1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 15 Personal Allowances and Reliefs and Certain Other Income Tax and Corporation Tax Reliefs (ss. 458-487)
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Part 15 Personal Allowances and Reliefs and Certain Other Income Tax and Corporation Tax Reliefs (ss. 458-487)

Comparing proposed amendment...
Chapter 1 Personal allowances and reliefs (ss. 458-480C)
In force
 458. Deductions allowed in ascertaining taxable income and provisions relating to reductions in tax.
In force
 459. General provisions relating to allowances, deductions and reliefs.
In force
 460. Rate of tax at which repayments are to be made.
In force
 461. Basic personal tax credit.
In force
 461A. Additional standard rated allowance for certain widowed persons.
In force
 462. One-parent family tax credit.
Deleted
 462A. Additional allowance for widowed parents and other single parents.
In force
 462B. Single person child carer credit.
In force
 463. Widowed parent tax credit.
In force
 464. Age tax credit.
In force
 465. Incapacitated child tax credit.
In force
 466. Dependent relative tax credit.
In force
 466A. Home carer tax credit.
In force
 467. Employed person taking care of incapacitated individual.
In force
 468. Blind person's tax credit.
In force
 469. Relief for health expenses.
In force
 470. Relief for insurance against expenses of illness.
Ceased
 470A. Relief for premiums under qualifying long-term care policies.
In force
 470B. Age-related relief for health insurance premiums.
In force
 471. Relief for contributions to permanent health benefit schemes.
In force
 472. Employee allowance.
Ceased
 472A. Relief for the long-term unemployed.
In force
 472AA. Relief for long-term unemployed starting a business.
In force
 472AB. Earned income tax credit.
In force
 472B. Seafarer allowance, etc.
In force
 472BA. Fisher tax credit.
In force
 472BB. Sea-going naval personnel credit.
Ceased
 472C. Relief for trade union subscriptions.
In force
 472D. Relief for key employees engaged in research and development activities.
In force
 473. Allowance for rent paid by certain tenants.
In force
 473A. Relief for fees paid for third level education, etc.
In force
 473B. Rent tax credit.
In force
 473C. Mortgage interest tax relief.
Repealed
 474. Relief for fees paid to private colleges for full-time third level education.
Repealed
 474A. Relief for fees paid to publicly funded colleges in the European Union for full-time third level education.
Repealed
 475. Relief for fees paid for part-time third level education.
Repealed
 475A. Relief for postgraduate fees.
In force
 476. Relief for fees paid for training courses.
In force
 477. Relief for service charges.
Repealed
 477A. Relief for energy efficient works.
In force
 477B. Home renovation incentive.
In force
 477C. Help to Buy.
In force
 478. Relief for payments made by certain persons in respect of alarm systems.
In force
 478A. Stay and spend tax credit.
In force
 479. Relief for new shares purchased on issue by employees.
In force
 480. Relief for certain sums chargeable under Schedule E.
In force
 480A. Relief on retirement for certain income of certain sportspersons.
In force
 480B. Relief arising in special circumstances.
In force
 480C. Residential premises rental income relief
Chapter 2 Income tax and corporation tax: reliefs applicable to both (ss. 481-485B)
In force
 481. Relief for investment in films.
In force
 481A. Relief for investment in digital games.
In force
 482. Relief for expenditure on significant buildings and gardens.
In force
 483. Relief for certain gifts.
In force
 484.Objectives of section 485, purposes for which its provisions are enacted and certain duty of Minister for Finance respecting those provisions' operation.
In force
 485. Covid Restrictions Support Scheme.
In force
 485A. Business Resumption Support Scheme.
Repealed
 485A. Relief for gifts made to designated schools.
Repealed
 485B. Relief for gifts to the Scientific and Technological Education (Investment) Fund.
Chapter 2A Limitation on amount of certain reliefs used by certain high income individuals (ss. 485C-485G)
In force
 485C. Interpretation (Chapter 2A).
In force
 485D. Application (Chapter 2A).
In force
 485E. Recalculation of taxable income for purposes of limiting reliefs.
In force
 485F. Carry forward of excess relief.
In force
 485FA. Adaptation of provisions relating to taxation of married persons.
In force
 485FB. Requirement to provide estimates and information.
In force
 485G. Miscellaneous (Chapter 2A).
Chapter 3 Corporation tax reliefs (ss. 486-487)
Repealed
 486. Corporation tax: relief for gifts to First Step.
Repealed
 486A. Corporate donations to eligible charities.
In force
 486B. Relief for investment in renewable energy generation.
In force
 486C. Relief from tax for certain start-up companies.
In force
 487. Corporation tax: credit for bank levy.
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