - This version of the IT 55 (BES) Leaflet reflects the scheme's requirements pre-2007 |
May 2005 |
|
Business Expansion Scheme (BES) / Seed Capital Scheme (SCS) Investors List |
|
| IT 56 |
Relief for Expenditure on Approved Objects on display in an Approved Building or Garden (PDF, 37KB) |
April 2002 |
|
Bodies and organisations that qualify for relief (schools, charities etc) |
|
| IT 57 |
Relief for Investment in Films |
March 2009 |
|
Guidance Note for Film Producers and Promoters on The certification of qualifying films Under "Section 481" (MS Word, 206KB) - Tax relief incentive For investment in film |
March 2009 |
|
Guidance Note for Film Producers and Promoters on Post Certification requirements For Qualifying Companies Under "Section 481" (MS Word, 133KB) - Tax relief incentive For investment in film |
October 2005 |
| IT 58 |
Revenue Job Assist - Information for Employees (PDF, 143KB) |
June 2007 |
| IT 59 |
Revenue Job Assist - Information for Employers |
October 2006 |
| IT 62 |
A Guide to Profit Sharing Schemes (PDF, 396KB) |
July 2010 |
| IT 65 |
Rural Renewal Scheme (PDF, 892KB) |
August 1999 |
| IT 66 |
Home Carer's Tax Credit |
June 2010 |
| IT 67 |
First Job - A Guide for First Time Entrants to the PAYE Tax System (PDF, 368KB) |
February 2005 |
| IT 69 |
eWorking and Tax |
April 2004 |
| IT 70 |
A Revenue Guide to Rental Income |
Updated: October 2009 |
| IT 71 |
Exemption from Income Tax in respect of certain payments made by employers to employees arising from claims made under Employment Law |
August 2004 |
| IT 72 |
Tax treatment of shares acquired by employees and directors under Unapproved Share Option Schemes (PDF, 159KB) |
April 2010 |
| IT 73 |
Tax Treatment Of Restricted Shares
Acquired By Directors And Employees (PDF, 237KB) |
April 2010 |
|
Tax Clearance Guidelines |
|
| RES 1 |
A guide to Irish income tax and capital gains
tax liability based on some commonly asked questions by –
- individuals going to work and/or live abroad; or
- individuals coming to work and/or live in the State.
|
July 2010 |
| |
Employer's Guide to PAYE |
February 2008 |
| |
Employer's Guide to operating PAYE and PRSI for certain benefits (BIK) |
March 2008 |
| |
Moving to Ireland Tax Guide |
January 2008 |
| CG 6 |
P35 - End of Year Returns |
December 2003 |
| CG 7 |
Direct Debit - PAYE/PRSI & VAT |
February 2002 |
| CG 9 |
Direct Debit - Preliminary IncomeTax |
February 2002 |
| CG 11A |
Tax Treatment of Employer Paid Medical Insurance Premiums (PDF, 34KB) |
June 2003 |
| CG 12 |
Special Savings Incentive Account (PDF, 193KB) |
April 2001 |
| CG 13 |
Mortgage Interest Relief (Tax Relief at
Source) |
July 2009 |
| |
Mortgage Interest Tax Relief at Source (TRS) - FAQs |
August 2009 |
| CG 14 |
Tax Relief for Investment in a Pension (PDF, 206KB) |
June 2006 |
| CG 16 |
Relevant Tax on a Share Option - Information Leaflet CG 16 (PDF, 27KB) |
July 2010 |
|
Artist Exemption - Information Booklet |
July 2008 |
| |
Taxation Issues for Milk Production Partnerships (PDF, 112KB) |
May 2006 |
| |
Pay and File for self-assessment taxpayers (PDF, 62KB) |
September 2005 |
| |
Code of Practice for Determining Employment or Self-Employment Status of Individuals (PDF, 183KB) |
June 2010 |
| |
Code of Practice for Revenue Auditors (PDF, 906KB)
See also Revenue Auditors -Code of Practice addendum No.1 (PDF, 266KB) |
September 2002 |
| |
A Guide to the new Approved Share Options Schemes introduced by Section 15, Finance Act, 2001 (PDF, 152KB) |
April 2001 |
| |
A Guide to Approved Savings Related Share Option Schemes (PDF, 159KB) |
July 2009 |
| |
Capital Allowances available for Nursing Homes (MS Word, 45KB)
Capital Allowances available for Nursing Homes (PDF, 21KB) |
|
| |
Capital Allowances in respect of Private Hospitals (PDF, 36.4KB) |
March 2003 |
| |
Capital Allowances in respect of Convalescent Homes (PDF, 26KB) |
March 2003 |
| |
Capital Allowances for Certain Sports Injuries Clinics (PDF, 30.8KB) |
March 2003 |
| |
A Guide to Living Over the Shop Scheme (PDF, 64KB) |
January 2003 |
| |
A Guide to the Town Renewal Scheme (PDF, 77KB) |
December 2002 |
| |
A Guide to Section 23 Relief - Rented Residential Relief in a Tax Incentive Area . (PDF, 403KB) |
June 2010 |
| |
A Guide to Residential Owner-Occupier Relief (PDF, 209KB)
A Guide to Residential Owner-Occupier Relief (MS Word, 228KB) |
January 2008 |
| |
The Countrywide Refurbishment Scheme (PDF, 96KB)
The Countrywide Refurbishment Scheme (MS Word, 82.5KB) |
May 2007 |
| CHY 1 |
Applying for Relief from Tax on the Income and Property of Charities (PDF, 117KB)
Applying for Relief from Tax on the Income and Property of Charities (MS Word, 128KB) |
April 2009 |
| CHY 2 |
Scheme of Tax Relief for Donations of Money or Designated Securities to “Eligible Charities” and other “Approved Bodies” Under Section 848a Taxes Consolidation Act 1997 (PDF, 283KB) |
May 2009 |
| DCHY 1 |
Non resident charities (resident in and operating in an EEA/EFTA State) seeking a determination (PDF, 213KB) |
June 2010 |
| |
Guidance Notes for Charities and Approved Bodies concerning what constitutes a relevant Donation under Section 848A, Taxes Consolidation Act 1997 (MS Word, 25KB) |
December 2006 |
| |
Standardised Memorandum and Articles of Association for a Company Limited by Guarantee and Seeking Tax Exemption as a Charity Under the Provisions of Section 207, Taxes Consolidation Act, 1997. (PDF, 91.8KB)
Standardised Memorandum and Articles of Association for a Company Limited by Guarantee and Seeking Tax Exemption as a Charity Under the Provisions of Section 207, Taxes Consolidation Act, 1997. (MS Word, 104KB) |
|
|
Sample Constitution for an Organisation (other than a Company) Seeking Tax Exemption as a Charity Under the Provisions of Section 207, Taxes Consolidation Act, 1997. (PDF, 99.5KB)
Sample Constitution for an Organisation (other than a Company) Seeking Tax Exemption as a Charity Under the Provisions of Section 207, Taxes Consolidation Act, 1997. (MS Word, 44KB) |
|
|
List of Bodies with Charitable Tax Exemption under the Tax Acts.
 alphabetical list of Bodies with Charitable Tax Exemption (MS Excel, 1.10MB)
alphabetical list of Bodies with Charitable Tax Exemption (PDF, 2.75MB)
numeric list of Bodies with Charitable Tax Exemption (MS Excel, 1.10MB)
numeric list of Bodies with Charitable Tax Exemption (PDF, 2.79MB) |
June 2010 |
|
Eligible Charities and Approved Bodies as listed under the terms of Section 848A Taxes Consolidation Act, 1997 |
June 2010 |
|
Tax Treatment of Stocklending/Sale and Repurchase (repo) Transactions (PDF, 22KB)
Tax Treatment of Stocklending/Sale and Repurchase (repo) Transactions (MS Word, 49KB) |
|
|
Protective Notifications Guide (PDF, 160KB) |
|
| GS 1 |
Relief From Income Tax and Corporation Tax for Certain Sporting Bodies (PDF, 41KB) |
May 2009 |
| |
Tax Relief for Donations to Certain Sports Bodies (PDF, 100KB) |
April 2009 |
|
List of Sports Bodies with a Tax Exemption under the Tax Acts.
alphabetical list of Sports Bodies with a Tax Exemption (MS Excel, 186KB)
alphabetical list of Sports Bodies with a Tax Exemption (PDF, 427KB)
numeric list of Sports Bodies with a Tax Exemption (MS Excel, 187KB)
numeric list of Sports Bodies with a Tax Exemption (PDF, 425KB) |
June 2010 |
| |
List of Distributing Offshore funds approved by the Revenue Commissioners in accordance with section 744 TCA 1997. |
|
