Revenue Documents
Search Tax & Duty Manuals, Notes for Guidance, and Legislation from Revenue.ie
Section 268: Capital Allowances for Hotels & Holiday Accommodation
This manual outlines registration requirements and capital allowance qualification criteria for hotels and other holiday accommodation including guesthouses, hostels, camps, cottages, and caravan parks. It covers TCA section 268 and explains which types of accommodation qualify for industrial building allowances, including mandatory registration with Fáilte Ireland under the Tourist Traffic Acts. Relevant for hospitality business owners and tax consultants advising on property-based tourism ventures.
Industrial Buildings - Additional Provisions (TDM 09-01-11)
This manual provides supplementary guidance on industrial building capital allowances under Chapter 1 of Part 9 TCA 1997. While specific content is not extracted, it addresses additional aspects of industrial building allowance claims and administrative requirements.
Capital Allowances for Intangible Assets (TCA §291A)
This document explains the capital allowances scheme for intangible assets under section 291A TCA 1997, including eligibility criteria, accounting-based and fixed-rate allowance computation methods, and FAQs on treatment of goodwill, internally developed assets, and financial assets. It addresses documentation requirements and advance opinion procedures. Tax professionals use this guidance to advise businesses on capital allowances claims for intangible asset expenditure.
Section 23 Relief – Rented Residential Relief in Tax Incentive Areas
This document outlines the application and administration of Section 23 relief for rented residential properties in designated tax incentive areas, covering qualifying schemes, qualifying periods, and qualifying expenditure calculations. It addresses certificates of reasonable cost, VAT treatment, and grants impact on relief entitlement. Tax consultants use this guidance when advising property investors on tax relief claims for residential rental investments in targeted urban renewal areas.
Commercial Vehicles - Capital Allowances & Leasing (S.285)
This document clarifies that restrictions on capital allowances and leasing expenses apply only to private cars, not commercial vehicles adapted for goods or passenger transport. It addresses the distinction between private vehicles and commercial vehicles (including 4x4s and jeep-type vehicles) and their treatment under capital allowance rules. Essential for traders, farmers, and businesses determining vehicle asset eligibility.
Section 286: Capital Allowances for Taxis
This manual explains the accelerated wear and tear allowances available for taxi vehicles under TCA section 286, distinguishing them from standard plant and machinery allowances under section 284. Coverage includes eligibility requirements (taximeter-fitted vehicles, 75% business use threshold), treatment of taxi signs/plates, and apportionment rules. Essential for self-employed taxi operators and consultants calculating capital allowance deductions for taxi businesses.
Section 400: Company Reconstructions Without Change of Ownership
This manual details the conditions and computational adjustments required under TCA section 400 for company reconstructions that do not involve a change of ownership. It covers transfer of capital allowances, loss relief, balancing charges, and the role of third companies in reconstruction transactions. Applicable to corporate restructurings, liquidations, and mergers where ownership remains substantively unchanged.
Interest Payments & Distributions to Directors
This manual explains the tax treatment of interest payments and other forms of consideration paid to directors and participators of close companies, including when such payments are treated as distributions. Essential reading for close company management and tax planning.
TCA Section 15-01-26 - Income Tax, CGT & Corporation Tax
This document provides guidance on a specific provision within the Income Tax, Capital Gains Tax, or Corporation Tax framework under the Taxes Consolidation Act 1997. The document is relevant to tax consultants and professionals advising clients on their Irish tax obligations across these three main tax heads.
Section 480A: Tax Relief on Retirement for Sportspersons
This manual covers tax relief available to certain sportspersons on retirement under TCA section 480A, Part 30 Chapters 2 and 2A. It outlines eligibility criteria, conditions including permanent cessation and residence requirements, interaction with pension products (RACs and PRSAs), and treatment of excluded income. Designed for professional athletes, sports consultants, and pension advisors managing retirement income taxation.
TCA Section 15-01-41 - Income Tax, CGT & Corporation Tax
This document addresses guidance under section 15-01-41 of the tax manual relating to Income Tax, Capital Gains Tax, or Corporation Tax provisions. It serves as a reference for tax professionals navigating specific tax treatment scenarios under the Taxes Consolidation Act 1997.
TCA Section 15-01-46 - Income Tax, CGT & Corporation Tax
Guidance document covering section 15-01-46 relating to Income Tax, Capital Gains Tax, or Corporation Tax matters under the Taxes Consolidation Act 1997. Provides essential reference material for tax consultants addressing specific tax scenarios.
Domicile Levy - Part 18C TCA 1997
This document provides comprehensive guidance on the Domicile Levy, including application, levy amount calculation, payment timing, and definitions of 'relevant individual' and 'domicile'. It covers worldwide income thresholds (€200,000), Irish property valuations (€5m threshold), ARF treatment, and relief provisions. Essential for high-net-worth individuals with Irish property or domicile status.
Universal Social Charge (USC) - Sections 531AL-531AAF
This manual provides detailed guidance on the Universal Social Charge covering rates, application to employees and self-employed individuals, payment procedures, and special provisions including week 53 payments, high earner rates (above €100,000), and property relief surcharge. It addresses administration and the application of income tax provisions to USC. Essential for payroll professionals and self-employed taxpayers.
USC Regulations 2018 - PAYE Collection & Reporting
This document summarizes the Universal Social Charge Regulations 2018 (S.I. No. 510 of 2018) and amendments by USC Regulations 2023 (S.I. 700 of 2023), governing operational aspects of USC collection and reporting under PAYE. It covers employer obligations for deductions and remittance alongside Income Tax, PRSI, and LPT. Effective from 1 January 2019 for relevant emoluments paid on or after that date.
Section 532: Currency as a Chargeable Asset (CGT)
This manual explains how foreign currency (other than euro) is treated as a chargeable asset for capital gains tax purposes under TCA section 532. It covers currency held in specie (gold coins, cash) and as credit balances (bank deposits), chattels exemptions, and special considerations for non-resident entities. Critical for individuals and businesses with foreign currency holdings or international transactions.
Section 534: Disposal of Assets (CGT)
This manual defines 'disposal' under TCA section 534 for capital gains tax purposes, establishing that disposal encompasses any transfer of ownership through sale, gift, or other means. It clarifies acquisition and disposal occasions including creation and loss of assets, deemed disposals from compensation/insurance proceeds, and the concept of chargeable occasions. Foundational document for all CGT asset transactions.
Identifying Disposals - Capital Gains Tax (S.534)
This document explains how to identify and investigate disposals of chargeable assets for CGT purposes, including the ordinary natural meaning of 'disposal' (transfer of ownership via sale, gift, or otherwise). It covers deemed disposals, capital compensation, and asset transfers. Essential for tax professionals determining CGT liability on asset transactions.
Section 535: Capital Sums Derived from Assets (CGT)
This manual extends the definition of 'disposal' under TCA section 535 to include situations where capital sums are derived from an asset without the asset itself being transferred. It covers specific disposal occasions including compensation for damage, loss, destruction, forfeiture, and surrender of rights. Relevant for understanding deemed disposals and CGT triggers in casualty/insurance situations.
Section 536: Compensation & Insurance – CGT Exemptions
This manual outlines the conditions under TCA section 536 where receipt of compensation and insurance moneys are NOT treated as a disposal for CGT purposes. It covers scenarios where assets are not wholly lost/destroyed, reinvestment requirements, and partial utilization of compensation proceeds. Essential for taxpayers receiving insurance payouts or damages awards who may be able to defer or avoid CGT.
Mortgages & Charges Not Treated as Disposals (S.537)
Explains how transfers of assets as security (mortgages) and their redemption are not treated as disposals under TCA 1997 section 537. Covers creditor enforcement of security, nominee rules, and the treatment of consideration when assets are transferred subject to charges. Essential for advisors handling secured lending, property transactions, and collateral arrangements.
Losses & Negligible Value Assets (S.538)
Governs CGT treatment of assets that are destroyed, lost, or become negligible in value under TCA 1997 section 538. Addresses timing of negligible value claims, special rules for land/buildings, partnerships, dissolved companies, and compensation received. Relevant for advisors handling asset loss claims and abandoned investments.