Start your own Business Relief

How do you apply for the relief?

You do not require pre-approval for this scheme. Use Revenue's Online Service (ROS) to claim this relief through your annual Income Tax Return (Form 11).

The Start Your Own Business Relief is for IT only. It is not a relief from Universal Social Charge (USC) and Pay Related Social Insurance (PRSI). USC and PRSI are due on any profits that you earn in the new business.

Next: How do you calculate the relief?