Taxation Summary, Finance Act 2014
- Charts
- Income Tax
- 1 Allowances
- 2 Credits
- 3 Rates
- 4 Exemption Limits
- 5 PRSI Rates
- 6 Universal Social Charge
- 7 Mortgage Interest Relief
- 8 Specified Amounts for the Restrictions of Capital Allowances and Leasing Charges for Passenger Motor Vehicles
- 9 Civil Service Motor Travel Rates
- 10 Civil Service Subsistence Rates
- 11 Interest on Overdue/Overpaid Tax
- 12 Average Rates of Exchange
- 13 Specified Amounts (Preliminary Tax)
- 14 Preferential Loans (Specified Interest Rates)
- 15 Retention Tax on Payments for Professional Services
- 16 Tax and Interest as Preferential Debt
- 17 Time Limits
- Corporation Tax
- 18 Rates — General
- 19 Rates — Property Dealing & Development
- 20 Preliminary Tax
- 21 Payment Dates and Form CT1 Filing Dates
- 22 Time Limits
- Capital Gains Tax
- 23 Indexation Factors
- 24 Rates
- Capital Acquisitions Tax
- 25 Rates
- 26 Class Thresholds
- Stamp Duties
- 27 Rates
- Value-Added Tax
- 28 Fourth Schedule Services (Repealed with effect from 1 January 2010)
- 29 Exempted Activities
- 30 Zero Rate
- 31 Services provided to non-business customers outside the EU - not chargeable to Irish VAT
- 32 9% Rate
- 33 13.5% Rate
- 34 23% Rate
- 35 Thresholds
- 36 Multiplier
- Capital Allowances
- 37 Capital Allowances
- Property Incentive Schemes
- 38 Urban Renewal Area Allowances - 1986 Scheme
- 39 Designated Area/Street from 1/8/1994
- 40 1998 Urban & Rural Renewal Schemes
- 41 2000 Town Renewal Scheme
- 42 Summary of Terminating Property Investment Schemes and Incentives
- Tax Geared Penalties
- 43 Tax Geared Penalties
- Social Welfare Pensions and Allowances
- 44 Social Welfare Pensions and Allowances
- Historic Rates
- 45 Income Levy
- 46 Historic Income Tax Rates 1980/81 – 1989/90
- 47 Historic CGT Rates from 1980/81
- 48 Historic Corporation Tax Rates 1977–1995
- 49 Historic PRSI Rates for Self-Employed 1987/88–2012
- 50 Historic Levy Rates (Self-Employed) 1987/88–2010
- 51 Historic VAT Rates
- 52 Historic VAT Thresholds
- 53 Historic Specified Amounts for the Restriction of Capital Allowances and Expenses for Passenger Motor Vehicles
- 54 Historic Tax Credits on Dividends – Republic of Ireland
- 55 Historic Tax Credits on Dividends – UK
- 56 Historic Capital Acquisitions Tax Rates
- 57 Historic Capital Acquisitions Tax Class Thresholds
- 58 Historic Capital Acquisitions Tax Reliefs
- 59 Probate Tax Exemption Thresholds
- 60 Residential Property Tax Limits and Value Threshold for Certificate of Clearance
- 61 Historic Rates of Stamp Duty on Residential Property
- Chapter 1 Income Tax
- 1.1 Administration of Tax System
- 1.2 The Unified System of Personal Taxation
- 1.3 Personal Tax Credits and Reliefs
- 1.4 General and Age Exemptions
- 1.5 Interest Payable
- 1.6 Schedule C
- 1.7 Schedule D – Cases I and II
- 1.8 Schedule D – Case III
- 1.9 Schedule D – Case IV
- 1.10 Deposit Interest Retention Tax (DIRT)
- 1.11 Special Investment Products
- 1.12 Schedule D – Case V
- 1.13 Property Tax Incentive Schemes – Overview
- 1.14 Urban Renewal – 1998 Scheme
- 1.15 Rural Renewal – 1998 Scheme
- 1.16 Town Renewal – 2000 Scheme
- 1.17 Living Over the Shop Scheme
- 1.18 Schedule E
- 1.19 Deeds of Covenant
- 1.20 Capital Allowances
- 1.21 Farming Taxation
- 1.22 Relevant Contracts Tax (RCT)
- 1.23 Exemptions
- 1.24 Employment and Investment Incentive Scheme (EII)
- 1.25 Seed Capital Investment Scheme
- 1.26 Investment in Films
- 1.27 Limitation on Amount of Certain Reliefs Used by High-Income Individuals
- 1.28 Residence of Individuals
- 1.29 Securitisation of Assets
- 1.30 Trusts and Settlements
- 1.31 Income Levy
- 1.32 Universal Social Charge (USC)
- 1.33 Royalties – Withholding Tax
- Chapter 2 Corporation Tax
- 2.1 Administration and Fundamental Concepts
- 2.2 Manufacturing Companies – Reduced Rate of 10% (now abolished – valid up to 31 December 2010 in certain circumstances)
- 2.3 Research and Development
- 2.4 Group Relief
- 2.5 Mining Taxation
- 2.6 Close Companies
- 2.7 Schedule F and Company Distributions
- 2.8 Dividend Withholding Tax
- 2.9 Foreign Aspects
- 2.10 General Exemptions
- 2.11 Special Employment-Related Receipts and Payments
- 2.12 Renewable Energy Generation
- 2.13 Accelerated Capital Allowances for Energy-Efficient Equipment
- 2.14 Emissions Allowances
- 2.15 Taxation of Islamic Finance Transactions
- 2.16 Real Estate Investment Trusts (“REITS”)
- 2.17 Transfer Pricing