High Income Individuals’ Restriction — Schedule of declared Uses of Reliefs

Description

Details of the operation of the restriction and the specified tax Reliefs covered by the High Income Individuals’ Restriction introduced under the 2006 and 2007 Finance Acts. Schedule of declared use of different Reliefs in accordance wit Schedule 25B of the Taxes Consolidation Act 1997. (Table 3)

Resources

Name Format Description Link
8 http://www.revenue.ie/en/corporate/documents/statistics/hier/hier-schedule-reliefs.csv

Tags

  • 2014
  • company
  • section-848
  • section-248
  • composers
  • loans
  • rental-situations
  • capital-expenditure
  • multi-story-car-park
  • section-233
  • section-481
  • convalescent-homes
  • partnership
  • residential-units
  • bes-relief
  • capital-allowances
  • section-142
  • distributions
  • significant-buildings-and-gardens
  • patent-royalty-income
  • section-234
  • custom-house-docks
  • writers
  • section-383
  • profits
  • nursing-homes
  • artists
  • exempt-income
  • section-274
  • 2010
  • section-141
  • rent
  • section-354
  • section-304
  • section-332
  • section-272
  • stud-greyhounds
  • section-372
  • section-195
  • mining-operations
  • section-353
  • approved-bodies
  • section-323
  • 2009
  • mines
  • enterprise-area
  • case-iv
  • section-345
  • section-333
  • qualifying-rural-areas
  • 2008
  • section-381
  • mid-shannon-corridor-tourism-scheme
  • commercial-premises
  • urban-renewal-scheme
  • donations
  • dividends
  • section-331
  • section-344
  • case-v
  • section-384
  • third-level-education
  • patent-income
  • section-231
  • section-341
  • mental-health-centres
  • section-343
  • temple-bar-area
  • certain-sports-bodies
  • 2013
  • section-143
  • woodlands
  • finance-act
  • 2012
  • hotels
  • section-843
  • relief
  • losses
  • interest-paid
  • section-250
  • qualifying-resort-area
  • 2007
  • child-care-facilities
  • section-489
  • section-847
  • section-273
  • double-rent-allowance
  • section-482
  • hospitals
  • section-253
  • 2011
  • stallion-fees
  • section-485
  • section-140
  • town-renewal-area
  • section-382
  • section-352
  • section-342
  • section-385
  • holiday-camps
  • industrial-buildings
  • sports-injury-clinics
  • section-305
  • section-232
  • section-324
  • gains

Topics

  • GOVE

Categories