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Part 7 Income Tax and Corporation Tax Exemptions (ss. 187-236)

Comparing proposed amendment...
Chapter 1 Income tax (ss. 187-216F)
Ceased
187. Exemption from income tax and associated marginal relief.
In force
188. Age exemption and associated marginal relief.
In force
189. Payments in respect of personal injuries.
In force
189A. Special trusts for permanently incapacitated individuals.
In force
189B. Exemption in respect of periodic payments for personal injuries.
In force
190. Certain payments made by the Haemophilia HIV Trust.
In force
191. Taxation treatment of Hepatitis C compensation payments.
In force
192. Payments in respect of thalidomide children.
In force
192A. Exemption in respect of certain payments under employment law.
Deleted
192B. Foster care payments etc.
In force
192BA. Exemption of certain payments made or authorised by Child and Family Agency.
In force
192C. Exemption in respect of payments of State support.
In force
192D. Exemption in respect of fuel grant.
In force
192E. Exemption in respect of water conservation grant.
In force
192F. Exemption in respect of certain education-related payments.
In force
192G. Exemption in respect of training allowance payments.
In force
192H. Exemption in respect of Mobility Allowance.
In force
192I. Exemption in respect of Pandemic Placement Grant.
In force
192J. Exemption in respect of electricity costs emergency benefit payment.
In force
192JA. Exemption in respect of payments under Electricity Costs Emergency Benefit Scheme II.
In force
192JB. Exemption in respect of electricity costs emergency benefit payment and submeter support scheme payment.
In force
192K. Exemption in respect of Pandemic Special Recognition Payment.
In force
192L. Exemption in respect of incorrect birth registration payment.
In force
192M. Exemption in respect of payments under Covid-19 Death in Service Ex-Gratia Scheme for Health Care Workers.
In force
192N. Exemption of payments in relation to Ex-Gratia Scheme for Community Employment Scheme Supervisors and Assistant Supervisors.
In force
192O. Exemption in respect of Clinical Placement Allowance.
In force
192P. Exemption in respect of allowance for maternity-related administrative support.
In force
193. Income from scholarships.
In force
194. Child benefit.
In force
194A. Early childcare supplement.
In force
194AA. Exemption of certain childcare support payments.
In force
194B. Back to work family dividend.
In force
195. Exemption of certain earnings of writers, composers and artists.
In force
195A. Exemption in respect of certain expense payments.
In force
195B. Exemption in respect of certain expense payments for relevant directors.
In force
195C. Exemption in respect of certain expenses of State Examinations Commission examiners.
In force
195D. Exemption in respect of certain expense payments for resident relevant directors.
In force
196. Expenses of members of judiciary.
In force
196A. State employees: foreign service allowances.
In force
196B. Employees of certain agencies: foreign service allowances.
In force
197. Bonus or interest paid under instalment savings schemes.
In force
198. Certain interest not to be chargeable.
In force
199. Interest on certain securities.
In force
200. Certain foreign pensions.
In force
200A. Lump sums from foreign pension arrangements.
In force
201. Exemptions and reliefs in respect of tax under section 123.
In force
202. Relief for agreed pay restructuring.
In force
203. Payments in respect of redundancy.
In force
204. Military and other pensions, gratuities and allowances.
In force
204A. Exemption in respect of annual allowance for reserve members of the Garda Síochána.
In force
204B. Exemption in respect of compensation for certain living donors.
In force
205. Veterans of War of Independence.
In force
205A. Magdalen Laundry Payments.
Not yet in force
205B. Payments under Mother and Baby Institutions Payment Scheme Act 2023.
In force
206. Income from investments under Social Welfare (Consolidation) Act, 1993.
In force
207. Rents of properties belonging to hospitals and other charities.
In force
207A. Charities Regulatory Authority and Common Investment Fund.
In force
208. Lands owned and occupied, and trades carried on by, charities.
In force
208A. Provisions relating to charities and donations to approved bodies.
In force
208B. Charities - miscellaneous.
In force
209. Bodies for the promotion of Universal Declaration of Human Rights and the implementation of European Convention for the Protection of Human Rights and Fundamental Freedoms.
In force
210. The Great Book of Ireland Trust.
In force
211. Friendly societies.
Repealed
212. Credit unions.
In force
213. Trade unions.
In force
214. Local authorities, etc.
In force
215. Certain profits of agricultural societies.
In force
216. Profits from lotteries.
In force
216A. Rent-a-room relief.
In force
216B. Payments under Scéim na bhFoghlaimeoirí Gaeilge.
In force
216C. Childcare services relief.
In force
216D. Certain profits of micro-generation of electricity.
In force
216E. Payments under Part 2 of the Civil Law (Miscellaneous Provisions) Act 2022.
In force
216F. Exemption of certain profits arising from production, maintenance and repair of certain musical instruments.
Chapter 2 Corporation tax (ss. 217-222)
In force
217. Certain income of Nítrigin Éireann Teoranta.
In force
218. Certain income of Housing Finance Agency plc.
In force
218A. Certain income of Motor Insurers' Bureau of Ireland.
In force
219. Income of body designated under Irish Takeover Panel Act, 1997.
In force
219A. Income of credit unions.
In force
219B. Income of Investor Compensation Company Ltd.
In force
220. Profits of certain bodies corporate.
In force
221. Certain payments to National Co-operative Farm Relief Services Ltd and certain payments made to its members.
In force
222. Certain dividends from a non-resident subsidiary.
Chapter 3 Income tax and corporation tax (ss. 223-236)
In force
223. Small enterprise grants.
In force
224. Grants to medium and large industrial undertakings.
In force
225. Employment grants.
In force
226. Certain employment grants and recruitment subsidies.
In force
227. Certain income arising to specified non-commercial state-sponsored bodies.
In force
228. Income arising to designated bodies under the Securitisation (Proceeds of Certain Mortgages) Act, 1995.
In force
229. Harbour authorities and port companies.
In force
229A. Shannon Commercial Enterprises Ltd.
In force
230. National Treasury Management Agency.
Repealed
230A. National Pensions Reserve Fund Commission.
In force
230AA. NAMA profits exempt from corporation tax.
Repealed
230AB. National Development Finance Agency.
In force
230AC. Tax exemptions.
In force
231. Profits or gains from stallion fees.
In force
232. Profits from occupation of certain woodlands.
In force
233. Stud greyhound service fees.
Ceased
234. Certain income derived from patent royalties.
In force
235. Bodies established for promotion of athletic or amateur games or sports.
Ceased
236. Loan of certain art objects.