Unit 6: Income Tax and VAT

Learning intentions

At the end of this unit, I will be able to:

  1. Explain Income Tax related to Schedule D business income.
  2. Differentiate between PAYE income and non-PAYE income.
  3. Describe the criteria used to register for Income Tax.
  4. Outline the responsibilities of a chargeable person.
  5. Describe the features of Value Added Tax (VAT).
  6. Describe the different VAT rates imposed in Ireland.
  7. Explain how a person/business registers for VAT and how VAT payments are made.


Module resources are available individually in the links below or combined in a zipped file from the blue download button.