| Tagairt |
Teideal |
Dáta Eisiúna is Déanaí |
| IT 1 |
Creidmheasanna, Faoisimh
agus Rátaí Cánach i gcomhair na mBlianta Cánach 2011 agus 2012 |
Aibreán 2012 |
| IT 2 |
Treoir um chánachas do Lánúin Phósta agus Páirtnéirí Sibhialta |
Iúil 2011 |
| |
Guide to Completing 2010 Pay and File Tax Returns (PDF, 603KB) |
Meitheamh 2011 |
| IT 3 |
Cad atá le déanamh faoi chúrsaí cánach má chliseann pósadh, páirtnéireacht shibhialta nó caidreamh lánúine atá ag maireachtáil i bhfochair a chéile |
Eanáir 2012 |
| IT 5 |
Faoiseamh
Árachas Leighis |
Iúil 2011 |
| IT 6 |
Treoir Maidir le Faoiseamh a Éileamh ó Chostais Sláinte / Liachta |
Bealtaine 2011 |
| IT 7 |
Cúnaint do
Dhaoine Aonair |
Nollaig 2011 |
| IT 8 |
IT 8: Díolúine ó Cháin Ioncaim & Faoiseamh Imeallach do 2011 |
Samhain 2011 |
| IT 9 |
Creidmheas Cánach do Theaghlach Aontuismitheora |
Bealtaine 2012 |
| IT 10 |
Treoir maidir le Féinmheasúnú |
Méan Fómhair 2011 |
| IT 11 |
Employee's Guide to PAYE |
Feabhra 2010 |
| IT 12 |
Daoine faoi Mhíchumas & Cáin Ioncaim |
Bealtaine 2004 |
| IT 13 |
Íocaíochtaí Cúitimh Díobhála Pearsanta |
Samhain 2011 |
| IT 14 |
Tax Relief for Investment in a Pension and Approved Retirement Fund Options |
Bealtaine 2008 |
| IT 14A |
Cuntas Coigiltis Scoir Pearsanta (CCSP) |
Bealtaine 2008 |
| New IT 15 (SCS) |
Seed Capital Scheme - New IT 15 (SCS) Leaflet with effect from 25th November 2011 |
Samhain 2011 |
| IT 15 |
Seed Capital Scheme - IT 15 (SCS) Leaflet with effect from 1st January 2007 until 31st December 2011 |
Samhain 2011 |
| IT 15A |
Guidelines on Definitions used in the Employment and Investment Incentive (E11) and Seed Capital Scheme w.e.f 25th November 2011 |
Samhain 2011 |
| IT 16 |
Tuairisceáin Tríú Páirtí - Tuairisceán Uathoibríoch maidir le Faisnéis Áirithe |
Lúnasa 2011 |
| IT 18 |
Creidmheas Cánach do Leanbh Éagumasaithe |
Deireadh Fómhair 2011 |
| IT 20A |
Taxation (PAYE/PRSI) of Benefits from Employments from 1 Eanáir 2004 |
Eanáir 2004 |
| IT 21 |
Íocaíochtaí Cnapshuime /Iomarcaíocht nó Scor |
Athbhreithnithe Samhain 2011 |
| IT 22 |
Taxation of Illness and Short-term Occupational Injury Benefits |
Eanáir 2007 |
| IT 24 |
Taxation of Jobseekers Benefit |
Eanáir 2007 |
| IT 26 |
Urban Renewal Relief
|
Márta 1996 |
| IT 26A |
Integrated Area Urban Renewal Scheme (PDF, 40KB) |
Méan Fómhair 2001 |
| IT 27 |
Faoiseamh Cánach
ar Táillí Seirbhíse |
Iúil 2011 |
| IT 29 |
Tax Reliefs for Renewal and Improvement of Certain Resort Areas |
Feabhra 1996 |
| IT 30 |
Faoiseamh do Chaiteachas ar Fhoirgnimh agus ar Ghairdíní Faofa sa Stát |
Meán Fómhair 2011 |
| HET 1 |
Relief for Donations of Heritage Items (PDF, 46KB) |
Bealtaine 2012 |
IT 31
IT31A |
Faoiseamh Cánach ar Tháillí Teagaisc i leith oideachais Tríú Leibhéal
Faoiseamh Cánach ar tháillí i leith cúrsaí traenála áirithe - i dteangacha iasachta agus i dteicneolaíocht faisnéise |
Lúnasa 2011
Mean Fómhair 2008 |
| IT 35 |
Creidmheasanna
& Faoisimh Chánach na nDall |
Nollaig 2011 |
| IT 40 |
Tax Treatment of Widowed Persons |
Méan Fómhair 2005 |
| IT 41 |
Méala – Faisnéis a bhaineann le cáin |
Nollaig 2011 |
| IT 45 |
Creidmheasanna Cánach agus Faoisimh do Dhaoine os cionn 65 |
Aibreán 2012 |
| IT 46 |
Creidmheas Cánach do Ghaol Cleithiúnach |
Samhain 2011 |
| IT 47 |
Duine Fostaithe a Thugann Aire do Dhuine Éagumasaithe |
Mean Fómhair 2011 |
| IT 48 |
Ag Bunú Gnó Eolaí Cánach (PDF, 869KB) |
Meitheamh 2007 |
| IT 51 |
IT51 - Costais Ghluaisteánaíochta/Rothair
Motor Travel Rates Archive |
Márta 2009
Márta 2009 |
| IT 52 |
Taxation Treatment of Finance Leases |
Athbhreithnithe Lúnasa 2004 |
| IT 53 |
Domestic Employer Scheme (PDF, 50KB) |
Iúil 2008 |
| IT 54 |
IT54 - Costais chothaithe Fostaithe
Domestic Subsistence Rates Archive |
Márta 2009
Márta 2009 |
| |
Tax treatment of travel and subsistence expenses for temporary assignees from abroad working in the State (MSWord, 49) |
Nollaig 2006 |
| New IT 55 (E11) |
Employment and Investment Incentive - New IT 55 (EII) Leaflet with effect from 25th November 2011 (PDF, 293KB) |
Samhain 2011 |
| IT 55 |
Business Expansion Scheme - IT 55 (BES) Leaflet - valid with effect from 1st January 2007 until 24th November 2011 |
Samhain 2011 |
|
Business Expansion Scheme (BES) / Seed Capital Scheme (SCS) Investors List |
|
| IT 56 |
IT 56 Faoiseamh ar Chaiteachas ar Réada Faofa ar taispeáint i bhFoirgneamh nó i nGairdín faofa |
Lunasa 2011 |
|
Bodies and organisations that qualify for relief (schools, charities etc) |
|
| IT 57 |
Faoiseamh maidir le Infheistíocht i Scannáin |
Bealtaine 2011 |
|
Guidance Note for Film Producers and Promoters on The certification of qualifying films Under "Section 481" - Tax relief incentive For investment in film (MS Word, 206KB) |
Márta 2009 |
|
Guidance Note for Film Producers and Promoters on Post Certification requirements For Qualifying Companies Under "Section 481" - Tax relief incentive For investment in film (MS Word, 133KB) |
Deireadh Fómhair 2005 |
| IT 58 |
Postchúnamh
Ioncaim - Faisnéis don Fhostaí |
Mean Fómhair 2011 |
| IT 59 |
Cúnamh Poist na gCoimisinéirí Ioncaim - Faisnéis don Fhostóir |
Samhain 2011 |
| IT 62 |
A Guide to Profit Sharing Schemes (PDF, 396KB) |
Iúil 2010 |
| IT 65 |
Rural Renewal Scheme (PDF, 892KB) |
Lúnasa 1999 |
| IT 66 |
Creidmheas Cánach Cúramóir Baile |
Aibreán 2012 |
| IT 67 |
First Job - A Guide for First Time Entrants to the PAYE Tax System (PDF, 368KB) |
Feabhra 2005 |
| IT 69 |
Ríomhoibrithe
agus Cánach |
Aibreáin 2004 |
| IT 70 |
Treoir ar Ioncam ó Chíos |
Mean Fómhair 2011 |
| IT 71 |
Díolúine ó Cháin Ioncaim i leith íocaíochtaí áirithe arna ndéanamh ag fostóirí le fostaithe de bhun éileamh arna ndéanamh faoi Dhlí na Fostaíochta
|
Lúnasa 2004 |
| IT 72 |
Conas a dhéileáiltear le cáin maidir le scaireanna a fuair fostaithe agus stiúrthóirí faoi Scéimeanna Scair-Roghanna Neamhcheadaithe (PDF, 552KB) |
Aibreán 2010 |
| IT 73 |
Conas a Dhéileáiltear le Scaireanna Srianta a Fhaigheann Stiúrthóirí agus Fostaithe (PDF, 238KB) |
Aibreán 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.
|
Iúil 2010 |
| |
Eolaí d'Fhostóirí ar ÍMAT |
Feabhra 2008 |
| |
Employer's Guide to operating PAYE and PRSI for certain benefits (BIK) |
Márta 2008 |
| |
Moving to Ireland Tax Guide |
Eanáir 2008 |
| |
A Guide for Tax & Social Insurance - Employed or Self-employed (PDF, 371 KB) |
Iúil 2009 |
| CG 7 |
Dochar Díreach ÍMAT/ÁSPC & CBL |
Eanáir 2011 |
| CG 9 |
Dochar Díreach - Réamhcháin Ioncaim |
Eanáir 2011 |
| CG 11A |
Tax Treatment of Employer Paid Medical Insurance Premiums (PDF, 34KB) |
Meitheamh 2003 |
| |
Faoiseamh Cánach Ús Morgáiste ag an bhFoinse (TRS) - Ceisteanna Coitianta |
Nollaig 2011 |
| CG 16 |
Relevant Tax on a Share
Option - Information Leaflet CG 16 (PDF, 65KB) |
Aibreán 2011 |
|
Díolúine Ealaíontóra -
Leabhrán Faisnéise |
Iúil 2008 |
| |
Taxation Issues for Milk Production Partnerships (PDF, 112KB) |
Bealtaine 2006 |
| |
Pay and File for self-assessment taxpayers (PDF, 62KB) |
Méan Fómhair 2005 |
| |
Cód Cleachtais maidir
le Stádas Fostaithe nó Féinfhostaithe Duine a Mheas (PDF, 133KB) |
Meitheamh 2010 |
| |
Cód Cleachtais maidir le hIniúchadh Cánach |
Márta 2011 |
| |
A Guide to the new Approved Share Options Schemes introduced by Section 15, Finance Act, 2001 (PDF, 152KB) |
Aibreán 2001 |
| |
A Guide to Approved Savings Related Share Option Schemes (PDF, 159KB) |
Iúil 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, 36KB) |
Márta 2003 |
| |
Capital Allowances in respect of Convalescent Homes (PDF, 26KB) |
Márta 2003 |
| |
Capital Allowances for Certain Sports Injuries Clinics (PDF, 31KB) |
Márta 2003 |
| |
A Guide to Living Over the Shop Scheme (PDF, 64KB) |
Eanáir 2003 |
| |
A Guide to the Town Renewal Scheme (PDF, 77KB) |
Nollaig 2002 |
| |
A Guide to Section 23 Relief - Rented Residential Relief in a Tax Incentive Area. Download in PDF format (PDF, 403KB) |
Meitheamh 2010 |
| |
A Guide to Residential Owner-Occupier Relief (PDF, 209KB)
A Guide to Residential Owner-Occupier Relief (MS Word, 228KB) |
Eanáir 2008 |
| |
The Countrywide Refurbishment Scheme (PDF, 96KB)
The Countrywide Refurbishment Scheme (MS Word, 83KB) |
Bealtaine 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) |
Aibreán 2009 |
| CHY 2 |
Scéim um Fhaoiseamh Cánach AR Thabharthas Airgid no Urrús Sainithe
do "Carthanais Iincháilithe" agus "Comhlachtaí Ceadaithe" eile
faoi act 848A den Acht Comhdhlúite Cánacha 1997 (PDF, 283KB) |
Bealtaine 2009 |
| DCHY 1 |
Non resident charities (resident in and operating in an EEA/EFTA State) seeking a determination (PDF, 213KB) |
Meitheamh 2010 |
|
Guidance Notes for Charities and Approved Bodies concerning what constitutes a relevant Donation under Section 848A, Taxes Consolidation Act 1997 (MS Word, 25KB) |
Nollaig 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, 92KB)
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, 100KB)
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) |
|
|
Liosta Comhlachtaí a bhfuil Díolúine ó Cháin acu i leith Carthanachta faoi na hAchtanna Cánach.
alphabetical list of Bodies with Charitable Tax Exemption (MS Excel, 1.15MB)
alphabetical list of Bodies with Charitable Tax Exemption (PDF, 2.40MB)
numeric list of Bodies with Charitable Tax Exemption (MS Excel, 1.15MB)
numeric list of Bodies with Charitable Tax Exemption (PDF, 2.40MB) |
Bealtaine 2012 |
|
Eligible Charities and Approved Bodies as listed under the terms of Section 848A Taxes Consolidation Act, 1997 |
Bealtaine 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, 167 KB) |
|
| GS 1 |
Relief From Income Tax and Corporation Tax for Certain Sporting Bodies (PDF, 41KB) |
Bealtaine 2009 |
| |
Tax Relief for Donations to Certain Sports Bodies (PDF, 75KB) |
Deireadh Fómhair 2011 |
|
Liosta Comhlachtaí Spóirt a bhfuil Díolúine ó Cháin acu faoi na hAchtanna Cánach.
Alphabetical list of Sports Bodies with a Tax Exemption (MS Excel, 189KB)
Alphabetical list of Sports Bodies with a Tax Exemption (PDF, 473KB)
Numeric list of Sports Bodies with a Tax Exemption (MS Excel, 204KB)
Numeric list of Sports Bodies with a Tax Exemption (PDF, 490KB) |
Bealtaine 2012 |
| |
List of Distributing Offshore funds approved by the Revenue Commissioners in accordance with section 744 TCA 1997. |
|