Income Tax - Information Leaflets

Income Tax - Information leaflets
Reference Title Latest Issue Date
IT 1 Tax Credits, Reliefs & Rates for 2016 and 2017 February 2017
IT 2 Taxation of Married Persons and Civil Partners January 2017
  pdfGuide to Completing 2016 Pay and File Tax Returns (PDF, 502KB) July 2016
IT 3 What to do about tax on the breakdown of a marriage, civil partnership or cohabiting relationship June 2014
IT 5 Medical Insurance Relief May 2016
IT 6 A Guide to claiming Health/Medical Expenses Relief January 2017
IT 7 Covenants to Individuals December 2011
IT 8 Income Tax Exemption & Marginal Relief July 2014
IT 9 One Parent Family Tax Credit January 2014
IT 10 A Guide to Self Assessment December 2016
IT 11 Employee's Guide to PAYE January 2017
IT 12 General Guide to Taxation for People with Disabilities February 2017
IT 13 Personal Injury Compensation Payments November 2011
IT 15 Startup Relief for Entrepreneurs (SURE) June 2016
IT 15A pdfGuidelines On Definitions Used In Relief for Investment in Corporate Trades - Employment and Investment Incentive and SEED Capital Schemes with effect from 25th November 2011 (PDF 259KB) May 2014
IT 16 IT16 - Third Party Returns (Automatic Return of Certain Information) May 2015
IT 18 Incapacitated Child Allowance March 2013
IT 20A PAYE/PRSI/USC on Benefits from Employments January 2016
IT 21 Lump Sum Payments on Redundancy/Retirement Revised July 2014
IT 22 Taxation of Illness and Occupational Injury Benefits April 2013
IT 24 Taxation of Jobseekers Benefit September 2016
IT 30 Relief for Expenditure on Approved Buildings and Gardens in the State October 2016
IT 31

Tax Relief for Tuition Fees in respect of Third Level Education

Tax Relief on fees paid for certain training courses in Foreign Language and Information Technology - IT 31A
January 2016

February 2016
IT 34 Foreign Earnings Deduction January 2016
IT 35 Blind Persons Allowances & Reliefs February 2017
IT 40 Tax Treatment of Widowed Persons or Surviving Civil Partners October 2014
IT 41 Bereavement - Tax Related Information August 2014
IT 45 Tax Credits and Reliefs for Over 65s February 2017
IT 46 Dependent Relative Tax Credit February 2017
IT 47 Employed Person Taking Care of an Incapacitated Individual February 2015
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 pdfDomestic Employer Scheme (PDF, 50KB) July 2008
IT 54 Employees' Subsistence Expenses

July 2015
  Domestic Subsistence Rates Archive March 2009
  docTax treatment of travel and subsistence expenses for temporary assignees from abroad working in the State (MS Word, 49KB) December 2006
IT 55 The Employment and Investment Incentive (EII) - Relief for Investment in Corporate Trades May 2016
Business Expansion Scheme (BES) / Seed Capital Scheme (SCS) Investors List February 2017
IT 56 Relief for Expenditure on Approved Objects on display in an Approved Building or Garden October 2016
Bodies and organisations that qualify for relief (schools, charities etc) April 2014
IT 57 Relief for Investment in Films

Please note that the scheme outlined in this leaflet is closed to new applications. For further information on the replacement scheme please see Film Relief under Corporation Tax
January 2015
IT 58 Revenue Job Assist - IT 58 - Information for Employees July 2013
IT 59 Revenue Job Assist - Employer Information July 2013
IT 62 pdfA Guide to Profit Sharing Schemes (PDF, 443KB) February 2017
IT 66 Home Carer Tax Credit January 2017
IT 67 First Job - A Guide for first time entrants to the PAYE Tax System January 2017
IT 69 e-Working and Tax December 2013
IT 70 A Revenue Guide to Rental Income March 2017
IT 71 Exemption from Income Tax in respect of certain payments made by employers to employees arising from claims made under Employment Law March 2016
IT 72 pdfTax treatment of shares acquired by employees and directors under Unapproved Share Option Schemes (PDF, 202KB) November 2016
IT 73 pdfTax Treatment Of Restricted Shares Acquired By Directors And Employees (PDF, 194KB) November 2016
IT 74 Single Person Child Carer Credit February 2017
HET 1 pdfPayment of Tax by Means of Donation of Heritage Items (Section 1003) (PDF, 97KB) January 2017
Living City Initiative January 2017
Tax Clearance Guidelines March 2017
RES 1 A guide to Irish income tax and capital gains tax liability based on some commonly asked questions by
  1. individuals going to work and/or live abroad; or
  2. 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/Returning to Ireland – A Revenue Guide February 2016
  pdfA Guide for Tax & Social Insurance - Employed or Self-employed (PDF, 371 KB) July 2009
  Mortgage Interest Tax Relief at Source (TRS) - FAQs October 2013
CG 16 pdfRelevant Tax on a Share Option - Information Leaflet CG 16 (PDF, 70KB) July 2012
Artist Exemption - Information Booklet February 2015
  pdfTaxation Issues for Registered Farm Partnerships (PDF, 266KB) December 2016
  pdfCode of Practice for Determining Employment or Self-Employment Status of Individuals (PDF, 183KB) June 2010
  Codes of Practice for Revenue Auditors March 2011
  pdfA Guide to the new Approved Share Options Schemes introduced by Section 15, Finance Act, 2001 (PDF, 152KB) April 2001
  pdfA Guide to Approved Savings Related Share Option Schemes (PDF, 159KB) July 2009
  pdfA Guide to Section 23 Relief - Rented Residential Relief in a Tax Incentive Area . (PDF, 403KB) June 2010
  pdfA Guide to Residential Owner-Occupier Relief (PDF, 177KB)

wordA Guide to Residential Owner-Occupier Relief (MS Word, 218KB)
January 2015
  pdfThe Countrywide Refurbishment Scheme (PDF, 96KB)

docThe Countrywide Refurbishment Scheme (MS Word, 82.5KB)
May 2007
CHY 1 pdfApplying for Relief from Tax on the Income and Property of Charities (PDF, 321KB)

docApplying for Relief from Tax on the Income and Property of Charities (MS Word, 172KB)
April 2015
CHY 3 pdfScheme 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, 325KB) ) April 2015 - This document applies to donations made on or after 1 January 2013 May 2015
DCHY 1 pdf Non resident charities (resident in and operating in an EEA/EFTA State) seeking a determination (PDF, 235KB) April 2015
  wordGuidance Notes for Charities and Approved Bodies concerning what constitutes a relevant Donation under Section 848A, Taxes Consolidation Act 1997 (MS Word, 28KB) July 2014
  The Standard Memorandum and Articles is being revised and will be available in due course. Revenue regret any inconvenience caused.  
  List of Bodies with Charitable Tax Exemption under the Tax Acts January 2017
  Resident Charities and Approved Bodies - Tax Relief on Donations March 2017
  Non Resident Charities and Approved Bodies - Tax Relief on Donations January 2017
pdfTax Treatment of Stocklending/Sale and Repurchase (repo) Transactions (PDF, 22KB)

docTax Treatment of Stocklending/Sale and Repurchase (repo) Transactions (MS Word, 49KB)
February 2014

pdfProtective Notifications Guide (PDF, 160KB) July 2008
GS 1 pdfRelief From Income Tax and Corporation Tax for Certain Sporting Bodies (PDF, 246KB) June 2015
  pdfTax Relief for Donations to Certain Sports Bodies (PDF, 375KB) September 2014
  List of Sports Bodies with a Tax Exemption under the Tax Acts March 2017
  excelList of Distributing Offshore funds approved by the Revenue Commissioners in accordance with section 744 TCA 1997 (PDF, 156KB) September 2012
  pdfGuide to completing Extracts from Accounts on Form 11/CT1 (PDF, 203KB) October 2013
  pdfTaxation of a Chargeable Excess where the Standard Fund Threshold is €2.3m (PDF, 225 KB) February 2014
  pdfStandard Fund Threshold regime and Personal Fund Thresholds - Guidance Note (PDF, 329KB) August 2014

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