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Property Incentive Schemes & Industrial Buildings Transitional Rules
This document outlines transitional arrangements for property-based incentive schemes and certain industrial buildings introduced by Finance Acts 2004 and 2006. It provides extended deadlines and conditions for claiming capital allowances on buildings under planning application, integrated area urban renewal schemes, and site/building sales, with specific cutoff dates from 2004 through July 2008. Necessary for consultants advising on historic property developments and capital allowance claims under legacy schemes.
Property Developers & Capital Allowances Restrictions - Section 843A TCA
This document explains EU State Aid-based restrictions preventing property developers and connected persons from claiming capital allowances on certain industrial and commercial buildings (restrictions effective from 21 June 2000 and extended by Finance Act 2008). It defines property developers, connected persons, joint ownership treatment, and affected building types with timing conditions. Essential for consultants advising property developers on capital allowance eligibility and restrictions.
Industrial Buildings - Aviation Services Facilities (S.268)
This manual outlines the capital allowance scheme for expenditure on construction and refurbishment of buildings used for maintenance, repair, overhaul, or dismantling of commercial aircraft. It covers writing down allowances, tax life, holding periods, and restrictions including the high earners' restriction and property relief surcharge. Essential for aviation industry operators, aircraft maintenance providers, and property developers claiming capital allowances.
Industrial Buildings - Qualifying Expenditure (S.268-279)
This document outlines how qualifying capital expenditure for industrial building allowances should be calculated, including construction costs, refurbishment expenses, and different acquisition scenarios. It explains eligibility requirements and the treatment of expenditure incurred by site owners, builders, and purchasers of used buildings. Critical for calculating capital allowances claims for industrial building investments.
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.
Living City Initiative: Owner Occupier Residential Relief (TCA s.372AAA-372AAB)
Guidance on the owner-occupier residential relief element of the Living City Initiative under TCA sections 372AAA and 372AAB. This document covers qualifying premises in Special Regeneration Areas, the certification process, qualifying periods, and qualifying expenditure including VAT treatment. Essential for individuals claiming tax relief on residential property purchases and renovations in designated urban regeneration areas.
Living City Initiative: Commercial & Rented Residential Relief (TCA s.372AAA-372AAE)
Comprehensive guidance on the commercial, rented residential, and living-over-the-shop elements of the Living City Initiative relief under TCA sections 372AAA to 372AAE. Covers qualifying premises in Special Regeneration Areas, statutory consents, certification procedures, rateability requirements, and qualifying expenditure. Applicable to businesses and investors in commercial properties and residential rental schemes within designated regeneration zones.
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.