Revenue information leaflets on Income Tax
| Reference |
Title |
Latest Issue Date |
| IT 1 |
Tax Credits, Reliefs & Rates for 2011 and 2012 |
December 2011 |
| IT 2 |
Taxation of Married Persons and Civil Partners |
July 2011 |
| |
 Guide to Completing 2010 Pay and File Tax Returns (PDF, 603KB) |
June 2011 |
| IT 3 |
What to do about tax on the breakdown of a marriage, civil partnership or cohabiting relationship |
January 2012 |
| IT 5 |
Medical Insurance
Relief |
July 2011 |
| IT 6 |
A Guide to claiming Health/Medical Expenses Relief |
May 2011 |
| IT 7 |
Covenants to Individuals |
December 2011 |
| IT 8 |
Income Tax Exemption & Marginal Relief for 2011 |
November 2011 |
| IT 9 |
One Parent Family Tax Credit |
May 2010 |
| IT 10 |
A Guide to Self Assessment |
September 2011 |
| IT 11 |
Employee's Guide to PAYE |
February 2006 |
| IT 12 |
People with Disabilities & Income Tax |
May 2004 |
| IT 13 |
Personal Injury Compensation Payments |
November 2011 |
| 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 |
| New IT 15 (SCS) |
Seed Capital Scheme - New IT 15 (SCS) Leaflet with effect from 25th November 2011 |
November 2011 |
| IT 15 |
Seed Capital Scheme - IT 15 (SCS) Leaflet with effect from 1st January 2007 until 24th November 2011 |
November 2011 |
| 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 15A |
Guidelines on Definitions used in the Employment and Investment Incentive (E11) and Seed Capital Scheme with effect from 25th November 2011 (PDF 204KB) |
November 2011 |
| IT 16 |
IT16 - Third Party Returns (Automatic Return of Certain Information) |
August 2011 |
| IT 18 |
Incapacitated Child Allowance |
October 2011 |
| IT 20A |
Taxation (PAYE/PRSI) of Benefits from Employments from 1st January 2004 |
January 2004 |
| IT 21 |
Lump Sum Payments on Redundancy / Retirement |
Revised November 2011 |
| IT 22 |
Taxation of Illness and Short-term Occupational Injury Benefits |
January 2007 |
| 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 |
July 2011 |
| 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
|
September 2011 |
| 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 2011
September 2008 |
| IT 35 |
Blind Persons Allowances & Reliefs |
December 2011 |
| IT 40 |
Tax Treatment of Widowed Persons |
September 2005 |
| IT 41 |
Bereavement – Tax Related Information |
December 2011 |
| IT 45 |
Tax Credits and Reliefs for Over 65s |
November 2011 |
| IT 46 |
Dependent Relative Tax Credit |
November 2011 |
| IT 47 |
Employed Person Taking Care of an Incapacitated Individual |
September 2011 |
| 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 |
| New IT 55 (E11) |
Employment and Investment Incentive - New IT 55 (EII) Leaflet with effect from 25th November 2011 |
November 2011 |
| IT 55 |
Business Expansion Scheme - IT 55 (BES) Leaflet - with effect from 1st January 2007 until 31 December 2011 |
November 2011 |
| 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 |
August 2011 |
|
Bodies and organisations that qualify for relief (schools, charities etc) |
|
| IT 57 |
Relief for Investment in Films |
May 2011 |
|
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 |
September 2011 |
| IT 59 |
Revenue Job Assist - Information for Employers |
December 2011 |
| 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 Tax Credit |
November 2011 |
| 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 |
September 2011 |
| 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 |
| |
A Guide for Tax & Social Insurance - Employed or Self-employed (PDF, 371 KB) |
July 2009 |
| 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 |
| |
Mortgage Interest Tax Relief at Source (TRS) - FAQs |
December 2011 |
| CG 16 |
Relevant Tax on a Share Option - Information Leaflet CG 16 (PDF, 65KB) |
April 2011 |
|
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 |
March 2011 |
| |
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, 1.64MB)
alphabetical list of Bodies with Charitable Tax Exemption (PDF, 2.40MB)
numeric list of Bodies with Charitable Tax Exemption (MS Excel, 1.64MB)
numeric list of Bodies with Charitable Tax Exemption (PDF, 2.44MB) |
January 2012 |
|
Eligible Charities and Approved Bodies as listed under the terms of Section 848A Taxes Consolidation Act, 1997 |
January 2012 |
|
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, 75KB) |
October 2011 |
|
List of Sports Bodies with a Tax Exemption under the Tax Acts.
Alphabetical
list of Sports Bodies with a Tax Exemption (MS Excel, 293KB)
Alphabetical
list of Sports Bodies with a Tax Exemption (PDF, 458KB)
Numeric
list of Sports Bodies with a Tax Exemption (MS Excel, 293KB)
Numeric
list of Sports Bodies with a Tax Exemption (PDF, 459KB) |
January 2012 |
| |
List of Distributing Offshore funds approved by the Revenue Commissioners in accordance with section 744 TCA 1997. |
|
