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href="#Distribution_of_Exchequer_Tax_Revenues"> <div class="vector-toc-text"> 1.1 Distribution of Exchequer Tax Revenues </div> </a> <ul id="toc-Distribution_of_Exchequer_Tax_Revenues-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-International_comparisons" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#International_comparisons"> <div class="vector-toc-text"> 1.2 International comparisons </div> </a> <ul id="toc-International_comparisons-sublist" class="vector-toc-list"> <li id="toc-Total_Gross_Tax-to-GDP_ratio" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Total_Gross_Tax-to-GDP_ratio"> <div class="vector-toc-text"> 1.2.1 Total Gross Tax-to-GDP ratio </div> </a> <ul id="toc-Total_Gross_Tax-to-GDP_ratio-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Income_tax_(PAYE_and_PRSI)" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Income_tax_(PAYE_and_PRSI)"> <div class="vector-toc-text"> 1.2.2 Income tax (PAYE and PRSI) </div> </a> <ul id="toc-Income_tax_(PAYE_and_PRSI)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Consumption_tax_(VAT_and_Excise)" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Consumption_tax_(VAT_and_Excise)"> <div class="vector-toc-text"> 1.2.3 Consumption tax (VAT and Excise) </div> </a> <ul id="toc-Consumption_tax_(VAT_and_Excise)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporate_tax_(CT)" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Corporate_tax_(CT)"> <div class="vector-toc-text"> 1.2.4 Corporate tax (CT) </div> </a> <ul id="toc-Corporate_tax_(CT)-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Taxes_on_income_(PAYE_and_PRSI)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Taxes_on_income_(PAYE_and_PRSI)"> <div class="vector-toc-text"> 2 Taxes on income (PAYE and PRSI) </div> </a> <button aria-controls="toc-Taxes_on_income_(PAYE_and_PRSI)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Taxes on income (PAYE and PRSI) subsection </button> <ul id="toc-Taxes_on_income_(PAYE_and_PRSI)-sublist" class="vector-toc-list"> <li id="toc-Income_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Income_tax"> <div class="vector-toc-text"> 2.1 Income tax </div> </a> <ul id="toc-Income_tax-sublist" class="vector-toc-list"> <li id="toc-Rates_of_income_tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Rates_of_income_tax"> <div class="vector-toc-text"> 2.1.1 Rates of income tax </div> </a> <ul id="toc-Rates_of_income_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tax_credits" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Tax_credits"> <div class="vector-toc-text"> 2.1.2 Tax credits </div> </a> <ul id="toc-Tax_credits-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Rules_of_residence" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Rules_of_residence"> <div class="vector-toc-text"> 2.1.3 Rules of residence </div> </a> <ul id="toc-Rules_of_residence-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exemption_limits_and_marginal_relief" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Exemption_limits_and_marginal_relief"> <div class="vector-toc-text"> 2.1.4 Exemption limits and marginal relief </div> </a> <ul id="toc-Exemption_limits_and_marginal_relief-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Deductions_from_tax_liabilities" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Deductions_from_tax_liabilities"> <div class="vector-toc-text"> 2.1.5 Deductions from tax liabilities </div> </a> <ul id="toc-Deductions_from_tax_liabilities-sublist" class="vector-toc-list"> <li id="toc-Medical_insurance" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Medical_insurance"> <div class="vector-toc-text"> 2.1.5.1 Medical insurance </div> </a> <ul id="toc-Medical_insurance-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Medical_expenses" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Medical_expenses"> <div class="vector-toc-text"> 2.1.5.2 Medical expenses </div> </a> <ul id="toc-Medical_expenses-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Permanent_health_insurance" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Permanent_health_insurance"> <div class="vector-toc-text"> 2.1.5.3 Permanent health insurance </div> </a> <ul id="toc-Permanent_health_insurance-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Service_charges" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Service_charges"> <div class="vector-toc-text"> 2.1.5.4 Service charges </div> </a> <ul id="toc-Service_charges-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tuition_fees" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Tuition_fees"> <div class="vector-toc-text"> 2.1.5.5 Tuition fees </div> </a> <ul id="toc-Tuition_fees-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Pension_contributions" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Pension_contributions"> <div class="vector-toc-text"> 2.1.5.6 Pension contributions </div> </a> <ul id="toc-Pension_contributions-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-How_tax_is_paid" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#How_tax_is_paid"> <div class="vector-toc-text"> 2.1.6 How tax is paid </div> </a> <ul id="toc-How_tax_is_paid-sublist" class="vector-toc-list"> <li id="toc-The_'Pay_As_You_Earn'_(PAYE)_system" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#The_'Pay_As_You_Earn'_(PAYE)_system"> <div class="vector-toc-text"> 2.1.6.1 The 'Pay As You Earn' (PAYE) system </div> </a> <ul id="toc-The_'Pay_As_You_Earn'_(PAYE)_system-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Self-assessment" class="vector-toc-list-item vector-toc-level-4"> <a class="vector-toc-link" href="#Self-assessment"> <div class="vector-toc-text"> 2.1.6.2 Self-assessment </div> </a> <ul id="toc-Self-assessment-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Universal_Social_Charge_(USC)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Universal_Social_Charge_(USC)"> <div class="vector-toc-text"> 2.2 Universal Social Charge (USC) </div> </a> <ul id="toc-Universal_Social_Charge_(USC)-sublist" class="vector-toc-list"> <li id="toc-Standard_Rates_of_USC_(2018)" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Standard_Rates_of_USC_(2018)"> <div class="vector-toc-text"> 2.2.1 Standard Rates of USC (2018) </div> </a> <ul id="toc-Standard_Rates_of_USC_(2018)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Reduced_Rates_of_USC_(2018)" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Reduced_Rates_of_USC_(2018)"> <div class="vector-toc-text"> 2.2.2 Reduced Rates of USC (2018) </div> </a> <ul id="toc-Reduced_Rates_of_USC_(2018)-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Pay_Related_Social_Insurance_(PRSI)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Pay_Related_Social_Insurance_(PRSI)"> <div class="vector-toc-text"> 2.3 Pay Related Social Insurance (PRSI) </div> </a> <ul id="toc-Pay_Related_Social_Insurance_(PRSI)-sublist" class="vector-toc-list"> <li id="toc-Class_A" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Class_A"> <div class="vector-toc-text"> 2.3.1 Class A </div> </a> <ul id="toc-Class_A-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Classes_B,_C,_and_D" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Classes_B,_C,_and_D"> <div class="vector-toc-text"> 2.3.2 Classes B, C, and D </div> </a> <ul id="toc-Classes_B,_C,_and_D-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Class_H" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Class_H"> <div class="vector-toc-text"> 2.3.3 Class H </div> </a> <ul id="toc-Class_H-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Class_J" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Class_J"> <div class="vector-toc-text"> 2.3.4 Class J </div> </a> <ul id="toc-Class_J-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Classes_K_and_M" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Classes_K_and_M"> <div class="vector-toc-text"> 2.3.5 Classes K and M </div> </a> <ul id="toc-Classes_K_and_M-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Class_S" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Class_S"> <div class="vector-toc-text"> 2.3.6 Class S </div> </a> <ul id="toc-Class_S-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Health_contribution" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Health_contribution"> <div class="vector-toc-text"> 2.3.7 Health contribution </div> </a> <ul id="toc-Health_contribution-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-How_PRSI_is_paid" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#How_PRSI_is_paid"> <div class="vector-toc-text"> 2.3.8 How PRSI is paid </div> </a> <ul id="toc-How_PRSI_is_paid-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> </ul> </li> <li id="toc-Taxes_on_Consumption_(VAT_and_Excise)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Taxes_on_Consumption_(VAT_and_Excise)"> <div class="vector-toc-text"> 3 Taxes on Consumption (VAT and Excise) </div> </a> <button aria-controls="toc-Taxes_on_Consumption_(VAT_and_Excise)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Taxes on Consumption (VAT and Excise) subsection </button> <ul id="toc-Taxes_on_Consumption_(VAT_and_Excise)-sublist" class="vector-toc-list"> <li id="toc-Value_added_tax_(VAT)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Value_added_tax_(VAT)"> <div class="vector-toc-text"> 3.1 Value added tax (VAT) </div> </a> <ul id="toc-Value_added_tax_(VAT)-sublist" class="vector-toc-list"> <li id="toc-Registration_thresholds" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Registration_thresholds"> <div class="vector-toc-text"> 3.1.1 Registration thresholds </div> </a> <ul id="toc-Registration_thresholds-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-VAT_rates" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#VAT_rates"> <div class="vector-toc-text"> 3.1.2 VAT rates </div> </a> <ul id="toc-VAT_rates-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Excise_Duty" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Excise_Duty"> <div class="vector-toc-text"> 3.2 Excise Duty </div> </a> <ul id="toc-Excise_Duty-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Corporation_tax_(CT)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Corporation_tax_(CT)"> <div class="vector-toc-text"> 4 Corporation tax (CT) </div> </a> <ul id="toc-Corporation_tax_(CT)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Capital_gains_tax_(CGT)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Capital_gains_tax_(CGT)"> <div class="vector-toc-text"> 5 Capital gains tax (CGT) </div> </a> <button aria-controls="toc-Capital_gains_tax_(CGT)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Capital gains tax (CGT) subsection </button> <ul id="toc-Capital_gains_tax_(CGT)-sublist" class="vector-toc-list"> <li id="toc-Persons_affected" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Persons_affected"> <div class="vector-toc-text"> 5.1 Persons affected </div> </a> <ul id="toc-Persons_affected-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Calculation" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Calculation"> <div class="vector-toc-text"> 5.2 Calculation </div> </a> <ul id="toc-Calculation-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Offsetting" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Offsetting"> <div class="vector-toc-text"> 5.3 Offsetting </div> </a> <ul id="toc-Offsetting-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exemptions_and_reliefs" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Exemptions_and_reliefs"> <div class="vector-toc-text"> 5.4 Exemptions and reliefs </div> </a> <ul id="toc-Exemptions_and_reliefs-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Payment" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Payment"> <div class="vector-toc-text"> 5.5 Payment </div> </a> <ul id="toc-Payment-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Deposit_interest_retention_tax" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Deposit_interest_retention_tax"> <div class="vector-toc-text"> 6 Deposit interest retention tax </div> </a> <ul id="toc-Deposit_interest_retention_tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Stamp_duties" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Stamp_duties"> <div class="vector-toc-text"> 7 Stamp duties </div> </a> <button aria-controls="toc-Stamp_duties-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Stamp duties subsection </button> <ul id="toc-Stamp_duties-sublist" class="vector-toc-list"> <li id="toc-Conveyance_of_property" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Conveyance_of_property"> <div class="vector-toc-text"> 7.1 Conveyance of property </div> </a> <ul id="toc-Conveyance_of_property-sublist" class="vector-toc-list"> <li id="toc-On_residential_property" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#On_residential_property"> <div class="vector-toc-text"> 7.1.1 On residential property </div> </a> <ul id="toc-On_residential_property-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-On_non-residential_property" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#On_non-residential_property"> <div class="vector-toc-text"> 7.1.2 On non-residential property </div> </a> <ul id="toc-On_non-residential_property-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exemptions_and_reliefs_2" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Exemptions_and_reliefs_2"> <div class="vector-toc-text"> 7.1.3 Exemptions and reliefs </div> </a> <ul id="toc-Exemptions_and_reliefs_2-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Stocks_and_shares" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Stocks_and_shares"> <div class="vector-toc-text"> 7.2 Stocks and shares </div> </a> <ul id="toc-Stocks_and_shares-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Bank_cards_and_cheques" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Bank_cards_and_cheques"> <div class="vector-toc-text"> 7.3 Bank cards and cheques </div> </a> <ul id="toc-Bank_cards_and_cheques-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Capital_acquisitions_tax_(CAT)" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Capital_acquisitions_tax_(CAT)"> <div class="vector-toc-text"> 8 Capital acquisitions tax (CAT) </div> </a> <button aria-controls="toc-Capital_acquisitions_tax_(CAT)-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Capital acquisitions tax (CAT) subsection </button> <ul id="toc-Capital_acquisitions_tax_(CAT)-sublist" class="vector-toc-list"> <li id="toc-Taxable_transfers" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Taxable_transfers"> <div class="vector-toc-text"> 8.1 Taxable transfers </div> </a> <ul id="toc-Taxable_transfers-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exemptions_and_reliefs_3" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Exemptions_and_reliefs_3"> <div class="vector-toc-text"> 8.2 Exemptions and reliefs </div> </a> <ul id="toc-Exemptions_and_reliefs_3-sublist" class="vector-toc-list"> <li id="toc-Exemption_thresholds" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Exemption_thresholds"> <div class="vector-toc-text"> 8.2.1 Exemption thresholds </div> </a> <ul id="toc-Exemption_thresholds-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Other_exemptions" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Other_exemptions"> <div class="vector-toc-text"> 8.2.2 Other exemptions </div> </a> <ul id="toc-Other_exemptions-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Reliefs" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Reliefs"> <div class="vector-toc-text"> 8.2.3 Reliefs </div> </a> <ul id="toc-Reliefs-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-CAT_Return" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#CAT_Return"> <div class="vector-toc-text"> 8.3 CAT Return </div> </a> <ul id="toc-CAT_Return-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Discretionary_trust_tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Discretionary_trust_tax"> <div class="vector-toc-text"> 8.4 Discretionary trust tax </div> </a> <ul id="toc-Discretionary_trust_tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Withholding_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Withholding_taxes"> <div class="vector-toc-text"> 9 Withholding taxes </div> </a> <button aria-controls="toc-Withholding_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Withholding taxes subsection </button> <ul id="toc-Withholding_taxes-sublist" class="vector-toc-list"> <li id="toc-Relevant_Contracts_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Relevant_Contracts_Tax"> <div class="vector-toc-text"> 9.1 Relevant Contracts Tax </div> </a> <ul id="toc-Relevant_Contracts_Tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Dividend_Withholding_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Dividend_Withholding_Tax"> <div class="vector-toc-text"> 9.2 Dividend Withholding Tax </div> </a> <ul id="toc-Dividend_Withholding_Tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Professional_Services_Withholding_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Professional_Services_Withholding_Tax"> <div class="vector-toc-text"> 9.3 Professional Services Withholding Tax </div> </a> <ul id="toc-Professional_Services_Withholding_Tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Other_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Other_taxes"> <div class="vector-toc-text"> 10 Other taxes </div> </a> <button aria-controls="toc-Other_taxes-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> Toggle Other taxes subsection </button> <ul id="toc-Other_taxes-sublist" class="vector-toc-list"> <li id="toc-Local_Property_Tax_(LPT)" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Local_Property_Tax_(LPT)"> <div class="vector-toc-text"> 10.1 Local Property Tax (LPT) </div> </a> <ul id="toc-Local_Property_Tax_(LPT)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Plastic_bag_levy" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Plastic_bag_levy"> <div class="vector-toc-text"> 10.2 Plastic bag levy </div> </a> <ul id="toc-Plastic_bag_levy-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Vehicle_Registration_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Vehicle_Registration_Tax"> <div class="vector-toc-text"> 10.3 Vehicle Registration Tax </div> </a> <ul id="toc-Vehicle_Registration_Tax-sublist" class="vector-toc-list"> <li id="toc-Motorcycles" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Motorcycles"> <div class="vector-toc-text"> 10.3.1 Motorcycles </div> </a> <ul id="toc-Motorcycles-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Electric_and_hybrid_vehicles" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Electric_and_hybrid_vehicles"> <div class="vector-toc-text"> 10.3.2 Electric and hybrid vehicles </div> </a> <ul id="toc-Electric_and_hybrid_vehicles-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-VAT" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#VAT"> <div class="vector-toc-text"> 10.3.3 VAT </div> </a> <ul id="toc-VAT-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Penalties" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Penalties"> <div class="vector-toc-text"> 10.3.4 Penalties </div> </a> <ul id="toc-Penalties-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Non-principal_private_residence_levy" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Non-principal_private_residence_levy"> <div class="vector-toc-text"> 10.4 Non-principal private residence levy </div> </a> <ul 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class="vector-toc-link" href="#List_of_tax_defaulters"> <div class="vector-toc-text"> 12.1 List of tax defaulters </div> </a> <ul id="toc-List_of_tax_defaulters-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Local_taxes" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#Local_taxes"> <div class="vector-toc-text"> 13 Local taxes </div> </a> <ul id="toc-Local_taxes-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> 14 See also </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> 15 References </div> </a> <button aria-controls="toc-References-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only 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class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="en" dir="ltr"><div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">Irish tax code</div> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland" title="Corporation tax in the Republic of Ireland">Corporation tax in the Republic of Ireland</a></div> <style data-mw-deduplicate="TemplateStyles:r1129693374">.mw-parser-output .hlist dl,.mw-parser-output .hlist ol,.mw-parser-output .hlist ul{margin:0;padding:0}.mw-parser-output .hlist dd,.mw-parser-output .hlist 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a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1246091330"><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="/wiki/Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><a href="/wiki/File:10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/100px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png" decoding="async" width="100" height="113" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/150px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b1/10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg/200px-10_Percent_Legacy_and_Succession_Duty_Impressed_Duty_Stamp.svg.png 2x" data-file-width="440" data-file-height="496" /></a></td></tr><tr><td class="sidebar-above"> An aspect of <a href="/wiki/Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_policy" title="Tax policy">Policies</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Government_revenue" title="Government revenue">Government revenue</a></li> <li><a href="/wiki/Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li> <li><a href="/wiki/Tax_revenue" title="Tax revenue">Tax revenue</a></li> <li><a href="/wiki/Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li> <li><a href="/wiki/Tax_law" title="Tax law">Tax law</a></li> <li><a href="/wiki/Tax_bracket" title="Tax bracket">Tax bracket</a> <ul><li><a href="/wiki/Flat_tax" title="Flat tax">Flat tax</a></li></ul></li> <li><a href="/wiki/Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li> <li><a href="/wiki/Tax_exemption" title="Tax exemption">Exemption</a></li> <li><a href="/wiki/Tax_credit" title="Tax credit">Credit</a></li> <li><a href="/wiki/Tax_deduction" title="Tax deduction">Deduction</a></li> <li><a href="/wiki/Tax_shift" title="Tax shift">Tax shift</a></li> <li><a href="/wiki/Tax_cut" title="Tax cut">Tax cut</a></li> <li><a href="/wiki/Tax_holiday" title="Tax holiday">Tax holiday</a></li> <li><a href="/wiki/Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li> <li><a href="/wiki/Tax_advantage" title="Tax advantage">Tax advantage</a></li> <li><a href="/wiki/Tax_incentive" title="Tax incentive">Tax incentive</a></li> <li><a href="/wiki/Tax_reform" title="Tax reform">Tax reform</a></li> <li><a href="/wiki/Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li> <li><a href="/wiki/Tax_competition" title="Tax competition">Tax competition</a></li> <li><a href="/wiki/Tax_withholding" title="Tax withholding">Tax withholding</a></li> <li><a href="/wiki/Double_taxation" title="Double taxation">Double taxation</a></li> <li><a href="/wiki/No_taxation_without_representation" title="No taxation without representation">Representation</a></li> <li><a href="/wiki/Taxpayer_groups" title="Taxpayer groups">Unions</a></li> <li><a href="/wiki/Medical_savings_account" title="Medical savings account">Medical savings account</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li> <li><a href="/wiki/Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li> <li><a href="/wiki/Tax_incidence" title="Tax incidence">Tax incidence</a></li> <li><a href="/wiki/Laffer_curve" title="Laffer curve">Laffer curve</a></li> <li><a href="/wiki/Optimal_tax" title="Optimal tax">Optimal tax</a></li> <li><a href="/wiki/Theories_of_taxation" title="Theories of taxation">Theories</a></li> <li><a href="/wiki/Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_rate" title="Tax rate">Tax rate</a></li> <li><a href="/wiki/Flat_tax" title="Flat tax">Flat</a></li> <li><a href="/wiki/Progressive_tax" title="Progressive tax">Progressive</a></li> <li><a href="/wiki/Regressive_tax" title="Regressive tax">Regressive</a></li> <li><a href="/wiki/Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_collection" class="mw-redirect" title="Tax collection">Collection</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Revenue_service" title="Revenue service">Revenue service</a></li> <li><a href="/wiki/Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li> <li><a href="/wiki/Tax_assessment" title="Tax assessment">Tax assessment</a></li> <li><a href="/wiki/Taxable_income" title="Taxable income">Taxable income</a></li> <li><a href="/wiki/Tax_lien" title="Tax lien">Tax lien</a></li> <li><a href="/wiki/Tax_refund" title="Tax refund">Tax refund</a></li> <li><a href="/wiki/Tax_shield" title="Tax shield">Tax shield</a></li> <li><a href="/wiki/Tax_residence" title="Tax residence">Tax residence</a></li> <li><a href="/wiki/Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li> <li><a href="/wiki/Tax_investigation" title="Tax investigation">Tax investigation</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Tax_collector" title="Tax collector">Tax collector</a></li> <li><a href="/wiki/Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li> <li><a href="/wiki/Farm_(revenue_leasing)" title="Farm (revenue leasing)">Tax farming</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> General</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> <ul><li><a href="/wiki/Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li></ul></li> <li><a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a></li> <li><a href="/wiki/Tax_resistance" title="Tax resistance">Tax resistance</a></li> <li><a href="/wiki/Tax_shelter" title="Tax shelter">Tax shelter</a></li> <li><a href="/wiki/Debtors%27_prison" title="Debtors' prison">Debtors' prison</a></li> <li><a href="/wiki/Smuggling" title="Smuggling">Smuggling</a></li> <li><a href="/wiki/Black_market" title="Black market">Black market</a></li> <li><a href="/wiki/Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Corporate</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_inversion" title="Tax inversion">Tax inversion</a></li> <li><a href="/wiki/Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li> <li><a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)</li> <li><a href="/wiki/Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a></li> <li><a href="/wiki/Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li> <li><a href="/wiki/Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li> <li><a href="/wiki/Double_Irish_arrangement#Backstop_of_capital_allowances" title="Double Irish arrangement">CAIA</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Tax_haven" title="Tax haven">Tax havens</a></li> <li><a href="/wiki/Corporate_haven" title="Corporate haven">Corporate havens</a></li> <li><a href="/wiki/Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li> <li><a href="/wiki/Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li> <li><a href="/wiki/Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li> <li><a href="/wiki/Financial_centre" title="Financial centre">Financial centres</a></li> <li><a href="/wiki/Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a> <ul><li><a href="/wiki/Apple%27s_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></li> <li><a href="/wiki/Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li> <li><a href="/wiki/2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li> <li><a href="/wiki/LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li> <li><a href="/wiki/Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li> <li><a href="/wiki/Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li> <li><a href="/wiki/Panama_Papers" title="Panama Papers">Panama Papers</a></li> <li><a href="/wiki/Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li> <li><a href="/wiki/United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li> <li><a href="/wiki/Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Direct_tax" title="Direct tax">Direct</a></li> <li><a href="/wiki/Indirect_tax" title="Indirect tax">Indirect</a></li> <li><a href="/wiki/Per_unit_tax" title="Per unit tax">Per unit</a></li> <li><a href="/wiki/Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li> <li><a href="/wiki/Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a> <ul><li><a href="/wiki/Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li> <li><a href="/wiki/Landing_fee" title="Landing fee">Landing</a></li> <li><a href="/wiki/Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li> <li><a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains</a> <ul><li><a href="/wiki/Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li> <li><a href="/wiki/Consumption_tax" title="Consumption tax">Consumption</a> <ul><li><a href="/wiki/Departure_tax" title="Departure tax">Departure</a></li> <li><a href="/wiki/Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li> <li><a href="/wiki/Sales_tax" title="Sales tax">Sales</a></li> <li><a href="/wiki/Stamp_duty" title="Stamp duty">Stamp</a></li> <li><a href="/wiki/Television_licence" title="Television licence">Television</a></li> <li><a href="/wiki/Tourist_tax" title="Tourist tax">Tourist</a></li> <li><a href="/wiki/Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li> <li><a href="/wiki/Dividend_tax" title="Dividend tax">Dividend</a></li> <li><a href="/wiki/Environmental_tax" title="Environmental tax">Environmental tax</a> <ul><li><a href="/wiki/Carbon_tax" title="Carbon tax">Carbon</a></li> <li><a href="/wiki/Eco-tariff" title="Eco-tariff">Eco-tariff</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill</a></li> <li><a href="/wiki/Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li> <li><a href="/wiki/Severance_tax" title="Severance tax">Severance</a></li> <li><a href="/wiki/Steering_tax" title="Steering tax">Steering</a></li> <li><a href="/wiki/Stumpage" title="Stumpage">Stumpage</a></li></ul></li> <li><a href="/wiki/Excise" title="Excise">Excise</a> <ul><li><a href="/wiki/Alcohol_law" title="Alcohol law">Alcohol</a></li> <li><a href="/wiki/Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li> <li><a href="/wiki/Fat_tax" title="Fat tax">Fat</a></li> <li><a href="/wiki/Meat_tax" title="Meat tax">Meat</a></li> <li><a href="/wiki/Sin_tax" title="Sin tax">Sin</a></li> <li><a href="/wiki/Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li> <li><a href="/wiki/Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li> <li><a href="/wiki/Consolidated_Fund" title="Consolidated Fund">General</a></li> <li><a href="/wiki/Georgism" title="Georgism">Georgist</a></li> <li><a href="/wiki/Gift_tax" title="Gift tax">Gift</a></li> <li><a href="/wiki/Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li> <li><a href="/wiki/Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li> <li><a href="/wiki/Income_tax" title="Income tax">Income</a></li> <li><a href="/wiki/Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li> <li><a href="/wiki/Land_value_tax" title="Land value tax">Land value</a></li> <li><a href="/wiki/Luxury_tax" title="Luxury tax">Luxury</a></li> <li><a href="/wiki/Payroll_tax" title="Payroll tax">Payroll</a></li> <li><a href="/wiki/Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li> <li><a href="/wiki/Property_tax" title="Property tax">Property</a></li> <li><a href="/wiki/Resource_rent_tax" title="Resource rent tax">Resource rent</a></li> <li><a href="/wiki/Single_tax" title="Single tax">Single</a></li> <li><a href="/wiki/Surtax" title="Surtax">Surtax</a></li> <li><a href="/wiki/Turnover_tax" title="Turnover tax">Turnover</a></li> <li><a href="/wiki/Use_tax" title="Use tax">Use</a></li> <li><a href="/wiki/User_charge" title="User charge">User charge</a>/<a href="/wiki/User_fee" title="User fee">fee</a> <ul><li><a href="/wiki/Congestion_pricing" title="Congestion pricing">Congestion</a></li> <li><a href="/wiki/Fuel_tax" title="Fuel tax">Fuel</a></li> <li><a href="/wiki/Road_pricing" title="Road pricing">Road</a>/<a href="/wiki/GNSS_road_pricing" title="GNSS road pricing">GNSS</a></li> <li><a href="/wiki/Toll_(fee)" title="Toll (fee)">Toll</a></li> <li><a href="/wiki/Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li> <li><a href="/wiki/Corporate_tax" title="Corporate tax">Corporate profit</a></li> <li><a href="/wiki/Excess_profits_tax" title="Excess profits tax">Excess profits</a></li> <li><a href="/wiki/Windfall_tax" title="Windfall tax">Windfall</a></li> <li><a href="/wiki/Negative_income_tax" title="Negative income tax">Negative (income)</a></li> <li><a href="/wiki/Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li> <li><a href="/wiki/Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens%27_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li> <li><a href="/wiki/Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li> <li><a href="/wiki/Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base">European Union Common Consolidated Corporate Tax Base</a> (CCCTB)</li> <li><a href="/wiki/Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li> <li><a href="/wiki/Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li> <li><a href="/wiki/Tobin_tax" title="Tobin tax">Tobin tax</a></li> <li><a href="/wiki/Spahn_tax" title="Spahn tax">Spahn tax</a></li> <li><a href="/wiki/Tax_equalization" title="Tax equalization">Tax equalization</a></li> <li><a href="/wiki/Tax_treaty" title="Tax treaty">Tax treaty</a></li> <li><a href="/wiki/Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li> <li><a href="/wiki/Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li> <li><a href="/wiki/Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li> <li><a href="/wiki/European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li> <li><a href="/wiki/Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Customs" title="Customs">Custom</a></li> <li><a href="/wiki/Duty_(economics)" class="mw-redirect" title="Duty (economics)">Duty</a></li> <li><a href="/wiki/Tariff" title="Tariff">Tariff</a> <ul><li><a href="/wiki/Import" title="Import">Import</a></li> <li><a href="/wiki/Export" title="Export">Export</a></li></ul></li> <li><a href="/wiki/Trade_war" title="Trade war">Tariff war</a></li> <li><a href="/wiki/Free_trade" title="Free trade">Free trade</a></li> <li><a href="/wiki/Free-trade_zone" title="Free-trade zone">Free-trade zone</a></li> <li><a href="/wiki/Trade_agreement" title="Trade agreement">Trade agreement</a></li> <li><a href="/wiki/ATA_Carnet" title="ATA Carnet">ATA Carnet</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Academic</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li> <li><a href="/wiki/Dhammika_Dharmapala" title="Dhammika Dharmapala">Dhammika Dharmapala</a></li> <li><a href="/wiki/James_R._Hines_Jr." title="James R. Hines Jr.">James R. Hines Jr.</a></li> <li><a href="/wiki/Ronen_Palan" title="Ronen Palan">Ronen Palan</a></li> <li><a href="/wiki/Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li> <li><a href="/wiki/Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Advocacy groups</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li> <li><a href="/wiki/Oxfam" title="Oxfam">Oxfam</a> (UK)</li> <li><a href="/wiki/Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li> <li><a href="/wiki/Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li> <li><a href="/wiki/Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Religion" title="Religion">Religious</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"> <ul><li><a href="/wiki/Church_tax" title="Church tax">Church tax</a></li> <li><a href="/wiki/Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li> <li><a href="/wiki/Teind" title="Teind">Teind</a></li> <li><a href="/wiki/Tithe" title="Tithe">Tithe</a></li> <li><a href="/wiki/Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li> <li><a href="/wiki/Leibzoll" title="Leibzoll">Leibzoll</a></li> <li><a href="/wiki/Temple_tax" title="Temple tax">Temple tax</a></li> <li><a href="/wiki/Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li> <li><a href="/wiki/Jizya" title="Jizya">Jizya</a></li> <li><a href="/wiki/Kharaj" title="Kharaj">Kharaj</a></li> <li><a href="/wiki/Khums" title="Khums">Khums</a></li> <li><a href="/wiki/Nisab" title="Nisab">Nisab</a></li> <li><a href="/wiki/Zakat" title="Zakat">Zakat</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="/wiki/Category:Taxation_by_country" title="Category:Taxation by country">By country</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;"> <ul><li><a href="/wiki/List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a></li> <li><a href="/wiki/List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li> <li><a href="/wiki/Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td> </tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;"> Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li> <li><a href="/wiki/Taxation_in_Argentina" title="Taxation in Argentina">Argentina</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Australia" title="Taxation in Australia">Australia</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/wiki/Taxation_in_Bangladesh" title="Taxation in Bangladesh">Bangladesh</a></li> <li><a href="/wiki/Taxation_in_Bhutan" title="Taxation in Bhutan">Bhutan</a></li> <li><a href="/wiki/Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_the_British_Virgin_Islands" title="Taxation in the British Virgin Islands">BVI</a></li> <li><a href="/wiki/Taxation_in_Canada" title="Taxation in Canada">Canada</a></li> <li><a href="/wiki/Taxation_in_China" title="Taxation in China">China</a></li> <li><a href="/wiki/Taxation_in_Colombia" title="Taxation in Colombia">Colombia</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hong_Kong" title="Taxation in Hong Kong">Hong Kong</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a href="/wiki/Taxation_in_India" title="Taxation in India">India</a></li> <li><a href="/wiki/Taxation_in_Indonesia" title="Taxation in Indonesia">Indonesia</a></li> <li><a href="/wiki/Taxation_in_Iran" title="Taxation in Iran">Iran</a></li> <li><a class="mw-selflink selflink">Ireland</a></li> <li><a href="/wiki/Taxation_in_Israel" title="Taxation in Israel">Israel</a></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Japan" title="Taxation in Japan">Japan</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/wiki/Taxation_in_Morocco" title="Taxation in Morocco">Morocco</a></li> <li><a href="/wiki/Taxation_in_Namibia" title="Taxation in Namibia">Namibia</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/wiki/Taxation_in_New_Zealand" title="Taxation in New Zealand">New Zealand</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Pakistan" title="Taxation in Pakistan">Pakistan</a></li> <li><a href="/wiki/Taxation_in_the_State_of_Palestine" title="Taxation in the State of Palestine">Palestine</a></li> <li><a href="/wiki/Taxation_in_Peru" title="Taxation in Peru">Peru</a></li> <li><a href="/wiki/Taxation_in_the_Philippines" title="Taxation in the Philippines">Philippines</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/wiki/Taxation_in_South_Africa" title="Taxation in South Africa">South Africa</a></li> <li><a href="/wiki/Taxation_in_Sri_Lanka" title="Taxation in Sri Lanka">Sri Lanka</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Taiwan" title="Taxation in Taiwan">Taiwan</a></li> <li><a href="/wiki/Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li> <li><a href="/wiki/Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li> <li><a href="/wiki/Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li> <li><a href="/wiki/Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td> </tr></tbody></table></div></div></td> </tr><tr><td class="sidebar-below" style="background-color: #efefef;"> <ul><li><a href="/wiki/File:Emblem-money.svg" class="mw-file-description"><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/16px-Emblem-money.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/24px-Emblem-money.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f3/Emblem-money.svg/32px-Emblem-money.svg.png 2x" data-file-width="48" data-file-height="48" /></a> <a href="/wiki/Portal:Business" title="Portal:Business">Business portal</a></li> <li><img alt="icon" src="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/16px-Bills_and_coins.svg.png" decoding="async" width="16" height="8" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/24px-Bills_and_coins.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/5/55/Bills_and_coins.svg/32px-Bills_and_coins.svg.png 2x" data-file-width="960" data-file-height="465" /> <a href="/wiki/Portal:Money" title="Portal:Money">Money portal</a></li></ul></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation" title="Template:Taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation" title="Template talk:Taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation" title="Special:EditPage/Template:Taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:OECD_Hierarchy_of_Taxes.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/OECD_Hierarchy_of_Taxes.png/260px-OECD_Hierarchy_of_Taxes.png" decoding="async" width="260" height="158" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/83/OECD_Hierarchy_of_Taxes.png/390px-OECD_Hierarchy_of_Taxes.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/83/OECD_Hierarchy_of_Taxes.png/520px-OECD_Hierarchy_of_Taxes.png 2x" data-file-width="770" data-file-height="469" /></a><figcaption>Recreation of the OECD Hierarchy of Taxes, which is central to Irish tax policy.<a href="#cite_note-tsg2-1">[1]</a><a href="#cite_note-dof1-2">[2]</a></figcaption></figure> Taxation in Ireland in 2017 came from <a href="/wiki/Income_tax" title="Income tax">Personal Income taxes</a> (40% of <a href="#Exchequer_Tax_Revenue">Exchequer Tax Revenues</a>, or ETR), and <a href="/wiki/Consumption_tax" title="Consumption tax">Consumption taxes</a>, being VAT (27% of ETR) and Excise and Customs duties (12% of ETR). <a href="/wiki/Corporation_tax" class="mw-redirect" title="Corporation tax">Corporation taxes</a> (16% of ETR) represents most of the balance (to 95% of ETR), but Ireland's <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland" title="Corporation tax in the Republic of Ireland">Corporate Tax System</a> (CT) is a central part of Ireland's economic model. Ireland summarises its taxation policy using the OECD's Hierarchy of Taxes pyramid (see graphic), which emphasises high corporate tax rates as the most harmful types of taxes where economic growth is the objective.<a href="#cite_note-tsg2-1">[1]</a><a href="#cite_note-dof1-2">[2]</a> The balance of Ireland's taxes are Property taxes (<3% of ETR, being Stamp duty and LPT) and Capital taxes (<3% of ETR, being CGT and CAT).<a href="#cite_note-dof10-3">[3]</a> An issue in comparing the Irish tax system to other economies is adjusting for the artificial inflation of Irish GDP by the <a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">base erosion and profit shifting</a> (BEPS) tools of U.S. multinationals in Ireland.<a href="#cite_note-cofr-4">[4]</a> In 2017, the <a href="/wiki/Central_Bank_of_Ireland" title="Central Bank of Ireland">Central Bank of Ireland</a> replaced Irish GDP with Irish <a href="/wiki/Modified_gross_national_income" title="Modified gross national income">GNI*</a> to remove the distortion; 2017 GDP was <a href="/wiki/Modified_gross_national_income#Irish_GDP_versus_Modified_GNI_(2009–2017)" title="Modified gross national income">162%</a> of 2017 GNI* (EU–28 2017 GDP was 100% of GNI).<a href="#cite_note-eurostat2-5">[5]</a> Properly adjusted, Ireland's Total Gross Tax<a href="#cite_note-gross-6">[a]</a>-to-GNI* ratio of 36% is in-line with the EU–28 average (36%), and above the OECD average (33%); Ireland's Exchequer Tax<a href="#cite_note-gross-6">[a]</a>-to-GNI* ratio of 28%, is in line with the EU–28 average (28%), and the OECD average (27%).<a href="#cite_note-dof20-7">[6]</a><a href="#cite_note-oecd4-8">[7]</a> Within these aggregate taxation metrics, the most distinctive differences between Ireland's taxation system and those of the average EU–28 and OECD taxation systems, are lower net Irish Social Security Contributions (i.e. PRSI less child benefits), offset by higher Irish Corporation tax receipts.<a href="#cite_note-dof20-7">[6]</a> Within Ireland's taxation system, the most distinctive element is the ratio of net Personal Income taxes on higher earners versus lower earners, which is called <a href="/wiki/Progressive_tax" title="Progressive tax">progressivity</a>. In 2016, the OECD ranked Irish personal taxation as the 2nd most <a href="/wiki/Progressive_tax" title="Progressive tax">progressive tax</a> system in the OECD, with the top 10% of earners paying 60% of taxes.<a href="#cite_note-boc1-9">[8]</a><a href="#cite_note-irishtax-10">[9]</a><a href="#cite_note-revenuestats-11">[10]</a> The 2018 OECD Taxing Wages study showed Irish average single and average married wage-earners<a href="#cite_note-status-12">[b]</a> paid some of the lowest effective employment tax rates in the OECD, with Irish average married wage-earners paying an employee tax rate of 1.2%.<a href="#cite_note-oecd10-13">[11]</a><a href="#cite_note-itoecd-14">[12]</a> In 2018, the Irish <a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Revenue Commissioners</a> disclosed that 80% of 2017 Irish corporate tax was paid by foreign multinationals, and the top 10 multinationals paid 40% of Irish Corporation tax in 2017.<a href="#cite_note-ct1-15">[13]</a> Ireland's Corporate tax system is controversial and has drawn labels of <a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a>. In June 2017, Ireland's CT system was ranked as one of the world's largest <a href="/wiki/Conduit_and_Sink_OFCs" class="mw-redirect" title="Conduit and Sink OFCs">Conduit offshore financial centers (OFCs)</a> (i.e. places that act as links to tax havens),<a href="#cite_note-xx-16">[14]</a> in March 2018 the <a href="/wiki/Financial_Stability_Forum" title="Financial Stability Forum">Financial Stability Forum</a> ranked Ireland as the 3rd largest <a href="/wiki/Offshore_financial_centre#Shadow_banking" title="Offshore financial centre">Shadow Banking OFC</a>,<a href="#cite_note-FSF1-17">[15]</a> and in June 2018 tax academics calculated that Ireland was the world's largest <a href="/wiki/Tax_haven#Tax_haven_lists" title="Tax haven">corporate tax haven</a>.<a href="#cite_note-zucman-18">[16]</a><a href="#cite_note-gbz-19">[17]</a><a href="#cite_note-zuc10-20">[18]</a> Ireland's Property taxes (Stamp duty and LPT) are in line with the EU and OECD averages, but unlike Irish Income taxes, are not overtly progressive.<a href="#cite_note-dof20-7">[6]</a> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Structure_of_Irish_tax_revenues">Structure of Irish tax revenues</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=1" title="Edit section: Structure of Irish tax revenues">edit</a>]</div> <div class="mw-heading mw-heading3"><h3 id="Distribution_of_Exchequer_Tax_Revenues">Distribution of Exchequer Tax Revenues</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=2" title="Edit section: Distribution of Exchequer Tax Revenues">edit</a>]</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Distribution_of_Irish_Exchequer_Tax_(2000_to_2017).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/f1/Distribution_of_Irish_Exchequer_Tax_%282000_to_2017%29.png/330px-Distribution_of_Irish_Exchequer_Tax_%282000_to_2017%29.png" decoding="async" width="330" height="204" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/f1/Distribution_of_Irish_Exchequer_Tax_%282000_to_2017%29.png/495px-Distribution_of_Irish_Exchequer_Tax_%282000_to_2017%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/f1/Distribution_of_Irish_Exchequer_Tax_%282000_to_2017%29.png/660px-Distribution_of_Irish_Exchequer_Tax_%282000_to_2017%29.png 2x" data-file-width="872" data-file-height="540" /></a><figcaption>Distribution of Irish Exchequer Tax Revenues.<a href="#cite_note-dof10-3">[3]</a></figcaption></figure> Each year, the <a href="/wiki/Department_of_Finance_(Ireland)" title="Department of Finance (Ireland)">Department of Finance</a> is required to produce a report on Estimates for Receipts and Expenditure for the coming year. The table below, is extracted from the "Tax Revenues" section of the report for the prior-year (e.g. the 2017 column is from the 2018 report), by which time the "Tax Revenues" for that year are largely known (although still subject to further revision in later years). <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Irish_Exchequer_Tax_Revenues_to_GDP_and_GNI.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/02/Irish_Exchequer_Tax_Revenues_to_GDP_and_GNI.png/330px-Irish_Exchequer_Tax_Revenues_to_GDP_and_GNI.png" decoding="async" width="330" height="188" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/02/Irish_Exchequer_Tax_Revenues_to_GDP_and_GNI.png/495px-Irish_Exchequer_Tax_Revenues_to_GDP_and_GNI.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/02/Irish_Exchequer_Tax_Revenues_to_GDP_and_GNI.png/660px-Irish_Exchequer_Tax_Revenues_to_GDP_and_GNI.png 2x" data-file-width="864" data-file-height="491" /></a><figcaption>Irish Exchequer Tax Revenues as % of GDP / GNI*.<a href="#cite_note-dof10-3">[3]</a></figcaption></figure> The "Tax Revenues" quoted are Exchequer Tax Revenues, and do not include Appropriations-in-Aid ("A–in–A") items, the largest being Social Security (or PRSI) which for 2015 was €10.2 billion, and other smaller items.<a href="#cite_note-gross-6">[a]</a> Irish Personal Income tax, and the two main Irish consumption taxes of VAT and Excise, have consistently been circa 80% of the total Irish Exchequer Tax Revenue, with the balance being Corporate tax. <table class="wikitable" style="text-align:left"> <caption style="text-align: left;">Irish Exchequer Tax Revenues (Department of Finance Estimates): </caption> <tbody><tr> <th rowspan="2" style="text-align:left">Category </th> <th colspan="4" style="text-align:left">Amount (€ m) </th> <th colspan="4" style="text-align:left">Distribution (%) </th></tr> <tr> <th style="text-align:left">2014<a href="#cite_note-R2015-21">[19]</a> </th> <th style="text-align:left">2015<a href="#cite_note-R2016-22">[20]</a> </th> <th style="text-align:left">2016<a href="#cite_note-R2017-23">[21]</a> </th> <th style="text-align:left">2017<a href="#cite_note-R2018-24">[22]</a> </th> <th style="text-align:left">2014<a href="#cite_note-R2015-21">[19]</a> </th> <th style="text-align:left">2015<a href="#cite_note-R2016-22">[20]</a> </th> <th style="text-align:left">2016<a href="#cite_note-R2017-23">[21]</a> </th> <th style="text-align:left">2017<a href="#cite_note-R2018-24">[22]</a> </th></tr> <tr> <td>Customs</td> <td>260</td> <td>355</td> <td>330</td> <td>335</td> <td>1%</td> <td>1%</td> <td>1%</td> <td>1% </td></tr> <tr> <td>Excise Duty</td> <td>5,080</td> <td>5,245</td> <td>5,645</td> <td>5,735</td> <td>12%</td> <td>12%</td> <td>12%</td> <td>11% </td></tr> <tr> <td>Capital Gains Tax (CGT)</td> <td>400</td> <td>555</td> <td>695</td> <td>795</td> <td>1%</td> <td>1%</td> <td>1%</td> <td>2% </td></tr> <tr> <td>Capital Acquisitions Tax (CAT)</td> <td>330</td> <td>370</td> <td>455</td> <td>450</td> <td>1%</td> <td>1%</td> <td>1%</td> <td>1% </td></tr> <tr> <td>Stamp Duties</td> <td>1,675</td> <td>1,320</td> <td>1,220</td> <td>1,200</td> <td>4%</td> <td>3%</td> <td>3%</td> <td>2% </td></tr> <tr> <td>Income Tax (PAYE)</td> <td>17,181</td> <td>18,199</td> <td>19,184</td> <td>20,245</td> <td>42%</td> <td>41%</td> <td>40%</td> <td>40% </td></tr> <tr> <td>Corporation Tax (CT)</td> <td>4,525</td> <td>6,130</td> <td>7,515</td> <td>7,965</td> <td>11%</td> <td>14%</td> <td>16%</td> <td>16% </td></tr> <tr> <td>Value-Added Tax (VAT)</td> <td>11,070</td> <td>12,025</td> <td>12,630</td> <td>13,425</td> <td>27%</td> <td>27%</td> <td>26%</td> <td>27% </td></tr> <tr> <td>Local Property Tax (LPT)</td> <td>520</td> <td>438</td> <td>460</td> <td>470</td> <td>1%</td> <td>1%</td> <td>1%</td> <td>1% </td></tr> <tr> <td>Total Exchequer Tax Revenue</td> <td>41,041</td> <td>44,637</td> <td>48,134</td> <td>50,620</td> <td>100%</td> <td>100%</td> <td>100%</td> <td>100% </td></tr></tbody></table> <div class="mw-heading mw-heading3"><h3 id="International_comparisons">International comparisons</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=3" title="Edit section: International comparisons">edit</a>]</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:2020_EU_ratio_of_GNI_to_GDP.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/a/a7/2020_EU_ratio_of_GNI_to_GDP.png/220px-2020_EU_ratio_of_GNI_to_GDP.png" decoding="async" width="220" height="269" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/a/a7/2020_EU_ratio_of_GNI_to_GDP.png/330px-2020_EU_ratio_of_GNI_to_GDP.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/a/a7/2020_EU_ratio_of_GNI_to_GDP.png/440px-2020_EU_ratio_of_GNI_to_GDP.png 2x" data-file-width="1240" data-file-height="1514" /></a><figcaption>Ireland has one of the most disparate GNI to GDP ratios in the EU.<a href="#cite_note-25">[23]</a><a href="#cite_note-26">[24]</a></figcaption></figure> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">See also: <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Distortion_of_GDP" title="Corporation tax in the Republic of Ireland">Corporation tax in the Republic of Ireland § Distortion of GDP</a></div> Comparisons of Ireland's tax system and international tax systems are complicated by two issues: <ul><li>Distortion of Ireland's GDP. Ireland's GDP is artificially inflated by the <a href="/wiki/BEPS" class="mw-redirect" title="BEPS">BEPS</a> flows of Ireland's <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Multinational_tax_schemes" title="Corporation tax in the Republic of Ireland">Multinational tax schemes</a>.<a href="#cite_note-cofr-4">[4]</a> In 2018, <a href="/wiki/Eurostat" title="Eurostat">Eurostat</a> found 25% of Ireland's 2010-14 GDP was BEPS flows (no taxable impact).<a href="#cite_note-gnx2-27">[25]</a> In Q1 2015, Apple restructured its Irish BEPS tools, which required Irish 2015 GDP to be restated by 34.4%. In February 2017, the <a href="/wiki/Central_Bank_of_Ireland" title="Central Bank of Ireland">Central Bank of Ireland</a> replaced Irish GDP with a new metric, <a href="/wiki/Modified_gross_national_income" title="Modified gross national income">GNI*</a>, to remove the distortion; 2017 GDP was <a href="/wiki/Modified_gross_national_income#Irish_GDP_versus_Modified_GNI_(2009–2017)" title="Modified gross national income">162%</a> of 2017 GNI* (EU–28 2017 GDP was 100% of GNI).<a href="#cite_note-eurostat2-5">[5]</a><a href="#cite_note-cofr-4">[4]</a></li> <li>Effect of deductions and provisions. While Ireland's headline rates of taxation can be compared internationally, the effect of various tax deductions and provisions can materially change the net effective rate of taxation in a given area. The most dramatic, and controversial example of this is the difference between Ireland's headline corporate tax rate of 12.5%, and its effective corporate tax rate of under 4% (see below). However, this issue also appears in VAT and in the effect of child benefit transfers on tax wedge estimates of the net tax on take-home pay.<a href="#cite_note-oecd10-13">[11]</a></li></ul> Key sources for comparison are the OECD Tax Database and the OECD Ireland Tax Bulletins. The Department of Finance has a Tax Policy Group which up until 2014, published documents that compared Ireland's taxation system internationally, including the main tax policy differences with other OECD countries.<a href="#cite_note-28">[26]</a><a href="#cite_note-dof20-7">[6]</a> <div class="mw-heading mw-heading4"><h4 id="Total_Gross_Tax-to-GDP_ratio">Total Gross Tax-to-GDP ratio</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=4" title="Edit section: Total Gross Tax-to-GDP ratio">edit</a>]</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Tax-to-GDP_Ratio_(Ireand_versus_OECD,_2000-2016).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/b/b0/Tax-to-GDP_Ratio_%28Ireand_versus_OECD%2C_2000-2016%29.png/330px-Tax-to-GDP_Ratio_%28Ireand_versus_OECD%2C_2000-2016%29.png" decoding="async" width="330" height="123" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/b0/Tax-to-GDP_Ratio_%28Ireand_versus_OECD%2C_2000-2016%29.png/495px-Tax-to-GDP_Ratio_%28Ireand_versus_OECD%2C_2000-2016%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/b0/Tax-to-GDP_Ratio_%28Ireand_versus_OECD%2C_2000-2016%29.png/660px-Tax-to-GDP_Ratio_%28Ireand_versus_OECD%2C_2000-2016%29.png 2x" data-file-width="1448" data-file-height="541" /></a><figcaption>OECD Gross<a href="#cite_note-gross-6">[a]</a> Tax-to-GDP ratio (2000–2016)<a href="#cite_note-oecd4-8">[7]</a></figcaption></figure> From 2000 to 2014, Ireland's Total Gross Tax<a href="#cite_note-gross-6">[a]</a>-to-GDP ratio was 27–30%, versus the OECD average of 33%, and EU–27 average of 36%.<a href="#cite_note-oecd4-8">[7]</a> In October 2013, the Department of Finance Tax Policy Group, highlighted the distortion of Irish GDP impacted this metric, and Ireland's Tax-to-GNP ratio at 36% was above the OECD average, and in line with the EU–27 average.<a href="#cite_note-boc1-9">[8]</a><a href="#cite_note-boc2-29">[27]</a> However, since Apple's 2015 restructuring, Ireland's headline Tax-to-GDP ratio had fallen to the bottom of the OECD range at under 23%. Using 2017 GNI* (Irish 2017 GDP is 162% of Irish 2017 GNI*), Ireland Tax-to-GNI* ratio is back to 33%, in line with the OECD average.<a href="#cite_note-oecd4-8">[7]</a> In 2017, Eurostat noted that Irish GNI* still contained BEPS tool distortions, and thus the Irish Tax-to-GNI* ratio is understated.<a href="#cite_note-eurostat1-30">[28]</a> <div class="mw-heading mw-heading4"><h4 id="Income_tax_(PAYE_and_PRSI)">Income tax (PAYE and PRSI)</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=5" title="Edit section: Income tax (PAYE and PRSI)">edit</a>]</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Average_tax_wedge_for_single_worker_(OECD_vs_Ireland,_2000_to_2017).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Average_tax_wedge_for_single_worker_%28OECD_vs_Ireland%2C_2000_to_2017%29.png/220px-Average_tax_wedge_for_single_worker_%28OECD_vs_Ireland%2C_2000_to_2017%29.png" decoding="async" width="220" height="71" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/73/Average_tax_wedge_for_single_worker_%28OECD_vs_Ireland%2C_2000_to_2017%29.png/330px-Average_tax_wedge_for_single_worker_%28OECD_vs_Ireland%2C_2000_to_2017%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/73/Average_tax_wedge_for_single_worker_%28OECD_vs_Ireland%2C_2000_to_2017%29.png/440px-Average_tax_wedge_for_single_worker_%28OECD_vs_Ireland%2C_2000_to_2017%29.png 2x" data-file-width="1284" data-file-height="413" /></a><figcaption>Tax wedge for a single worker: OECD versus Ireland.<a href="#cite_note-oecd10-13">[11]</a></figcaption></figure> The OECD's 2018 Taxing Wages shows Ireland's <a href="/wiki/Tax_wedge" title="Tax wedge">tax wedge</a> for labour income, which is the total tax (PAYE and EE and ER–PRSI less SS Benefits) paid on Irish wages by both the employee and employer, as a % of the total cost of labour to the employer (PAYE and ER–PRSI), is one of the lowest in the OECD. Of the 35 OECD members in 2017, the average Irish single-worker cost 27.2% in taxes versus the OECD average of 35.9% (ranked 29th–lowest), and the average Irish married worker cost 10.8% in taxes versus the OECD average of 26.1% (ranked 31st–lowest).<a href="#cite_note-status-12">[b]</a><a href="#cite_note-oecd10-13">[11]</a><a href="#cite_note-itoecd-14">[12]</a> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Effective_employment_tax_(Ireland_vs_OECD_average,_2017).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/76/Effective_employment_tax_%28Ireland_vs_OECD_average%2C_2017%29.png/220px-Effective_employment_tax_%28Ireland_vs_OECD_average%2C_2017%29.png" decoding="async" width="220" height="64" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/76/Effective_employment_tax_%28Ireland_vs_OECD_average%2C_2017%29.png/330px-Effective_employment_tax_%28Ireland_vs_OECD_average%2C_2017%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/76/Effective_employment_tax_%28Ireland_vs_OECD_average%2C_2017%29.png/440px-Effective_employment_tax_%28Ireland_vs_OECD_average%2C_2017%29.png 2x" data-file-width="1452" data-file-height="425" /></a><figcaption>Irish employee tax rate (single and married) versus the OECD in 2017.<a href="#cite_note-oecd10-13">[11]</a></figcaption></figure> The OECD's 2018 Taxing Wages shows Ireland's employee tax on wages, which is the total tax (PAYE and EE–PRSI less SS Benefits) paid by Irish employees, as a % of their gross wages, is also one of the lowest in the OECD. Of the 35 OECD members in 2017, the average Irish single-worker paid 19.4% versus the OECD average of 25.5% (ranked 28th–lowest), and the average Irish married worker paid 1.2% versus the OECD average of 14.0% (ranked 33rd–lowest).<a href="#cite_note-status-12">[b]</a><a href="#cite_note-oecd10-13">[11]</a><a href="#cite_note-itoecd-14">[12]</a> In relation to the single worker, the OECD noted that a driver of the lower Irish rate is that EE–PRSI (or employee social security contributions) are lower in Ireland versus the OECD average.<a href="#cite_note-status-12">[b]</a> PAYE and ER–PRSI accounted for 87% of the Irish tax wedge for labour income, whereas for the OECD average it was 77%.<a href="#cite_note-oecd10-13">[11]</a> In relation to the married worker, the OECD noted the additional effect of Irish child benefits and provisions which reduced the married-worker employee tax by 16.4%, whereas for the OECD average it was 9.8%.<a href="#cite_note-status-12">[b]</a><a href="#cite_note-oecd10-13">[11]</a> Ireland's lower EE–PRSI, and higher child benefits, have been noted in other studies. <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Irish_Personal_Tax_System_-_OECD_Progressivity_Ratio_(2015).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Irish_Personal_Tax_System_-_OECD_Progressivity_Ratio_%282015%29.png/220px-Irish_Personal_Tax_System_-_OECD_Progressivity_Ratio_%282015%29.png" decoding="async" width="220" height="119" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Irish_Personal_Tax_System_-_OECD_Progressivity_Ratio_%282015%29.png/330px-Irish_Personal_Tax_System_-_OECD_Progressivity_Ratio_%282015%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0a/Irish_Personal_Tax_System_-_OECD_Progressivity_Ratio_%282015%29.png/440px-Irish_Personal_Tax_System_-_OECD_Progressivity_Ratio_%282015%29.png 2x" data-file-width="960" data-file-height="521" /></a><figcaption>OECD 2015 Progressivity Ratio: Employment tax rate at 167% average wage vs. 67% average wage.<a href="#cite_note-irishtax-10">[9]</a></figcaption></figure> Aside from lower employee social security levies (e.g. EE–PRSI), the most distinctive aspect of Ireland's personal tax system is the level of <a href="/wiki/Progressive_tax" title="Progressive tax">Progressivity</a>, as defined by the ratio of the employee tax (or tax wedge for income) at 167% of the average wage, to employee tax at 67% of the average wage. In October 2013, the Department of Finance Tax Policy Group, highlighted that Ireland has the most progressive personal tax system in the OECD.<a href="#cite_note-boc1-9">[8]</a> By September 2016, the Irish Tax Institute showed that Ireland was the 2nd most progressive personal tax system in the OECD.<a href="#cite_note-irishtax-10">[9]</a> The progressive nature of Ireland's personal tax system is also apparent in the distribution of Irish personal tax. In October 2013, the Department of Finance Tax Policy Group, highlighted the following personal tax (PAYE and EE–PRSI), statistics from the Irish Revenue Commissioners for the 2012 tax year:<a href="#cite_note-boc1-9">[8]</a> <ul><li>Top 1% of earners, earned over €200,000 in income and paid 20% of personal tax.</li> <li>Top 5% of earners, earned over €100,000 in income and paid 40% of personal tax.</li> <li>Top 23% of earners, earned earn over €50,000 in income and paid 77% of personal tax.</li> <li>Bottom 77% of earners, earned less than €50,000 in income and paid 23% of personal tax.</li></ul> The above format of the Tax Policy Group has never been reproduced,<a href="#cite_note-31">[29]</a> in April 2018, the OECD and the Irish Revenue Commissioners disclosed that in 2015:<a href="#cite_note-revenuestats-11">[10]</a> <ul><li>Top 1% of earners, earned over €203,389 in income and paid 19% of personal tax.</li> <li>Top 10% of earners, earned over €77,530 in income and paid 61% of personal tax.</li></ul> <div class="mw-heading mw-heading4"><h4 id="Consumption_tax_(VAT_and_Excise)">Consumption tax (VAT and Excise)</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=6" title="Edit section: Consumption tax (VAT and Excise)">edit</a>]</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:EU_VAT_Rates_(2014).png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/6/66/EU_VAT_Rates_%282014%29.png/220px-EU_VAT_Rates_%282014%29.png" decoding="async" width="220" height="201" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/66/EU_VAT_Rates_%282014%29.png/330px-EU_VAT_Rates_%282014%29.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/66/EU_VAT_Rates_%282014%29.png/440px-EU_VAT_Rates_%282014%29.png 2x" data-file-width="898" data-file-height="822" /></a><figcaption>VAT rates in 2014 in the EU–28</figcaption></figure> Irish headline VAT is in line with EU VAT rates (see graphic).<a href="#cite_note-32">[30]</a> The OCED Revenue Statistics 2017 – Ireland, ranks Ireland as being below the OECD average for effective VAT (22nd–lowest out of 35 OECD countries), but in line with the OECD average for overall Consumption taxes (e.g. VAT and Excise combined), ranking 16th of out 35 OECD countries.<a href="#cite_note-oecd4-8">[7]</a> In October 2013, the Department of Finance Tax Policy Group, highlighted that the distortion of Irish GDP impacted this metric and that Ireland's Consumption Tax as % of GNP ratio at 12%, and VAT as % of GNP ration at 8%, was at the EU–27 average for both metrics.<a href="#cite_note-boc1-9">[8]</a><a href="#cite_note-boc2-29">[27]</a> <div class="mw-heading mw-heading4"><h4 id="Corporate_tax_(CT)">Corporate tax (CT)</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=7" title="Edit section: Corporate tax (CT)">edit</a>]</div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:OECD_2018_Corporate_Tax_Rates.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0c/OECD_2018_Corporate_Tax_Rates.png/220px-OECD_2018_Corporate_Tax_Rates.png" decoding="async" width="220" height="277" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0c/OECD_2018_Corporate_Tax_Rates.png/330px-OECD_2018_Corporate_Tax_Rates.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/0c/OECD_2018_Corporate_Tax_Rates.png/440px-OECD_2018_Corporate_Tax_Rates.png 2x" data-file-width="607" data-file-height="764" /></a><figcaption>2018 headline corporate tax rates for all 35 OECD members (pre and post the 2017 U.S. <a href="/wiki/Tax_Cuts_and_Jobs_Act_of_2017" class="mw-redirect" title="Tax Cuts and Jobs Act of 2017">TCJA</a>).<a href="#cite_note-33">[31]</a></figcaption></figure> Ireland's taxation system is distinctive for its low headline rate of corporation tax at 12.5% (for trading income), which is half the OECD average of 24.9%.<a href="#cite_note-34">[32]</a> While Ireland's corporate tax is only 16% of Total Net Revenues (see above), Ireland's corporate tax system is a central part of Ireland's economic model. Not only do foreign multinationals pay 80% of Ireland's corporation tax,<a href="#cite_note-ct1-15">[13]</a> but they also directly employ 10% of the Irish labour force, rising to 23% when Public Sector, agri and finance jobs are excluded <a href="#cite_note-oecdx-35">[33]</a> and pay 50% of all Irish salary taxes using the same metric;<a href="#cite_note-36">[34]</a> in 2016, they were 57% of all Irish non-farm OECD value-add (see <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Multinational_economy" title="Corporation tax in the Republic of Ireland">multinational economy</a>).<a href="#cite_note-oecdx-35">[33]</a> A source of controversy is the effective tax rate of Ireland corporation tax system, of which the independent evidence is that it is less than 4%, and as low as 0.005% for major U.S. multinationals (see <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Effective_tax_rate_(ETR)" title="Corporation tax in the Republic of Ireland">Irish effective corporate tax rate</a>).<a href="#cite_note-:1-37">[35]</a> Ireland's Corporate Tax System has seen Ireland <a href="/wiki/Ireland_as_a_tax_haven" title="Ireland as a tax haven">labelled a tax haven</a>, and in June 2018, academics estimated that Ireland was the largest <a href="/wiki/Tax_haven#Tax_haven_lists" title="Tax haven">global tax haven</a>.<a href="#cite_note-zucman-18">[16]</a><a href="#cite_note-gbz-19">[17]</a><a href="#cite_note-zuc10-20">[18]</a> Ireland's reputation as a tax haven for foreign multinationals to avoid global taxes contrasts with the fact that Ireland's overall tax receipts are in line with the EU and OECD averages (when properly adjusted using Irish GNI*, and not the distorted Irish GDP).<a href="#cite_note-dof20-7">[6]</a> <div class="mw-heading mw-heading2"><h2 id="Taxes_on_income_(PAYE_and_PRSI)">Taxes on income (PAYE and PRSI)</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=8" title="Edit section: Taxes on income (PAYE and PRSI)">edit</a>]</div> <div class="mw-heading mw-heading3"><h3 id="Income_tax">Income tax</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=9" title="Edit section: Income tax">edit</a>]</div> Income tax is charged in respect of all property, profits, or gains.<a href="#cite_note-38">[36]</a> Since 2002, Ireland has operated a <a href="/wiki/Fiscal_year" title="Fiscal year">tax year</a> coinciding with the <a href="/wiki/Gregorian_calendar" title="Gregorian calendar">calendar year</a> (1 January to 31 December).<a href="#cite_note-Finpress-39">[37]</a> The change coincided with the introduction of the <a href="/wiki/Euro" title="Euro">euro</a> in Ireland.<a href="#cite_note-Finpress-39">[37]</a> For administrative purposes, taxable income is expressed under four schedules: <ul><li>Schedule C: public revenue dividends (i.e. coupon payments on <a href="/wiki/Government_debt" title="Government debt">government debt</a>)<a href="#cite_note-40">[38]</a></li> <li>Schedule D<a href="#cite_note-41">[39]</a> <ul><li>Case I: Profit arising from any trade, or from quarries, mines, works, tolls, fairs, bridges, and railways</li> <li>Case II: Profit arising from any profession not contained in any other schedule</li> <li>Case III: Interest on money or debts, annuities, discounts, profits on government debt not covered in schedule C, interest on certain government debt, income on securities outside the state not covered in schedule C, and income from possessions outside the state</li> <li>Case IV: Tax in respect of any annual profits or gains not covered by any other case or schedule. There are also specific types of income specified by law to be taxed under case IV.</li> <li>Case V: Tax in respect of <a href="/wiki/Renting" title="Renting">rent</a> or receipts from any <a href="/wiki/Easement" title="Easement">easement</a></li></ul></li> <li>Schedule E: Income from public offices, employment, annuities, and pensions.<a href="#cite_note-42">[40]</a></li> <li>Schedule F: Dividends from Irish companies.<a href="#cite_note-43">[41]</a></li></ul> <div class="mw-heading mw-heading4"><h4 id="Rates_of_income_tax">Rates of income tax</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=10" title="Edit section: Rates of income tax">edit</a>]</div> Since 1 January 2015, the tax rates apply as follows: There are 2 tax brackets, 20% (the standard rate) and the balance of income at 40% (the higher rate). The brackets depend upon the individual's category.<a href="#cite_note-44">[42]</a> <table class="wikitable"> <caption style="text-align: left;">Irish income tax brackets (2018)<a href="#cite_note-45">[43]</a> </caption> <tbody><tr> <th>Rate </th> <th>Taxable earned income </th> <th>Category </th></tr> <tr> <td>20% </td> <td>0–€34,550 </td> <td>individuals without dependent children </td></tr> <tr> <td>20% </td> <td>0–€38,550 </td> <td>single or widowed persons qualifying for the One-Parent Family tax credit </td></tr> <tr> <td>20% </td> <td>0–€43,550 </td> <td>married couples </td></tr> <tr> <td>40% </td> <td>earned income remainder </td> <td>all categories </td></tr></tbody></table> The €43,550 amount may, for married couples, be increased by the lesser of: €25,550 or the income of the second spouse. This brings the total maximum standard rate band for a married couple to €69,100,<a href="#cite_note-it1-46">[44]</a>[<a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">failed verification</a>] twice the single person's band. The increase is not transferable between spouses. Irish income tax brackets (2019) <table class="wikitable"> <tbody><tr> <th>Rate </th> <th>Taxable earned income </th> <th>Category </th></tr> <tr> <td>20% </td> <td>0–€35,300 </td> <td>individuals without dependent children </td></tr> <tr> <td>20% </td> <td>0–€39,300 </td> <td>single or widowed persons qualifying for the One-Parent Family tax credit </td></tr> <tr> <td>20% </td> <td>0–€44,300 </td> <td>married couples </td></tr> <tr> <td>40% </td> <td>earned income remainder </td> <td>all categories </td></tr></tbody></table> The €44,300 amount may, for married couples, be increased by the lesser of: €26,300 or the income of the second spouse. This brings the total maximum standard rate band for a married couple to €70,600,<a href="#cite_note-47">[45]</a> little less than twice the single person's band. The increase is not transferable between spouses. <div class="mw-heading mw-heading4"><h4 id="Tax_credits">Tax credits</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=11" title="Edit section: Tax credits">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Tax_credits_in_the_Republic_of_Ireland" title="Tax credits in the Republic of Ireland">Tax credits in the Republic of Ireland</a></div> A taxpayer's tax liability is reduced by the amount of their tax credits, which replaced tax-free allowances in 2001.<a href="#cite_note-it2-48">[46]</a> Tax credits are not refundable in the event that they exceed the amount of tax due, but may be carried forward within a year.<a href="#cite_note-it2-48">[46]</a> A wide range of tax credits are available. A few are awarded automatically, while others must be claimed by taxpayers. The principal tax credit is the personal tax credit, which is currently €1,650 per year for a single person and €3,300 per year for a married couple. A widowed person in the year of bereavement, or for as long as they have dependent children, may claim the €3,300 credit as well;<a href="#cite_note-it1-46">[44]</a> a higher credit is available to widowed parents during the five tax years following the bereavement. The PAYE tax credit, which is also €1,650, is awarded to employees and others who pay tax under the <a href="/wiki/Pay_as_you_earn" class="mw-redirect" title="Pay as you earn">Pay as you earn</a> system (further details below), to compensate them for the <a href="/wiki/Time_value_of_money" title="Time value of money">time value of money</a> effect; their tax is deducted from their incomes during the year, whereas the self-employed pay near the end of the year. The credit may not exceed 20% of the recipient's income during the year and it is not transferable between spouses.<a href="#cite_note-49">[47]</a> <div class="mw-heading mw-heading4"><h4 id="Rules_of_residence">Rules of residence</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=12" title="Edit section: Rules of residence">edit</a>]</div> A person resident and domiciled in Ireland is liable to Irish income tax on their total income from all sources worldwide. In this sense, a person who spends: <ul><li>183 days or more in Ireland during a tax year, or</li> <li>an aggregate of 280 days in the current and preceding tax year</li></ul> is considered to be resident.<a href="#cite_note-TCA819-50">[48]</a> Presence in Ireland of not more than 30 days in a tax year is ignored for the purposes of the two year test.<a href="#cite_note-TCA819-50">[48]</a> Since 1 January 2009, a person is treated as present in Ireland for a day if present at any time during the day; before this, a person was only treated as present if he or she was present at midnight, a rule which was nicknamed the "<a href="/wiki/Cinderella" title="Cinderella">Cinderella</a> clause".<a href="#cite_note-51">[49]</a> A person may also elect to be resident in Ireland in a year in which he arrives in Ireland, once he can satisfy Revenue that he intends to remain there for the next tax year.<a href="#cite_note-TCA819-50">[48]</a> A person who is resident in Ireland for three consecutive years becomes ordinarily resident, and ceases to be ordinarily resident after he has been non-resident in Ireland for three consecutive years.<a href="#cite_note-TCA820-52">[50]</a> A person is <a href="/wiki/Domicile_(law)" title="Domicile (law)">domiciled</a> in Ireland if born in Ireland; a person who has "demonstrated a positive intention of permanent residence in [a] new country" ceases to be domiciled in Ireland.<a href="#cite_note-RES1-53">[51]</a> A person who is not an Irish resident but is ordinarily resident in Ireland is liable to tax on all Irish and foreign-sourced income in full, except for income from a trade, profession, office, or employment, the duties of which are entirely exercised outside Ireland, and on foreign income under €3,810 per year.<a href="#cite_note-RES1-53">[51]</a> A person who is resident in Ireland, and is either ordinarily resident or domiciled in Ireland, but not both, is liable to tax on all Irish income in full, and on such foreign income as is remitted to Ireland.<a href="#cite_note-RES1-53">[51]</a> A person who is neither resident, ordinarily resident, nor domiciled in Ireland is taxable on all Irish sourced income in full, and on foreign sourced income in respect of a trade, profession, or employment exercised in Ireland.<a href="#cite_note-RES1-53">[51]</a> <div class="mw-heading mw-heading4"><h4 id="Exemption_limits_and_marginal_relief">Exemption limits and marginal relief</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=13" title="Edit section: Exemption limits and marginal relief">edit</a>]</div> A person aged 65 or over during the tax year is exempt from income tax if his or her income is under €18,000 per year.<a href="#cite_note-IT8-54">[52]</a> A married couple with income under €36,000 per year is also exempt if either spouse is aged 65 or over or reaches 65 during the year; the exemption amount is increased by €575 for each of the couple's first two dependent children and by €830 for each subsequent child.<a href="#cite_note-IT8-54">[52]</a> A person or couple earning slightly over the limit may claim what is known as marginal relief. In this case, income over the exemption limit is charged to tax at a flat rate of 40%. A person or couple may choose to be taxed under marginal relief or the regular tax system, and will be granted whichever system is more beneficial, including retroactively.<a href="#cite_note-IT8-54">[52]</a> <div class="mw-heading mw-heading4"><h4 id="Deductions_from_tax_liabilities">Deductions from tax liabilities</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=14" title="Edit section: Deductions from tax liabilities">edit</a>]</div> Some items of expenditure can be deducted from a person's income for tax purposes, generally referred to as getting tax relief. In some cases the tax must be claimed retrospectively; in others it is processed as an increase to tax credits. The vast majority are only allowed at the standard tax rate of 20%. <div class="mw-heading mw-heading5"><h5 id="Medical_insurance">Medical insurance</h5>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=15" title="Edit section: Medical insurance">edit</a>]</div> A person purchasing private medical insurance is entitled to tax relief at 20%, which is usually given at source – the person pays 80% of the cost, and the government pays the rest directly to the insurance company.<a href="#cite_note-55">[53]</a> Persons aged over 50 are entitled to a further tax credit, which is normally paid in full to the insurance company to offset the considerably higher cost incurred by insurers in respect of members over 50. <div class="mw-heading mw-heading5"><h5 id="Medical_expenses">Medical expenses</h5>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=16" title="Edit section: Medical expenses">edit</a>]</div> Tax relief is available on medical expenses.<a href="#cite_note-IT6-56">[54]</a> With the exception of fees paid to approved nursing homes, the relief is only available retrospectively (i.e. by completing a <a href="https://en.wiktionary.org/wiki/tax_return" class="extiw" title="wikt:tax return">tax return</a> at the end of the year), and the relief is awarded at 20% since 2009.<a href="#cite_note-IT6-56">[54]</a> It can be claimed for a person's own expenses, or expenses which they pay on behalf of a relative, dependant, or, since 2007, anyone at all.<a href="#cite_note-IT6-56">[54]</a> Medical expenses are construed widely, and include:<a href="#cite_note-IT6-56">[54]</a> <ul><li>Fees of doctors and consultants</li> <li>Prescription medicines (to a maximum of €144 per month, above which the <a href="/wiki/Health_Service_Executive" title="Health Service Executive">Health Service Executive</a> will repay the entire balance)</li> <li>Hospital costs</li> <li>Ambulance fees</li> <li>Non-routine dental treatments</li> <li>Nursing home expenses</li> <li>Special food for diabetics and coeliacs</li> <li>Overnight accommodation for a parent near a hospital where his or her child is being treated</li> <li>Travel expenses for dialysis patients or for the transport of children to and from hospital for children with life-threatening illnesses or permanent disabilities</li></ul> The relief can be claimed in the year when the cost was incurred or in the year when the payment was made.<a href="#cite_note-IT6-56">[54]</a> <div class="mw-heading mw-heading5"><h5 id="Permanent_health_insurance">Permanent health insurance</h5>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=17" title="Edit section: Permanent health insurance">edit</a>]</div> A person may deduct from his income for the purposes of tax calculation up to 10% of that income which is spent on permanent health insurance. Relief is therefore given at 40% if the person is paying the higher rate of tax. If the payment is made by salary deduction the payment is treated as a benefit in kind (BIK) and as such is subject to the Universal Social Charge (USC) and PRSI. <div class="mw-heading mw-heading5"><h5 id="Service_charges">Service charges</h5>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=18" title="Edit section: Service charges">edit</a>]</div> Tax relief is allowed on service charges paid to a local council for domestic sewage disposal, as well as all payments for domestic water supply or domestic refuse collection or disposal. The relief is allowed in arrears – credit for payments made in 2007 is given in 2008 – and is given at 20%, to a maximum of €80 (where €400 or more was paid for service charges).<a href="#cite_note-57">[55]</a> It will cease from 2011.<a href="#cite_note-58">[56]</a> <div class="mw-heading mw-heading5"><h5 id="Tuition_fees">Tuition fees</h5>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=19" title="Edit section: Tuition fees">edit</a>]</div> Tax relief at 20% is allowed in respect of tuition fees paid for third-level courses, excluding the first €2,500 for a full-time course and €1,250 for a part-time course, of the course fees). The maximum relief available is €1,400 per year (20% of €7,000). Courses must be of at least two years duration, except for postgraduate courses which must be of at least one-year duration. The course must also be approved by Revenue and delivered in a college approved by Revenue.<a href="#cite_note-IT31-59">[57]</a> As with medical expenses, since 2007 the relief could be claimed in respect of payments made by any person, irrespective of the relationship between payer and payee. It cannot be claimed in respect of administration, registration, or examination fees.<a href="#cite_note-IT31-59">[57]</a> Relief is also allowed in respect of fees of over €315 for foreign-language or information technology courses approved by <a href="/wiki/F%C3%81S" class="mw-redirect" title="FÁS">FÁS</a>, of less than two years duration, which results in the award of a certificate of competence. The relief is for 20% of the amount paid, to a maximum of €254 (20% of €1,270) per course. It is not available for courses in the Irish or English languages.<a href="#cite_note-IT31a-60">[58]</a> <div class="mw-heading mw-heading5"><h5 id="Pension_contributions">Pension contributions</h5>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=20" title="Edit section: Pension contributions">edit</a>]</div> Contributions to a <a href="/wiki/Pension_scheme" class="mw-redirect" title="Pension scheme">pension scheme</a> can be deducted from gross income before calculation of tax; tax relief is therefore allowed on them at 40% if the contributor is paying tax at that rate.<a href="#cite_note-61">[59]</a> Contributions (including AVCs) are subject to the Universal Service Charge currently at 7%. <div class="mw-heading mw-heading4"><h4 id="How_tax_is_paid">How tax is paid</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=21" title="Edit section: How tax is paid">edit</a>]</div> Taxpayers pay either on a "pay as you earn" system or a "pay and file" system. <div class="mw-heading mw-heading5"><h5 id="The_'Pay_As_You_Earn'_(PAYE)_system">The 'Pay As You Earn' (PAYE) system</h5>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=22" title="Edit section: The 'Pay As You Earn' (PAYE) system">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/PAYE" class="mw-redirect" title="PAYE">PAYE</a></div> Employees, pensioners, and directors generally have tax deducted from their income by their employers as it is paid.<a href="#cite_note-it11-62">[60]</a> Under this system, tax is calculated by the employer on each pay day, withheld, and paid over to Revenue.<a href="#cite_note-it11-62">[60]</a> Employers receive notification of the tax credit and standard rate band applicable to the employee from Revenue. A PAYE employee need only file a tax return on form 12<a href="#cite_note-form12-63">[61]</a> if requested to do so by an inspector of taxes, if she has other undeclared income, or if she wishes to claim reliefs which are not available on another form. <div class="mw-heading mw-heading5"><h5 id="Self-assessment">Self-assessment</h5>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=23" title="Edit section: Self-assessment">edit</a>]</div> The self-assessment system applies to persons who are self-employed or who receive non-PAYE income. Under the self-assessment system, a taxpayer must: <ul><li>pay preliminary tax for the current tax year,</li> <li>pay any balance of tax due for the last tax year, and</li> <li>file a return of income on form 11 for the last tax year</li></ul> by the deadline each year.<a href="#cite_note-IT10-64">[62]</a> The deadline is 31 October for paper filings. It has historically been extended to mid-November for returns filed online, but it is not clear whether this will continue. Preliminary tax must be at least equal to the least of: <ul><li>90% of tax for the current tax year</li> <li>100% of tax for the previous tax year</li> <li>105% of tax for the pre-preceding tax year (for payments by monthly direct debit)</li></ul> Revenue will calculate the tax payable for a person who files a return of income more than two months prior to the filing deadline.<a href="#cite_note-IT10-64">[62]</a> Underpaid tax attracts an interest penalty charge of 0.0219% per day,<a href="#cite_note-IT10-64">[62]</a> and underpayments may result in a surcharge,<a href="#cite_note-65">[63]</a> prosecution,<a href="#cite_note-66">[64]</a> or publication of their name in a defaulters' list.<a href="#cite_note-67">[65]</a> <div class="mw-heading mw-heading3"><h3 id="Universal_Social_Charge_(USC)">Universal Social Charge (USC)</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=24" title="Edit section: Universal Social Charge (USC)">edit</a>]</div> The Universal Social Charge (USC) is a tax on income that replaced both the income levy and the health levy (also known as the health contribution) since 1 January 2011. It is charged on a person's gross income before any pension contributions or PRSI. If a person's income is less than €13,000 they pay no Universal Social Charge (USC). (This limit was €4,004 in 2011, €10,036 from 2012 to 2014 and €12,012 in 2015.) Once income is over this limit, a person pays the relevant rate of USC on all income. For example, a person with income of €13,000 will pay no USC. A person with income of €13,001 will pay 0.5% on income up to €12,012 and 2.5% on income between €12,012 and €13,001. Aggregate income for USC purposes does not include payments from the <a href="/wiki/Department_of_Social_Protection" title="Department of Social Protection">Department of Social Protection</a>.<a href="#cite_note-68">[66]</a> <div class="mw-heading mw-heading4"><h4 id="Standard_Rates_of_USC_(2018)">Standard Rates of USC (2018)</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=25" title="Edit section: Standard Rates of USC (2018)">edit</a>]</div> <table class="wikitable"> <tbody><tr> <th>Rate </th> <th>Income Band </th></tr> <tr> <td>0.5% </td> <td>Up to €12,012 </td></tr> <tr> <td>2% </td> <td>From €12,012.01 to €19,372.00 </td></tr> <tr> <td>4.75% </td> <td>From €19,372.01 to €70,044.00 </td></tr> <tr> <td>8% </td> <td>From €70,044.01 to €100,000.00 </td></tr> <tr> <td>8% </td> <td>Any PAYE income over €100,000 </td></tr> <tr> <td>11% </td> <td>Non-PAYE (Self-employed) income over €100,000 </td></tr></tbody></table> <div class="mw-heading mw-heading4"><h4 id="Reduced_Rates_of_USC_(2018)">Reduced Rates of USC (2018)</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=26" title="Edit section: Reduced Rates of USC (2018)">edit</a>]</div> <table class="wikitable"> <tbody><tr> <th>Rate </th> <th>Income Band </th></tr> <tr> <td>0.5% </td> <td>Income up to €12,012 </td></tr> <tr> <td>2% </td> <td>All income over €12,012 </td></tr></tbody></table> Reduced rates of USC apply to: <ul><li>People aged 70 or over whose aggregate income for the year is €60,000 or less</li> <li>Medical card holders aged under 70 whose aggregate income for the year is €60,000 or less</li></ul> <div class="mw-heading mw-heading3"><h3 id="Pay_Related_Social_Insurance_(PRSI)">Pay Related Social Insurance (PRSI)</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=27" title="Edit section: Pay Related Social Insurance (PRSI)">edit</a>]</div> PRSI is paid by employees, employers, and the self-employed as a percentage of wages after pension contributions.<a href="#cite_note-welfare1-69">[67]</a> It includes social insurance and a health contribution.<a href="#cite_note-welfare1-69">[67]</a> Social insurance payments are used to help pay for <a href="/wiki/Welfare" class="mw-redirect" title="Welfare">social welfare</a> payments and pensions. Each week's payment earns the employee a "credit" or "contribution", which credits are used to establish entitlements to non-means-tested welfare payments such as <a href="/wiki/Unemployment_benefits" title="Unemployment benefits">Jobseeker's Benefit</a><a href="#cite_note-70">[68]</a> and the <a href="/wiki/Old-age_pension" class="mw-redirect" title="Old-age pension">State Pension</a> (contributory).<a href="#cite_note-71">[69]</a> The health contribution is used to help fund the health services,<a href="#cite_note-welfare1-69">[67]</a> although paying it does not confer any entitlement to treatment or anything else. For the most part, the two amounts are combined and stated as one deduction on payslips. There was a ceiling of €75,036 per year on the employee social insurance element of the payment but this ceiling was abolished from 2011 onwards. <div class="mw-heading mw-heading4"><h4 id="Class_A">Class A</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=28" title="Edit section: Class A">edit</a>]</div> Class A workers are employees aged under 66 in industrial, commercial, and service-type employment who are paid more than €38 a week from all employments, as well as to public servants recruited from 6 April 1995.<a href="#cite_note-sw14-72">[70]</a> Class A employees earning under €352 per week are placed in subclass AO, and pay no PRSI/<a href="#cite_note-sw14-72">[70]</a> Class A employees earning between €352 and €356 are in subclass AX; those earning over €356 but less than or equal to €500 are in subclass AL. Both subclasses pay 4% PRSI, and the first €127 of earnings are no longer disregarded for this calculation, so therefore PRSI is 4% on all earnings/<a href="#cite_note-sw14-72">[70]</a> Class A employees earning over €500 per week are in subclass A1 and pay 4% on all their weekly earnings.<a href="#cite_note-sw14-72">[70]</a> Employers of employees in the above classes pay 8.5% PRSI for employees earning under €356 per week and 10.75% PRSI for employees earning over that amount. The applicable rate applies on the entire wage, with no ceiling.<a href="#cite_note-sw14-72">[70]</a> Classes A4, A5, A6, A7, A8, and A9 relate to community employment schemes and employer's PRSI exemption schemes. Class A8 is for income under €352 per week and has no employee PRSI liability; class A9 is for income over that amount and is liable at a flat rate of 4%.<a href="#cite_note-sw14-72">[70]</a> Both classes have an employer's PRSI rate of 0.5%.<a href="#cite_note-sw14-72">[70]</a> <div class="mw-heading mw-heading4"><h4 id="Classes_B,_C,_and_D">Classes B, C, and D</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=29" title="Edit section: Classes B, C, and D">edit</a>]</div> Class B workers are permanent and pensionable civil servants recruited before 6 April 1995, doctors and dentists employed in the civil service, and <a href="/wiki/Garda_S%C3%ADoch%C3%A1na" title="Garda Síochána">gardaí</a> recruited before 6 April 1995.<a href="#cite_note-sw14-72">[70]</a> Class B workers earning under €352 per week are placed in subclass BO, and pay no PRSI.<a href="#cite_note-sw14-72">[70]</a> Class B workers earning between €352 and €500 per week are placed in subclass BX, and class B workers earning over €500 per week but exempt from the health contribution are placed in subclass B2.<a href="#cite_note-sw14-72">[70]</a> Both these subclasses pay 0.9% PRSI on all earnings except the first €26 per week.<a href="#cite_note-sw14-72">[70]</a> Class B workers earning over €500 per week and not exempt from the health contribution are placed in subclass B1. They pay 4% PRSI on the first €26 of their weekly earnings, 4.9% on the next €1,417, and 5.9% on the balance.<a href="#cite_note-sw14-72">[70]</a> Class C workers are commissioned officers of the <a href="/wiki/Defence_Forces_(Ireland)" title="Defence Forces (Ireland)">defence forces</a>, and members of the army nursing service, recruited before 6 April 1995.<a href="#cite_note-sw14-72">[70]</a> Class D workers are all permanent and pensionable employees in the public service not caught in classes B or C, recruited before 6 April 1995.<a href="#cite_note-sw14-72">[70]</a> Workers in classes C and D pay PRSI at the same rates as class B.<a href="#cite_note-sw14-72">[70]</a> Employers of class B employees pay a flat rate of 2.01% PRSI on all their employees' earnings; for class C, the rate is 1.85%, and for class D it is 2.35%,<a href="#cite_note-sw14-72">[70]</a> although this is effectively a transfer of money from one government account to another. <div class="mw-heading mw-heading4"><h4 id="Class_H">Class H</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=30" title="Edit section: Class H">edit</a>]</div> Class H workers are <a href="/wiki/Non-commissioned_officer" title="Non-commissioned officer">non-commissioned officers</a> and <a href="/wiki/Enlisted_personnel" class="mw-redirect" title="Enlisted personnel">enlisted personnel</a> of the Defence Forces.<a href="#cite_note-sw14-72">[70]</a> Class H workers earning under €352 per week are placed in subclass HO, and pay no PRSI.<a href="#cite_note-sw14-72">[70]</a> Class H workers earning from €352 to €500 per week are placed in subclass HX. Class H workers earning over €500 and exempt from the health contribution are placed in subclass H2. Workers in each of these classes pay 3.9% PRSI on their earnings except for the first €127 per week.<a href="#cite_note-sw14-72">[70]</a> Other class H workers are placed in subclass H1. They pay 4% PRSI on the first €127 of their weekly earnings, 7.9% on the next €1,316, and 8.9% on the balance.<a href="#cite_note-sw14-72">[70]</a> Employers of class H workers pay 10.05% PRSI on all their employees' earnings.<a href="#cite_note-sw14-72">[70]</a> <div class="mw-heading mw-heading4"><h4 id="Class_J">Class J</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=31" title="Edit section: Class J">edit</a>]</div> Class J workers are employees aged 66 or over, those earning under €38 per week, or those in subsidiary employment.<a href="#cite_note-sw14-72">[70]</a> They pay only the health contribution of 4% if their earnings exceed €500 per week, or 5% on the amount that exceeds €1,443 per week.<a href="#cite_note-sw14-72">[70]</a> The employer's contribution is 0.5%.<a href="#cite_note-sw14-72">[70]</a> Subsidiary employment includes the employment of a person subject to class B, C, D, or H in his main employment.<a href="#cite_note-sw14-72">[70]</a> <div class="mw-heading mw-heading4"><h4 id="Classes_K_and_M">Classes K and M</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=32" title="Edit section: Classes K and M">edit</a>]</div> Classes K and M apply to income which is subject to the health contribution but not to social insurance, including occupational pensions. It also applies to judges, state solicitors, and income of self-employed persons aged 66 or over.<a href="#cite_note-sw14-72">[70]</a> Class K income is subject to the health contribution of 4% if earnings exceed €500 per week, or 5% on the amount that exceeds €1,443 per week.<a href="#cite_note-sw14-72">[70]</a> There is no employer contribution.<a href="#cite_note-sw14-72">[70]</a> Class M relates to persons under 16, who are exempt from PRSI entirely, and to income which would fall under class K paid to persons exempt from the health contribution.<a href="#cite_note-sw14-72">[70]</a> It has a zero rate.<a href="#cite_note-sw14-72">[70]</a> <div class="mw-heading mw-heading4"><h4 id="Class_S">Class S</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=33" title="Edit section: Class S">edit</a>]</div> <a href="/wiki/Self-employment" title="Self-employment">Self-employed</a> people, including certain <a href="/wiki/Company_director" class="mw-redirect" title="Company director">company directors</a>, pay class S PRSI; the class also applies to certain investment and rental income.<a href="#cite_note-sw14-72">[70]</a> Where income is less than €500 per week, subclass S0 applies. Where income is above €500 per week, subclass S1 applies, except to persons exempt from the health contribution, to whom subclass S2 applies.<a href="#cite_note-sw14-72">[70]</a> The rate for subclasses S0 and S2 is 3%, and the rate for subclass S1 is 7% up to €1,443 per week and 8% on that portion of income above that amount.<a href="#cite_note-sw14-72">[70]</a> <div class="mw-heading mw-heading4"><h4 id="Health_contribution">Health contribution</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=34" title="Edit section: Health contribution">edit</a>]</div> The health contribution was replaced by the USC from 2011 onwards<a href="#cite_note-73">[71]</a> <div class="mw-heading mw-heading4"><h4 id="How_PRSI_is_paid">How PRSI is paid</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=35" title="Edit section: How PRSI is paid">edit</a>]</div> Taxpayers paying class S PRSI pay it, and the health contribution, along with their tax.<a href="#cite_note-74">[72]</a> For other taxpayers, it is withheld from their net income.<a href="#cite_note-welfare1-69">[67]</a> <div class="mw-heading mw-heading2"><h2 id="Taxes_on_Consumption_(VAT_and_Excise)">Taxes on Consumption (VAT and Excise)</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=36" title="Edit section: Taxes on Consumption (VAT and Excise)">edit</a>]</div> <div class="mw-heading mw-heading3"><h3 id="Value_added_tax_(VAT)">Value added tax (VAT)</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=37" title="Edit section: Value added tax (VAT)">edit</a>]</div> <a href="/wiki/Value-Added_Tax" class="mw-redirect" title="Value-Added Tax">Value-Added Tax</a> (VAT) is a transaction tax on Irish <a href="/wiki/Consumer_spending" title="Consumer spending">consumer spending</a>, and almost all goods and services supplied in Ireland are subject to VAT.<a href="#cite_note-VATportal-75">[73]</a> Goods imported into Ireland from outside the EU are also subject to VAT, which is charged by Customs at the border.<a href="#cite_note-whatisvat-76">[74]</a> Irish VAT is part of the <a href="/wiki/European_Union_Value_Added_Tax" class="mw-redirect" title="European Union Value Added Tax">European Union Value Added Tax</a> system and each Member State is required to impose the EU VAT legislation by way of its own domestic legislation, however, there are key differences between the rules for each state.<a href="#cite_note-77">[75]</a> All non-exempt traders are required to register for VAT and collect VAT on the goods and services they supply.<a href="#cite_note-whatisvat-76">[74]</a> Each trader in the chain of supply, from manufacturer to retailer, charges VAT on their sales and incurs VAT on their raw materials; they pay the Irish Revenue their net VAT.<a href="#cite_note-whatisvat-76">[74]</a> <div class="mw-heading mw-heading4"><h4 id="Registration_thresholds">Registration thresholds</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=38" title="Edit section: Registration thresholds">edit</a>]</div> A trader whose turnover exceeds the registration thresholds, or is likely to exceed them in the next 12 months, must register for VAT.<a href="#cite_note-VATreg-78">[76]</a> The registration thresholds are as follows:<a href="#cite_note-VATreg-78">[76]</a> <ul><li>The basic threshold is €75,000 (provided no more than 10% of turnover comes from services and none of the other conditions below are met).</li> <li>The threshold for a person supplying services, making mail-order or distance sales into Ireland, or supplying goods liable at the VAT rates of 13.5% or 21% which he manufactures from zero-rated materials is €37,500.</li> <li>The threshold for a person making intra-EU acquisitions is €41,000.</li> <li>There is no threshold for a non-established person supplying taxable goods or services in Ireland, or for a person receiving so-called Fourth Schedule services (intangible, remotely provided services, like advertising, broadcasting, and telecommunications services) from abroad — any such person must register for VAT.</li></ul> A person below these limits may register voluntarily.<a href="#cite_note-VATreg-78">[76]</a> It is often beneficial for persons who mainly trade with other businesses to register for VAT even when their turnover is below the relevant limits.<a href="#cite_note-79">[77]</a> <div class="mw-heading mw-heading4"><h4 id="VAT_rates">VAT rates</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=39" title="Edit section: VAT rates">edit</a>]</div> VAT rates range from 0% on books, children's clothing and educational services and items, to 23% on the majority of goods.<a href="#cite_note-vatrates-80">[78]</a> The 13.5% rate applies to many labour-intensive services as well as to restaurant meals, hot takeaway food, and bakery products.<a href="#cite_note-vatrates-80">[78]</a> A 4.8% rate applies to supply of livestock and greyhounds.<a href="#cite_note-vatrates-80">[78]</a> A 5.4% "flat rate addition" applies to the agricultural sector, although this is not strictly VAT – it is charged by farmers not registered for VAT to compensate them for VAT which they must pay to their suppliers.<a href="#cite_note-flatratefarmers-81">[79]</a> The flat rate addition is not paid away to the Revenue.<a href="#cite_note-flatratefarmers-81">[79]</a><a href="#cite_note-82">[80]</a> Traders collecting VAT can deduct the VAT incurred on their purchases from their VAT liability, and where the VAT paid exceeds VAT received, can claim a refund. The VAT period is normally two <a href="/wiki/Gregorian_calendar" title="Gregorian calendar">calendar months</a> (other filing periodicity, such as four-monthly, and semi-annual also apply in certain circumstances). A VAT return is made on the 19th day of the following the end of the period. However, if a person submits the return on the website, i.e. ROS ("Revenue Online Service"), and also performs payment via ROS, then the due date is extended to the 23rd day following the end of the period. Once a year a detailed breakdown of VAT returns must be prepared by traders and submitted to the government – traders may choose their own date for this. Traders with low VAT liabilities may opt for six-monthly or four-monthly payments instead of the standard bi-monthly one,<a href="#cite_note-83">[81]</a> and traders who are generally in the position of claiming repayments of VAT rather than making payments may make monthly returns.<a href="#cite_note-84">[82]</a> <div class="mw-heading mw-heading3"><h3 id="Excise_Duty">Excise Duty</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=40" title="Edit section: Excise Duty">edit</a>]</div> <a href="/wiki/Excise_tax" class="mw-redirect" title="Excise tax">Excise tax</a> is charged on <a href="/wiki/Mineral_oil" title="Mineral oil">mineral oil</a>, tobacco, and alcohol.<a href="#cite_note-85">[83]</a> <ul><li>Mineral oil includes <a href="/w/index.php?title=Hydrocarbon_oil&action=edit&redlink=1" class="new" title="Hydrocarbon oil (page does not exist)">hydrocarbon oil</a>, <a href="/wiki/Liquefied_petroleum_gas" title="Liquefied petroleum gas">liquefied petroleum gas</a>, substitute fuel, and additives.<a href="#cite_note-S94-86">[84]</a> Hydrocarbon oil includes petroleum oil, <a href="/wiki/Coal_oil" title="Coal oil">oil produced from coal</a>, <a href="/wiki/Bitumen" title="Bitumen">bituminous</a> substances, and liquid <a href="/wiki/Hydrocarbon" title="Hydrocarbon">hydrocarbons</a>, but not substances that are solid or semi-solid at 15 °C<a href="#cite_note-S94-86">[84]</a> In addition to the tax, a <a href="/wiki/Carbon_tax" title="Carbon tax">carbon charge</a> is applicable to petrol, <a href="/wiki/Aviation_gasoline" class="mw-redirect" title="Aviation gasoline">aviation gasoline</a>, and heavy oil used as a propellant, for air navigation, or for private pleasure navigation,<a href="#cite_note-87">[85]</a> and this was scheduled to be extended in May 2010 to apply to other uses of heavy oil and liquefied petroleum gas,<a href="#cite_note-88">[86]</a> and to natural gas.<a href="#cite_note-89">[87]</a></li> <li>Tobacco excise applies to tobacco products, including cigars, cigarettes, <a href="/wiki/Cavendish_tobacco" title="Cavendish tobacco">cavendish</a>, <a href="/w/index.php?title=Hard-pressed_tobacco&action=edit&redlink=1" class="new" title="Hard-pressed tobacco (page does not exist)">hard-pressed tobacco</a>, <a href="/wiki/Pipe_tobacco" class="mw-redirect" title="Pipe tobacco">pipe tobacco</a>, and other smoking or <a href="/wiki/Chewing_tobacco" title="Chewing tobacco">chewing tobacco</a>.<a href="#cite_note-90">[88]</a> The increased rate of tax will bring prices for cigerettes up by 50c per packet as outlined in the Irish Budget 2018.</li> <li>Alcohol and alcoholic beverages duty applies to alcohol products produced in Ireland or imported into Ireland.<a href="#cite_note-91">[89]</a> As of 2016 tax over a bottle of <a href="/wiki/Wine" title="Wine">wine</a> is over 50%.<a href="#cite_note-92">[90]</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Corporation_tax_(CT)">Corporation tax (CT)</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=41" title="Edit section: Corporation tax (CT)">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Tax_rates" title="Corporation tax in the Republic of Ireland">Corporation tax in the Republic of Ireland § Tax rates</a></div> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:Irish_Corporation_Tax_as_%25_of_Total_Tax_(1989_to_2012).jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Irish_Corporation_Tax_as_%25_of_Total_Tax_%281989_to_2012%29.jpg/220px-Irish_Corporation_Tax_as_%25_of_Total_Tax_%281989_to_2012%29.jpg" decoding="async" width="220" height="156" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/00/Irish_Corporation_Tax_as_%25_of_Total_Tax_%281989_to_2012%29.jpg/330px-Irish_Corporation_Tax_as_%25_of_Total_Tax_%281989_to_2012%29.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/00/Irish_Corporation_Tax_as_%25_of_Total_Tax_%281989_to_2012%29.jpg/440px-Irish_Corporation_Tax_as_%25_of_Total_Tax_%281989_to_2012%29.jpg 2x" data-file-width="1843" data-file-height="1303" /></a><figcaption>Irish Corporation Tax as a % Total Irish Tax has between 10% and 16% of Total Irish Tax.<a href="#cite_note-dof1-2">[2]</a></figcaption></figure> Irish <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Yearly_returns_(2001–2019)" title="Corporation tax in the Republic of Ireland">corporation tax returns</a> have historically been between 10% and 16% of total Irish net Tax Revenues, however, since 2015, corporation tax has risen sharply, doubling in scale from 4.6 billion in 2014 to 8.2 billion in 2017; the Revenue Commissioners state that foreign multinationals pay circa 80% of Irish corporation tax.<a href="#cite_note-ct1-15">[13]</a> As of November 2018<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit">[update]</a>, there are two rates of corporation tax ("CT") in the Republic of Ireland:<a href="#cite_note-ida1-93">[91]</a><a href="#cite_note-ida2-94">[92]</a><a href="#cite_note-du-95">[93]</a><a href="#cite_note-96">[94]</a> <ul><li>a 12.5% headline rate<a href="#cite_note-ETR-97">[c]</a> for trading income (or active businesses income in the Irish tax code); trading relates to a business enterprise;</li> <li>a 25.0% headline rate<a href="#cite_note-99">[d]</a> for non-trading income (or passive income in the Irish tax code); covering investment income (e.g. income from buying and selling assets), rental income from real estate, net profits from foreign trades, and income from certain land dealings and income from oil, gas and mineral exploitations.</li></ul> <figure class="mw-default-size" typeof="mw:File/Thumb"><a href="/wiki/File:EUROSTAT_Ireland_Gross_Operating_Surplus_by_Controlling_Country,_%E2%82%ACmillion_2015.png" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/8/8b/EUROSTAT_Ireland_Gross_Operating_Surplus_by_Controlling_Country%2C_%E2%82%ACmillion_2015.png/220px-EUROSTAT_Ireland_Gross_Operating_Surplus_by_Controlling_Country%2C_%E2%82%ACmillion_2015.png" decoding="async" width="220" height="131" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/8/8b/EUROSTAT_Ireland_Gross_Operating_Surplus_by_Controlling_Country%2C_%E2%82%ACmillion_2015.png/330px-EUROSTAT_Ireland_Gross_Operating_Surplus_by_Controlling_Country%2C_%E2%82%ACmillion_2015.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/8/8b/EUROSTAT_Ireland_Gross_Operating_Surplus_by_Controlling_Country%2C_%E2%82%ACmillion_2015.png/440px-EUROSTAT_Ireland_Gross_Operating_Surplus_by_Controlling_Country%2C_%E2%82%ACmillion_2015.png 2x" data-file-width="1024" data-file-height="612" /></a><figcaption>Irish Gross Operating Surplus (i.e. profits), by the controlling country of the company (note: a material part of the Irish figure is also from U.S. <a href="#Corporate_tax_inversions">tax inversions</a> who are U.S.–controlled). Eurostat (2015).<a href="#cite_note-100">[96]</a></figcaption></figure> The <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Historical_rates_(1994–2018)" title="Corporation tax in the Republic of Ireland">special 10% tax rate</a> for manufacturing in Ireland (introduced from 1980/81), and for financial services in the special economic zone of the <a href="/wiki/International_Financial_Services_Centre,_Dublin" title="International Financial Services Centre, Dublin">International Financial Services Centre</a> in Dublin (introduced from 1987), have now been phased out since 2010 and 2003 respectively, and are no longer in operation.<a href="#cite_note-his2-101">[97]</a><a href="#cite_note-coffey2-102">[98]</a> As of November 2018<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit">[update]</a>, Ireland's corporate tax system is a "worldwide tax" system, with no <a href="/wiki/Thin_capitalisation" title="Thin capitalisation">thin capitalisation</a> rules, and a holding company regime for <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#Corporate_tax_inversions" title="Corporation tax in the Republic of Ireland">tax inversions</a> to Ireland.<a href="#cite_note-du-95">[93]</a> Ireland has the most U.S. corporate tax inversions, and <a href="/wiki/Medtronic" title="Medtronic">Medtronic</a> (2015) was the largest U.S. tax inversion in history.<a href="#cite_note-bbb-103">[99]</a> Ireland's corporate tax system has <a href="/wiki/Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">base erosion and profit shifting</a> (BEPS) tools, such as the <a href="/wiki/Double_Irish" class="mw-redirect" title="Double Irish">Double Irish</a> (used by Google and Facebook), the <a href="/wiki/Double_Irish_arrangement#Replacement_by_Single_Malt" title="Double Irish arrangement">Single Malt</a> (used by Microsoft and Allergan), and the <a href="/wiki/Double_Irish_arrangement#CAIA" title="Double Irish arrangement">Capital Allowances for Intangible Assets</a> (CAIA) (used by Accenture, and by Apple post Q1 2015); in June 2018, academics showed they are the largest global BEPS tools.<a href="#cite_note-zucman-18">[16]</a> In a phenomenon sometimes referred to as "<a href="/wiki/Leprechaun_economics" title="Leprechaun economics">leprechaun economics</a>", Apple's 2015 restructure of its BEPS tools inflated Irish GDP by 34.4%.<a href="#cite_note-cofr-4">[4]</a> Ireland's tax system also offers SPVs that can be used by foreign investors to avoid the 25% corporate tax on passive income from Irish assets, which are covered in more detail in <a href="/wiki/Irish_Section_110_Special_Purpose_Vehicle_(SPV)" class="mw-redirect" title="Irish Section 110 Special Purpose Vehicle (SPV)">Irish Section 110 Special Purpose Vehicle (SPV)</a>, and in <a href="/wiki/Qualifying_investor_alternative_investment_fund_(QIAIF)" class="mw-redirect" title="Qualifying investor alternative investment fund (QIAIF)">Qualifying investor alternative investment fund (QIAIF)</a>. The Irish QIAIF is a Central Bank of Ireland regulatory classification that includes the <a href="/wiki/Irish_Collective_Asset-management_Vehicle" class="mw-redirect" title="Irish Collective Asset-management Vehicle">Irish Collective Asset-management Vehicle</a> or ICAV, and the <a href="/wiki/L-QIAIF" class="mw-redirect" title="L-QIAIF">L-QIAIF</a>. <div class="mw-heading mw-heading2"><h2 id="Capital_gains_tax_(CGT)">Capital gains tax (CGT)</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=42" title="Edit section: Capital gains tax (CGT)">edit</a>]</div> <a href="/wiki/Capital_gains_tax" title="Capital gains tax">Capital gains tax</a> is payable where a person makes a gain on the sale of assets, called chargeable assets.<a href="#cite_note-CGT-104">[100]</a> The standard CGT rate is 33% in respect of disposals made from midnight on 7 December 2013. The rate of tax for disposals made in previous years is less: details can be obtained from the Revenue Commissioners.<a href="#cite_note-CGT-104">[100]</a> <div class="mw-heading mw-heading3"><h3 id="Persons_affected">Persons affected</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=43" title="Edit section: Persons affected">edit</a>]</div> Any person (including a company) resident or <a href="/w/index.php?title=Ordinarily_resident&action=edit&redlink=1" class="new" title="Ordinarily resident (page does not exist)">ordinarily resident</a> in Ireland is liable to CGT on all chargeable gains accruing on all disposals of chargeable assets. A person resident or ordinarily resident, but not domiciled, in Ireland is only liable to CGT on disposals of assets outside of Ireland where the gains are remitted to Ireland.<a href="#cite_note-CGT1-105">[101]</a> A person neither resident nor ordinarily resident in Ireland is only liable to CGT on gains from:<a href="#cite_note-CGT1-105">[101]</a> <ol><li>Land and buildings in Ireland</li> <li>Minerals or mining rights in Ireland</li> <li>Exploration or exploitation rights in a designated area of the Irish Continental Shelf</li> <li>Shares (not quoted on a stock exchange) deriving their value from any or all of items 1, 2, or 3</li> <li>Assets in Ireland used for the purpose of a business carried on in Ireland</li></ol> <div class="mw-heading mw-heading3"><h3 id="Calculation">Calculation</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=44" title="Edit section: Calculation">edit</a>]</div> The gain or loss is calculated as the sale price less the purchase price.<a href="#cite_note-CGT1-105">[101]</a> From the sale price can be deducted the cost of acquisition of the asset, including incidental costs such as conveyancing costs, the cost of the disposal, and costs of improving the asset.<a href="#cite_note-CGT1-105">[101]</a> Where the asset was acquired prior to 6 April 1974, its value on that date is used instead of the purchase price.<a href="#cite_note-CGT1-105">[101]</a> The purchase price, cost of acquisition, and costs of improvement can be adjusted for inflation from 6 April 1974 up to 31 December 2002, and a table is published by Revenue for the purpose of calculating this adjustment.<a href="#cite_note-CGT1-105">[101]</a> The inflation adjustment can only operate to reduce a gain; it cannot increase a loss or turn a gain into a loss.<a href="#cite_note-CGT1-105">[101]</a> <div class="mw-heading mw-heading3"><h3 id="Offsetting">Offsetting</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=45" title="Edit section: Offsetting">edit</a>]</div> Capital losses can be offset against capital gains arising in the same or later tax year. Non-chargeable losses (see below) cannot be offset against chargeable gains. In each tax year losses carried forward must be used before exemptions are applied. <div class="mw-heading mw-heading3"><h3 id="Exemptions_and_reliefs">Exemptions and reliefs</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=46" title="Edit section: Exemptions and reliefs">edit</a>]</div> <ul><li>The first €1,270 of net gains by an individual each year are not chargeable. The exemption is not transferable between spouses and cannot be carried forward from year to year.<a href="#cite_note-CGT1-105">[101]</a></li> <li>Certain assets are designated non-chargeable assets, including:<a href="#cite_note-CGT1-105">[101]</a> <ul><li>Government securities</li> <li><a href="/w/index.php?title=Savings_certificates&action=edit&redlink=1" class="new" title="Savings certificates (page does not exist)">Savings certificates</a> and <a href="/wiki/Savings_bonds" class="mw-redirect" title="Savings bonds">savings bonds</a></li> <li>Land bonds</li> <li>Securities issued by certain semi-state bodies</li></ul></li> <li>Certain gains/losses are not chargeable, including:<a href="#cite_note-CGT1-105">[101]</a> <ul><li><a href="/w/index.php?title=National_Instalment_Savings&action=edit&redlink=1" class="new" title="National Instalment Savings (page does not exist)">National Instalment Savings</a> bonuses and <a href="/wiki/Prize_Bond" title="Prize Bond">Prize Bond</a> prizes</li> <li>Gains from <a href="/wiki/Life_assurance" class="mw-redirect" title="Life assurance">life assurance</a> policies or deferred annuity contracts, except those purchased from another person or taken out after May 1993 with certain foreign insurers</li> <li>Gains on the disposal of wasting <a href="/wiki/Personal_property" title="Personal property">chattels</a>, for example animals and motor cars</li> <li>Gains on the disposal of tangible non-wasting movable property worth €2,540 or less on disposal (the disposal of a set of articles to one person or to connected persons is considered a single disposal)</li> <li>Gains accruing to local authorities, and some gains accruing to pension funds, trade unions, and charities</li> <li>Gains from betting, lotteries, and sweepstakes</li></ul></li> <li>Gains from the sale by an individual of his/her principal private residence (including up to 0.4 hectares of land) are not chargeable.<a href="#cite_note-CGT1-105">[101]</a> If only part of the premises is a principal private residence, the relief is allowed on a proportionate basis.<a href="#cite_note-CGT1-105">[101]</a> This relief does not apply where land is sold as development land.<a href="#cite_note-CGT1-105">[101]</a></li> <li>The transfer by a parent to his/her child of a site where the child will construct a principal private residence is exempt from CGT as long as the child lives there for at least three years.<a href="#cite_note-CGT1-105">[101]</a></li> <li>The sale by a person aged over 55 of a business or farm for under €0.5m, or to a family member, is exempt.<a href="#cite_note-CGT1-105">[101]</a></li></ul> Transfers between spouses do not give rise to a charge for capital gains tax; the acquiring spouse is considered to have acquired the property on the same date and at the same price as the disposing spouse.<a href="#cite_note-CGT1-105">[101]</a> <div class="mw-heading mw-heading3"><h3 id="Payment">Payment</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=47" title="Edit section: Payment">edit</a>]</div> CGT is a self-assessment tax for all taxpayers. Tax on gains realised in the first eleven months of the year is payable by 15 December that year, and tax on gains realised in December payable by 31 January the next year. A return must be made by 31 October in the following year with full details of the gain.<a href="#cite_note-CGTFAQ-106">[102]</a> A person purchasing a chargeable asset for over €500,000 must <a href="/wiki/Withholding_tax" class="mw-redirect" title="Withholding tax">withhold</a> 15% of the price and pay it to Revenue unless the Revenue has issued a CG50A certificate to the vendor prior to the purchase.<a href="#cite_note-CG50A-107">[103]</a> The certificate CG50A is issued by the Revenue on application, provided that either the vendor is resident in Ireland, no CGT is payable on the disposal, or the CGT has already been paid.<a href="#cite_note-CG50A-107">[103]</a> <div class="mw-heading mw-heading2"><h2 id="Deposit_interest_retention_tax">Deposit interest retention tax</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=48" title="Edit section: Deposit interest retention tax">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Deposit_interest_retention_tax" title="Deposit interest retention tax">Deposit interest retention tax</a></div> Deposit Interest Retention Tax (abbreviated as DIRT), is a <a href="/wiki/Retention_tax" class="mw-redirect" title="Retention tax">retention tax</a> charged on <a href="/wiki/Interest" title="Interest">interest</a> earned on bank accounts, as well as some other investments. It was first introduced in Ireland in the 1980s to reduce tax evasion on unearned income. DIRT is deducted at source by financial institutions<a href="#cite_note-dirt-108">[104]</a> From 1 January 2014, DIRT is charged at 41% (was 33% in 2013) for payments made annually or more frequently. The tax is deducted by the bank or other deposit-taker before the interest is paid. DIRT will be charged at 36% (in 2013, lower rates in previous years) for payments made less frequently. This higher D.I.R.T. rate has been abolished, as and from 1 January 2014, and the D.I.R.T. rate of 41% applies to any interest paid or credited on these deposits on or after 1 January 2014.<a href="#cite_note-dirt-108">[104]</a> Persons aged over 65 or incapacitated, whose income is less than the exemption limit (currently €20,000), may claim a refund of DIRT,<a href="#cite_note-109">[105]</a> or may submit an appropriate form to their banks or financial institutions to have interest paid free of DIRT.<a href="#cite_note-110">[106]</a> DIRT does not apply to:<a href="#cite_note-dirt-108">[104]</a> <ul><li>Interest on deposits where the beneficial owner is a non-resident</li> <li>Deposits of companies which are chargeable to corporation tax</li> <li>Deposits of Revenue-approved pension schemes</li> <li>Deposits belonging to charities</li></ul> <div class="mw-heading mw-heading2"><h2 id="Stamp_duties">Stamp duties</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=49" title="Edit section: Stamp duties">edit</a>]</div> <a href="/wiki/Stamp_duty" title="Stamp duty">Stamp duty</a> is charged on the conveyance of residential property, non-residential property, and long leases, and also on company share transfers, bank cheques and cards (i.e. ATM cards and credit cards), and insurance policies. <div class="mw-heading mw-heading3"><h3 id="Conveyance_of_property">Conveyance of property</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=50" title="Edit section: Conveyance of property">edit</a>]</div> Stamp duty is charged as a percentage of the consideration paid for immovable property, including goodwill attached to a business.<a href="#cite_note-sdr-111">[107]</a> A stamp duty return must be completed online for all such conveyances; physical stamps are no longer attached to documents.<a href="#cite_note-112">[108]</a> <div class="mw-heading mw-heading4"><h4 id="On_residential_property">On residential property</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=51" title="Edit section: On residential property">edit</a>]</div> First time buyers (i.e. those who have not purchased a house before in Ireland or in any other jurisdiction) are exempt. One may also qualify as a first-time buyer if newly divorced or separated. New owner-occupied houses or apartments with a floor area of less than 125 m2 may also be exempt, and new owner-occupied houses with a floor area larger than this are assessed based on the greater of the cost of the site or quarter of the total cost of the house and site. In all cases, the rates exclude VAT.<a href="#cite_note-sd-113">[109]</a> For deeds executed on or after 8 December 2010 the rates of stamp duty are:.<a href="#cite_note-sd_2-114">[110]</a> <ul><li>the first €1,000,000: 1%,</li> <li>excess over €1,000,000: 2%,</li></ul> <div class="mw-heading mw-heading4"><h4 id="On_non-residential_property">On non-residential property</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=52" title="Edit section: On non-residential property">edit</a>]</div> Since 14 October 2008, conveyances of non-residential property are charged at an increasing rate starting at 0% for a property under the value of €10,000 rising to 6% for transactions over €80,000.<a href="#cite_note-sdr-111">[107]</a> <div class="mw-heading mw-heading4"><h4 id="Exemptions_and_reliefs_2">Exemptions and reliefs</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=53" title="Edit section: Exemptions and reliefs">edit</a>]</div> Transfers between spouses are exempt from stamp duty, as are property transfers as a result of a court order in relation to a divorce.<a href="#cite_note-sde-115">[111]</a> The stamp duty rate is halved for transfers between other blood relatives.<a href="#cite_note-sde-115">[111]</a> Intragroup transactions, company reconstructions and amalgamations, and demutualisations, as well as certain transactions involving charities, approved sports bodies, young farmers, woodlands, or intellectual property also attract relief.<a href="#cite_note-sde-115">[111]</a> <div class="mw-heading mw-heading3"><h3 id="Stocks_and_shares">Stocks and shares</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=54" title="Edit section: Stocks and shares">edit</a>]</div> There is a 1% stamp duty on transfers of stock or marketable securities of any company incorporated in Ireland, except paper-based transfers where the consideration is €1,000 or less.<a href="#cite_note-116">[112]</a> <div class="mw-heading mw-heading3"><h3 id="Bank_cards_and_cheques">Bank cards and cheques</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=55" title="Edit section: Bank cards and cheques">edit</a>]</div> Credit card and <a href="/wiki/Charge_card" title="Charge card">charge card</a> accounts are subject to a €30 annual duty. <a href="/wiki/Automated_teller_machine" class="mw-redirect" title="Automated teller machine">Automated teller machine</a> and <a href="/wiki/Debit_card" title="Debit card">debit cards</a> are subject to €2.50 each annually. Cards which perform both functions are subject to the tax twice, i.e. €5 total. Cards that are unused in the entire year are not chargeable. The credit card tax is applied per account, but the ATM and debit card charge is per card. In each case, where an account is closed during the year, there is an exemption from <a href="/wiki/Double_taxation" title="Double taxation">double taxation</a>.<a href="#cite_note-117">[113]</a> <a href="/wiki/Cheques" class="mw-redirect" title="Cheques">Cheques</a> (technically, all <a href="/wiki/Bill_of_exchange" class="mw-redirect" title="Bill of exchange">bills of exchange</a>) incur a €0.50 tax, generally collected by the bank on issue of each chequebook.<a href="#cite_note-118">[114]</a> <a href="/wiki/Insurance" title="Insurance">Non-life Insurance</a> policies are subject to a 3% levy and <a href="/wiki/Life_assurance" class="mw-redirect" title="Life assurance">Life assurance</a> policies are subject to a 1% levy on premiums from 1 June 2009.<a href="#cite_note-119">[115]</a> <div class="mw-heading mw-heading2"><h2 id="Capital_acquisitions_tax_(CAT)">Capital acquisitions tax (CAT)</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=56" title="Edit section: Capital acquisitions tax (CAT)">edit</a>]</div> <a href="/w/index.php?title=Capital_acquisitions_tax&action=edit&redlink=1" class="new" title="Capital acquisitions tax (page does not exist)">Capital acquisitions tax</a> is charged to the recipient of gifts or inheritances, at the rate of 33% above a tax-free threshold.<a href="#cite_note-CAT-120">[116]</a> Gifts and inheritances are gratuitous benefits; the difference is that an inheritance is taken on death and a gift is taken other than on death.<a href="#cite_note-CAT-120">[116]</a> The person providing the property is called the donor or disponer, or testator or deceased in the case of inheritance; the person receiving the property is called the beneficiary, donee or disponee, or the successor in the case of inheritance. A gift is taken when a donee becomes beneficially entitled in possession to some property without paying full consideration for it.<a href="#cite_note-CAT1-121">[117]</a> Tax is payable within four months of the date of the gift; an interest charge applies to late payments.<a href="#cite_note-CAT1-121">[117]</a> Tax is generally charged on the property's taxable value, which is computed as: Market value less liabilities costs and expenses payable out of the gift or inheritance = incumbrance free value less consideration paid by acquirer in money or money's worth = taxable value<a href="#cite_note-CAT1-121">[117]</a> <div class="mw-heading mw-heading3"><h3 id="Taxable_transfers">Taxable transfers</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=57" title="Edit section: Taxable transfers">edit</a>]</div> A disposition is taxable in Ireland if it is of property in Ireland, or if either the disponer or the beneficiary was resident or ordinarily resident in Ireland at the date of the disposition. Special rules apply for discretionary trusts.<a href="#cite_note-IT39-122">[118]</a> <div class="mw-heading mw-heading3"><h3 id="Exemptions_and_reliefs_3">Exemptions and reliefs</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=58" title="Edit section: Exemptions and reliefs">edit</a>]</div> CAT can be reduced or eliminated altogether under a number of headings. <div class="mw-heading mw-heading4"><h4 id="Exemption_thresholds">Exemption thresholds</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=59" title="Edit section: Exemption thresholds">edit</a>]</div> Historically group thresholds were indexed by reference to the Consumer Price Index. The indexation of the tax-free group thresholds is abolished for gifts and inheritances taken on or after 7 December 2011. The thresholds on or after 9 October 2019 are:<a href="#cite_note-123">[119]</a> <ul><li>€335,000 (Group A) where the beneficiary's relationship to the disponer is: son or daughter, minor child of a predeceased son or daughter. Child includes a foster child (since 6 December 2000) and an adopted child (since 30 March 2001).</li> <li>€32,500 (Group B), where the beneficiary's relationship to the disponer is: lineal ancestor (e.g. parent), lineal descendant (not within A; e.g. granddaughter), brother or sister, nephew or niece.</li> <li>€16,250 (Group C) where the beneficiary's relationship to the disponer is: cousin or stranger.</li></ul> For gifts and inheritances taken on or after 5 December 2001, only prior benefits received since 5 December 1991 from the same beneficiary within the same group threshold are aggregated with the current benefit in computing tax payable on the current benefit. An inheritance, but not a gift, taken by a parent from his or her child is treated as group A, where it is an immediate interest (but not a life interest) in property.<a href="#cite_note-CAT2-124">[120]</a> In certain circumstances, the beneficiary may take the place of his/her deceased spouse for the purpose of determining the applicable group where that spouse died before the disponer and was a nearer relative to the disponer.<a href="#cite_note-IT39-122">[118]</a> <div class="mw-heading mw-heading4"><h4 id="Other_exemptions">Other exemptions</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=60" title="Edit section: Other exemptions">edit</a>]</div> The other main exemptions from capital acquisitions tax are:<a href="#cite_note-IT39-122">[118]</a> <ul><li>Property passing between spouses is exempt from CAT. The exemption also applies to property passing by Court order between separated or divorced couples.</li> <li>Principal private residence. To qualify, the recipient must have lived: for three years ending on the transfer date in the residence, or for three of the four years ending on the transfer date in the residence and the residence which it has replaced. In addition, the recipient must not have any other private residence and they must not dispose of the residence for six years after the transfer to them.</li> <li>The first €3,000 of gifts taken in each calendar year by a beneficiary from a disponer is exempt.</li> <li>A gift or inheritance taken for public or charitable purposes is exempt.</li> <li>Objects of national, scientific, historic, or artistic interest, which the public are allowed to view, are exempt. This relief also extends to heritage property owned through a private company.</li> <li>Pension lump sums are exempt.</li> <li>Certain government securities acquired by a beneficiary who is not domiciled or resident in the State from a disponer who held them for at least three years.</li> <li>Personal injury compensation or damages, and lottery winnings are exempt. This exemption also covers reasonable support, maintenance, or education payments received by a minor child at a time when the disponer and the child's other parent are dead.</li> <li>Property acquired under a self-made disposition is exempt.</li> <li>An inheritance by a parent from a child, where the child took a non-exempt gift or inheritance from either parent within the past five years, is exempt.<a href="#cite_note-IT39-122">[118]</a></li></ul> <div class="mw-heading mw-heading4"><h4 id="Reliefs">Reliefs</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=61" title="Edit section: Reliefs">edit</a>]</div> The other main reliefs from capital acquisitions tax are: <ul><li>A surviving spouse may take the place and relationship status in respect of property acquired by the deceased spouse.</li> <li>Agricultural relief. This applies to a farmer – an individual who on the valuation date is domiciled in the State, and at least 80% of the gross market value of his assets consists of agricultural property (i.e., farm land and buildings, crops, trees and underwood, livestock, bloodstock, and farm machinery).</li> <li>The relief is a 90% reduction of the full market value. The relief may be withdrawn if the property is later disposed of within six years of the date of the gift or inheritance and the proceeds are not reinvested within one year of the disposal (six years in the case of a compulsory acquisition).</li> <li>Business relief. This applies to relevant business property, i.e., a sole trade business, an interest in a partnership, and unquoted shares in an Irish incorporated company.</li> <li>The relief is a 90% reduction of the taxable value. The relief may be withdrawn if the property is later disposed of within six years of the date of the gift or inheritance and the proceeds are not reinvested within one year of the disposal.</li> <li>Favorite nephew (or niece) relief.</li> <li>Double taxation in respect of US and UK equivalent taxes.</li> <li>The proceeds of a life assurance policy taken out to pay inheritance tax or gift tax.</li> <li>If the same event gives rise to a liability to both CAT and CGT, the CGT charge may be credited against the CAT up to the amount of the CAT charg.e<a href="#cite_note-IT39-122">[118]</a></li></ul> <div class="mw-heading mw-heading3"><h3 id="CAT_Return">CAT Return</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=62" title="Edit section: CAT Return">edit</a>]</div> When a person receives a gift or inheritance that, either by itself, or aggregated with prior benefits taken by the donee, would place him in a position of having used up more than 80% of any group threshold, he must complete form IT38 and return it to Revenue within four months, along with any tax due.<a href="#cite_note-IT39-122">[118]</a> <div class="mw-heading mw-heading3"><h3 id="Discretionary_trust_tax">Discretionary trust tax</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=63" title="Edit section: Discretionary trust tax">edit</a>]</div> Assets placed in discretionary trusts are subject to:<a href="#cite_note-125">[121]</a><a href="#cite_note-126">[122]</a> <ul><li>a once-off charge of 6%, and</li> <li>an annual charge of 1%.</li></ul> The charges must be paid within three months of the "valuation date",<a href="#cite_note-127">[123]</a> which may be the date the trust was set up, the date of death of the settlor, the earliest date on which the trustees could retain the trust property, the date on which the trustees retained the trust property, or the date of delivery of the trust property to the trustees.<a href="#cite_note-128">[124]</a> <div class="mw-heading mw-heading2"><h2 id="Withholding_taxes">Withholding taxes</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=64" title="Edit section: Withholding taxes">edit</a>]</div> Several charges described as taxes are not, in the literal sense, actual taxes, but <a href="/wiki/Withholding" class="mw-redirect" title="Withholding">withholdings</a> from certain payments made. In each case, the payer withholds the relevant percentage and pays it to Revenue. The recipient is still liable for tax on the full amount, but can set the withholding against his overall tax liability. If the amount withheld is less than the tax payable, the recipient is still liable for the difference, and if the amount withheld exceeds the tax payable, the recipient can set it off against other tax due, or obtain a refund. This contrasts with DIRT, which, while a withholding tax, discharges the entire tax liability of the recipient. <div class="mw-heading mw-heading3"><h3 id="Relevant_Contracts_Tax">Relevant Contracts Tax</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=65" title="Edit section: Relevant Contracts Tax">edit</a>]</div> Relevant Contracts Tax (RCT) is a withholding regime applied to contractors in the forestry, construction, and meat processing sectors<a href="#cite_note-RCT-129">[125]</a> where tax non-compliance levels have historically been high.<a href="#cite_note-130">[126]</a> On 13 December 2011, the Minister for Finance signed the Commencement Order for the new electronic RCT system which was introduced on 1 January 2012. All principal contractors in the construction, forestry and meat processing sectors are obliged to engage electronically with Revenue. Under the new RCT system, a principal contractor must provide Revenue with details of the contract and the subcontractor. It must also notify Revenue of all relevant payments online before payment is made. Revenue will respond to the payment notification with a deduction authorisation setting out how much tax, if any, must be withheld. The rates are currently set at 0%, 20% or 35%. This deduction authorisation is sent electronically to the principal contractor. The principal must provide a copy or details of the deduction authorisation to the subcontractor if tax has been deducted.<a href="#cite_note-131">[127]</a> The subcontractor can set off the amount deducted against any tax he is liable to pay, or reclaim the difference where the deduction exceeds the amount of tax.<a href="#cite_note-132">[128]</a> Since September 2008, the subcontractor no longer charges or accounts for VAT on supplies of construction services to which RCT applies. Instead, the principal contractor must account for the VAT to Revenue (although he will generally be entitled to an input credit for the same amount). This system is referred to as the VAT reverse charge.<a href="#cite_note-133">[129]</a> <div class="mw-heading mw-heading3"><h3 id="Dividend_Withholding_Tax">Dividend Withholding Tax</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=66" title="Edit section: Dividend Withholding Tax">edit</a>]</div> Dividend Withholding Tax is deducted at the rate of 20% from dividends paid by Irish companies. It can be set off against income tax due, or reclaimed where the recipient of the dividend is not liable to tax.<a href="#cite_note-134">[130]</a> <div class="mw-heading mw-heading3"><h3 id="Professional_Services_Withholding_Tax">Professional Services Withholding Tax</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=67" title="Edit section: Professional Services Withholding Tax">edit</a>]</div> Professional Services Withholding Tax (PSWT) is deducted at the rate of 20% from payments made by government bodies, health boards, state bodies, local authorities, and the like, from payments made for professional services.<a href="#cite_note-135">[131]</a> Professional services include medical, dental, pharmaceutical, optical, aural, veterinary, architectural, engineering, quantity surveying, accounting, auditing, finance, marketing, advertising, legal, and geological services, as well as training services supplied to <a href="/wiki/F%C3%81S" class="mw-redirect" title="FÁS">FÁS</a><a href="#cite_note-IT19-136">[132]</a> It can be deducted from the tax ultimately payable by the service provider, or where the provider is non-resident or exempt from tax, reclaimed.<a href="#cite_note-IT19-136">[132]</a> <div class="mw-heading mw-heading2"><h2 id="Other_taxes">Other taxes</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=68" title="Edit section: Other taxes">edit</a>]</div> An assortment of other taxes are charged in Ireland, which do not fit under any other heading. <div class="mw-heading mw-heading3"><h3 id="Local_Property_Tax_(LPT)">Local Property Tax (LPT)</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=69" title="Edit section: Local Property Tax (LPT)">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Local_property_tax_(Ireland)" title="Local property tax (Ireland)">Local property tax (Ireland)</a></div> This was introduced in the Finance Act of 2013. This tax was levied for most properties at 0.18% of the self-assessed market value. The value assessed was initially the market value in May 2013. A higher rate of 0.25% of market value – the so-called Mansion Tax applies to properties valued at greater than €1,000,000. <div class="mw-heading mw-heading3"><h3 id="Plastic_bag_levy">Plastic bag levy</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=70" title="Edit section: Plastic bag levy">edit</a>]</div> Since March 2002, a levy, called the Environmental Levy, has applied to the supply of plastic <a href="/wiki/Shopping_bag" title="Shopping bag">shopping bags</a> by retailers.<a href="#cite_note-SI6052001-137">[133]</a> The levy is currently 22 <a href="/wiki/Eurocent" class="mw-redirect" title="Eurocent">cents</a> per plastic bag.<a href="#cite_note-138">[134]</a> s The levy does not apply to:<a href="#cite_note-SI6052001-137">[133]</a> <ul><li>Small bags used solely to contain any of the following, whether packaged or not: <ul><li>Fresh fish and fresh fish products</li> <li>Fresh meat and fresh meat products</li> <li>Fresh poultry and fresh poultry products</li></ul></li> <li>Small bags used solely to contain unpackaged: <ul><li>Fruit, nuts, or vegetables</li> <li>Confectionery</li> <li>Dairy products</li> <li>Cooked food, whether cold or hot</li> <li>Ice</li></ul></li> <li>Bags supplied on board an aircraft or ship</li> <li>Bags supplied <a href="/wiki/Airside_(airport)" class="mw-redirect" title="Airside (airport)">airside</a> in an airport or in the passenger-only area of a port, for the purpose of carrying the goods on board an aeroplane or ship</li> <li>Bags sold for 70-cent or more</li></ul> A small bag is one smaller than 225mm wide, 345mm deep, and 450mm long (including handles). The law requires that the levy be passed on to customers.<a href="#cite_note-SI6052001-137">[133]</a> <div class="mw-heading mw-heading3"><h3 id="Vehicle_Registration_Tax">Vehicle Registration Tax</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=71" title="Edit section: Vehicle Registration Tax">edit</a>]</div> Vehicle Registration Tax or VRT is chargeable on registration of a <a href="/wiki/Motor_vehicle" title="Motor vehicle">motor vehicle</a> in Ireland, and every motor vehicle brought into the country, other than temporarily by a visitor, must be registered with Revenue and must have VRT paid for it by the end of the working day after it arrives in the country.<a href="#cite_note-139">[135]</a> Vehicles are assessed under five categories for VRT, depending on the type of vehicle.<a href="#cite_note-VRT1-140">[136]</a> <ul><li>Category A includes cars, <a href="/wiki/Jeep" title="Jeep">jeeps</a>, and <a href="/wiki/Minibus" title="Minibus">minibuses</a> having fewer than 12 seats, not including the driver. The tax chargeable is based on <a href="/wiki/Carbon_dioxide" title="Carbon dioxide">carbon dioxide</a> emissions per kilometre, ranging from 14% of open market selling price (for vehicles emitting under 120g CO2/km) to 36% of open market selling price (for vehicles emitting over 226g CO2/km).<a href="#cite_note-VRT1-140">[136]</a></li> <li>Category B includes car- and jeep-derived vans. The rate of VRT is 13.3% of the open market selling price, with a minimum of €125.<a href="#cite_note-VRT1-140">[136]</a></li> <li>Category C includes commercial vehicles, tractors, and buses having at least 13 seats (including the driver). The VRT chargeable is €50.<a href="#cite_note-VRT1-140">[136]</a></li> <li>Category D includes ambulances, fire engines, and vehicles used for the transportation of road construction machinery. Vehicles in category D are exempt from VRT.<a href="#cite_note-VRT1-140">[136]</a></li></ul> <div class="mw-heading mw-heading4"><h4 id="Motorcycles">Motorcycles</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=72" title="Edit section: Motorcycles">edit</a>]</div> Motorcycles and motor scooters are chargeable for VRT by reference to the <a href="/wiki/Engine_displacement" title="Engine displacement">engine displacement</a>, at a rate of €2 per cc for the first 350cc and €1 per cc thereafter. There is a reduction depending on the age of the vehicle, from 10% after three months to 100% (completely remitted) for vehicles over 30 years old.<a href="#cite_note-VRT1-140">[136]</a> <div class="mw-heading mw-heading4"><h4 id="Electric_and_hybrid_vehicles">Electric and hybrid vehicles</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=73" title="Edit section: Electric and hybrid vehicles">edit</a>]</div> <a href="/wiki/Electric_vehicle" title="Electric vehicle">Electric vehicles</a> and <a href="/wiki/Hybrid_vehicle" title="Hybrid vehicle">hybrid vehicles</a> can have a remission or repayment of VRT of up to €2,500 until the end of 2010.<a href="#cite_note-VRT1-140">[136]</a> <div class="mw-heading mw-heading4"><h4 id="VAT">VAT</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=74" title="Edit section: VAT">edit</a>]</div> VAT is chargeable (on the VRT-inclusive price) on new vehicles (but not tractors) imported unregistered or within six months of registration outside Ireland, or on vehicles with an <a href="/wiki/Odometer" title="Odometer">odometer</a> reading under 6,000 kilometres at import.<a href="#cite_note-VRT1-140">[136]</a> <div class="mw-heading mw-heading4"><h4 id="Penalties">Penalties</h4>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=75" title="Edit section: Penalties">edit</a>]</div> A vehicle on which VRT should have been paid but was not is liable to be seized.<a href="#cite_note-VRT1-140">[136]</a> <div class="mw-heading mw-heading3"><h3 id="Non-principal_private_residence_levy">Non-principal private residence levy</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=76" title="Edit section: Non-principal private residence levy">edit</a>]</div> The owner of a house other than a principal private residence must pay a charge, as of 2010<a class="external text" href="https://en.wikipedia.org/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit">[update]</a> €200, per year.<a href="#cite_note-NPPR-141">[137]</a> The charge for 2009 was payable in September, but in subsequent years, it is payable in March.<a href="#cite_note-142">[138]</a> The charge applies to "residential properties", which includes a house, maisonette, flat, or apartment, but excludes:<a href="#cite_note-143">[139]</a> <ul><li>Buildings which are of scientific, historical, architectural or aesthetic interest and are open to the public, subject to approval of the <a href="/wiki/Minister_for_Tourism,_Culture,_Arts,_Gaeltacht,_Sport_and_Media" title="Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media">Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media</a> and Revenue</li> <li>A building which is part of the trading stock of a business and has never been used as a dwelling, nor has any income been derived from it</li> <li>A building let by a minister of the <a href="/wiki/Government_of_Ireland" title="Government of Ireland">government</a>, a housing authority, or the <a href="/wiki/Health_Service_Executive" title="Health Service Executive">HSE</a></li> <li>A building let by a body approved by a housing authority</li> <li>A building let to a housing authority, or to the HSE</li> <li>A building subject to commercial rates</li></ul> Additionally, the following persons are exempt from paying the charge in respect of the building or buildings in question:<a href="#cite_note-144">[140]</a> <ul><li>A person occupying a building as his sole or main residence (which includes a person who so occupies part of a building and claims rent-a-room relief on the remainder)</li> <li>A charity or a discretionary trust</li> <li>A divorced or separated person whose former spouse lives in the building</li> <li>An incapacitated person living in a place which he does not own (e.g. a nursing home)</li> <li>A person who allows a relative to reside, free of rent, in a building within 2 kilometres of his own residence (vernacularly called a "granny flat")</li></ul> If the charge is unpaid, it has the effect of a <a href="/wiki/Security_interest" title="Security interest">charge</a> in favour of the local council against the property.<a href="#cite_note-145">[141]</a> A person who moves house is not liable to the charge in respect of either of the houses that year.<a href="#cite_note-146">[142]</a> <div class="mw-heading mw-heading2"><h2 id="Motor_tax">Motor tax</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=77" title="Edit section: Motor tax">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236090951"><div role="note" class="hatnote navigation-not-searchable">Main article: <a href="/wiki/Motor_tax_in_the_Republic_of_Ireland" title="Motor tax in the Republic of Ireland">Motor tax in the Republic of Ireland</a></div> Motor tax, payable to the local council where the owner lives, arises when a car or other motor vehicle is used on a public road.<a href="#cite_note-mt-147">[143]</a> A circular receipt, known colloquially as a tax disc, is issued on payment and must be displayed in the front of the vehicle. Certain vehicles, including state-owned vehicles, fire engines, and vehicles for disabled drivers are exempt from motor tax.<a href="#cite_note-148">[144]</a> Motor tax may be paid for three, six, or 12 months, although paying annually is cheaper.<a href="#cite_note-mt-147">[143]</a> It can be paid online; verification of insurance details is required to get a tax disc.<a href="#cite_note-149">[145]</a> The tax for private cars first registered from July 2008 is calculated on the basis of <a href="/wiki/Carbon_dioxide" title="Carbon dioxide">carbon dioxide</a> emissions;<a href="#cite_note-150">[146]</a> for cars registered before that, the rate depends on <a href="/wiki/Engine_displacement" title="Engine displacement">engine displacement</a>.<a href="#cite_note-151">[147]</a> Goods vehicle tax rates are determined based on <a href="/wiki/Gross_vehicle_weight" class="mw-redirect" title="Gross vehicle weight">gross vehicle weight</a>,<a href="#cite_note-othervehicles-152">[148]</a> the tax for buses is based on the number of seats,<a href="#cite_note-othervehicles-152">[148]</a> and flat rates apply to other types of vehicles.<a href="#cite_note-othervehicles-152">[148]</a> <div class="mw-heading mw-heading2"><h2 id="Taxation_evasion_and_tax_avoidance">Taxation evasion and tax avoidance</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=78" title="Edit section: Taxation evasion and tax avoidance">edit</a>]</div> <style data-mw-deduplicate="TemplateStyles:r1251242444">.mw-parser-output .ambox{border:1px solid #a2a9b1;border-left:10px solid #36c;background-color:#fbfbfb;box-sizing:border-box}.mw-parser-output .ambox+link+.ambox,.mw-parser-output .ambox+link+style+.ambox,.mw-parser-output .ambox+link+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+style+.ambox,.mw-parser-output .ambox+.mw-empty-elt+link+link+.ambox{margin-top:-1px}html body.mediawiki .mw-parser-output .ambox.mbox-small-left{margin:4px 1em 4px 0;overflow:hidden;width:238px;border-collapse:collapse;font-size:88%;line-height:1.25em}.mw-parser-output .ambox-speedy{border-left:10px solid #b32424;background-color:#fee7e6}.mw-parser-output .ambox-delete{border-left:10px solid #b32424}.mw-parser-output .ambox-content{border-left:10px solid #f28500}.mw-parser-output .ambox-style{border-left:10px solid #fc3}.mw-parser-output .ambox-move{border-left:10px solid #9932cc}.mw-parser-output .ambox-protection{border-left:10px solid #a2a9b1}.mw-parser-output .ambox .mbox-text{border:none;padding:0.25em 0.5em;width:100%}.mw-parser-output .ambox .mbox-image{border:none;padding:2px 0 2px 0.5em;text-align:center}.mw-parser-output .ambox .mbox-imageright{border:none;padding:2px 0.5em 2px 0;text-align:center}.mw-parser-output .ambox .mbox-empty-cell{border:none;padding:0;width:1px}.mw-parser-output .ambox .mbox-image-div{width:52px}@media(min-width:720px){.mw-parser-output .ambox{margin:0 10%}}@media print{body.ns-0 .mw-parser-output .ambox{display:none!important}}</style><table class="box-Unreferenced_section plainlinks metadata ambox ambox-content ambox-Unreferenced" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></div></td><td class="mbox-text"><div class="mbox-text-span">This section does not <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">cite</a> any <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">sources</a>. Please help <a href="/wiki/Special:EditPage/Taxation_in_the_Republic_of_Ireland" title="Special:EditPage/Taxation in the Republic of Ireland">improve this section</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and <a href="/wiki/Wikipedia:Verifiability#Burden_of_evidence" title="Wikipedia:Verifiability">removed</a>. (November 2018) (<a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a>)</div></td></tr></tbody></table> <a href="/wiki/Tax_evasion" title="Tax evasion">Tax evasion</a> in Ireland, while a common problem historically, is now not as widespread. The reasons are twofold – most people pay at source (PAYE) and the penalties for evasion are high. The Irish Revenue target specific industries every year. Industries have included fast food take away restaurants, banks and farmers. <a href="/wiki/Tax_avoidance" title="Tax avoidance">Tax avoidance</a> is a legal process where one's financial affairs are arranged so as to legitimately pay less tax. In some cases the Revenue will pursue individuals or companies who avail of tax avoidance; however their success here is limited because tax avoidance is entirely legal. The areas where tax evasion can still be found are businesses that deal in a lot of cash. The trades, small businesses, etc., will sell goods and perform services while accepting cash for the good/service. The buyer will avoid paying VAT at 21% and the seller does not declare the monies for Income Tax. Revenue perform random audits on businesses to discourage and punish this. Businesses are regularly taken to court for tax evasion. Revenue claim a business will be audited roughly every seven years. Other methods have also been employed by government to combat tax evasion. For example, the introduction of a Taxi Regulator and subsequent regulations for the taxi industry has meant that the opportunities for taxi drivers to avoid declaring cash income have dwindled. By law, taxi drivers must now issue an electronic receipt for each fare, effectively recording their income. <div class="mw-heading mw-heading3"><h3 id="List_of_tax_defaulters">List of tax defaulters</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=79" title="Edit section: List of tax defaulters">edit</a>]</div> Since 1983,<a href="#cite_note-153">[149]</a> the Revenue Commissioners have published a quarterly list of tax defaulters.<a href="#cite_note-154">[150]</a> The list includes the name, address and settlement details for every case where a settlement exceeded €50,000, and where the taxpayer did not meet other criteria such as making a qualifying disclosure.<a href="#cite_note-irishtimes-2023-04-16-155">[151]</a><a href="#cite_note-156">[152]</a> In April 2023, <a href="/wiki/The_Irish_Times" title="The Irish Times">The Irish Times</a> reported that the Revenue Commissioners were examining the implications for the list of a ruling by the <a href="/wiki/European_Court_of_Human_Rights" title="European Court of Human Rights">European Court of Human Rights</a>.<a href="#cite_note-irishtimes-2023-04-16-155">[151]</a> In the case of Case OF L.B. v. Hungary (Application no. 36345/16),<a href="#cite_note-157">[153]</a> the grand jury of the court (led by Irish judge <a href="/wiki/S%C3%ADofra_O%27Leary" title="Síofra O'Leary">Síofra O'Leary</a>) ruled that publication of L.B.'s default and of his personal details was a breach of his right to privacy under <a href="/wiki/Article_8_of_the_European_Convention_on_Human_Rights" title="Article 8 of the European Convention on Human Rights">Article 8 of the European Convention on Human Rights</a>.<a href="#cite_note-irishtimes-2023-04-16-155">[151]</a> The court ruled that "this public shaming list was a modern form of pillory, was extremely humiliating and caused huge distress", because Hungary had failed to apply five test of balance.<a href="#cite_note-158">[154]</a> The Tánaiste <a href="/wiki/Miche%C3%A1l_Martin" title="Micheál Martin">Micheál Martin</a> said that the finding would have to be studied in detail.<a href="#cite_note-irishtimes-2023-04-16-155">[151]</a> <div class="mw-heading mw-heading2"><h2 id="Local_taxes">Local taxes</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=80" title="Edit section: Local taxes">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1251242444"><table class="box-Unreferenced_section plainlinks metadata ambox ambox-content ambox-Unreferenced" role="presentation"><tbody><tr><td class="mbox-image"><div class="mbox-image-div"><a href="/wiki/File:Question_book-new.svg" class="mw-file-description"><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/50px-Question_book-new.svg.png" decoding="async" width="50" height="39" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/75px-Question_book-new.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/99/Question_book-new.svg/100px-Question_book-new.svg.png 2x" data-file-width="512" data-file-height="399" /></a></div></td><td class="mbox-text"><div class="mbox-text-span">This section does not <a href="/wiki/Wikipedia:Citing_sources" title="Wikipedia:Citing sources">cite</a> any <a href="/wiki/Wikipedia:Verifiability" title="Wikipedia:Verifiability">sources</a>. Please help <a href="/wiki/Special:EditPage/Taxation_in_the_Republic_of_Ireland" title="Special:EditPage/Taxation in the Republic of Ireland">improve this section</a> by <a href="/wiki/Help:Referencing_for_beginners" title="Help:Referencing for beginners">adding citations to reliable sources</a>. Unsourced material may be challenged and <a href="/wiki/Wikipedia:Verifiability#Burden_of_evidence" title="Wikipedia:Verifiability">removed</a>. (November 2018) (<a href="/wiki/Help:Maintenance_template_removal" title="Help:Maintenance template removal">Learn how and when to remove this message</a>)</div></td></tr></tbody></table> Prior to 1977, all property owners in Ireland had to pay "<a href="/wiki/Rates_(tax)" title="Rates (tax)">rates</a>" – based on the "rateable valuation" of the property – to the local council. Rates were used by local authorities to provide services such as mains water and refuse collection. Rates for private residences were abolished in 1977, with national taxes increased and local authorities instead receiving funding from central government. Rates continue in operation for commercial property. In recent years, the government has introduced new local taxes. A charge for water was to be introduced in 2014 but this was cancelled after widespread opposition including Right2Water Ireland. A bin tax, for domestic refuse collection, was introduced in the last 15 years, and domestic refuse collection, previously carried out by local councils, was privatised. Opponents claim that the charges are double-taxation – that in the aftermath of the abolition of domestic rates in 1977, their taxes were increased to fund local authorities. However, with the ever-rising cost of providing these services, council funding is no longer sufficient to cover costs and user charges would free up council budgets for more worthwhile projects. <a href="/wiki/Motor_tax_in_the_Republic_of_Ireland" title="Motor tax in the Republic of Ireland">Motor tax</a> is paid into the Local Government Fund and is distributed among local authorities. <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=81" title="Edit section: See also">edit</a>]</div> <ul><li><a href="/wiki/Economy_of_the_Republic_of_Ireland" title="Economy of the Republic of Ireland">Economy of the Republic of Ireland</a></li> <li><a href="/wiki/Personal_Public_Service_Number" title="Personal Public Service Number">Personal Public Service Number</a> (PPSN)</li> <li><a href="/wiki/Modified_gross_national_income" title="Modified gross national income">Modified gross national income</a> GNI* replacement for GDP</li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=82" title="Edit section: References">edit</a>]</div> <div class="mw-heading mw-heading3"><h3 id="Notes">Notes</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=83" title="Edit section: Notes">edit</a>]</div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-lower-alpha"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-gross-6">^ <a href="#cite_ref-gross_6-0">a</a> <a href="#cite_ref-gross_6-1">b</a> <a href="#cite_ref-gross_6-2">c</a> <a href="#cite_ref-gross_6-3">d</a> <a href="#cite_ref-gross_6-4">e</a> Most OECD Taxation Statistics use Gross Tax Revenues, which are effectively Exchequer Tax Revenues (ETR) with Social Security Contributions (also called PRSI in Ireland), and other Appropriations-in-Aid ("A–in–A") items added in. As 2017 Irish PRSI is circa 20% of ETR, the differences are material. However, Irish Social Security Contributions are still generally lower than those of the EU and OECD averages. </li> <li id="cite_note-status-12">^ <a href="#cite_ref-status_12-0">a</a> <a href="#cite_ref-status_12-1">b</a> <a href="#cite_ref-status_12-2">c</a> <a href="#cite_ref-status_12-3">d</a> <a href="#cite_ref-status_12-4">e</a> For both, the Irish average wage was €36,358 per annum; the average married wage-earner was the sole earner in a family with another spouse and two children </li> <li id="cite_note-ETR-97"><a href="#cite_ref-ETR_97-0">^</a> In <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#ETR" title="Corporation tax in the Republic of Ireland">Effective Tax Rates</a> it is shown that Ireland's true CT tax rate for foreign multinationals is between 0% and 3% depending on what particular Irish BEPS tools are used. <a href="/wiki/Corporation_tax_in_the_Republic_of_Ireland#ETR" title="Corporation tax in the Republic of Ireland">Effective Tax Rates</a> also shows that the aggregate CT tax rate in Ireland is between 2% and 4.5% depending on various assumptions. </li> <li id="cite_note-99"><a href="#cite_ref-99">^</a> Ireland offers specific Central Bank of Ireland–regulated SPVs that foreign investors in passive Irish income can use avoid the 25% rate (and all other Irish taxes and duties), on Irish assets. The main vehicles are the Irish <a href="/wiki/QIAIF" class="mw-redirect" title="QIAIF">QIAIF</a> and the Irish <a href="/wiki/Section_110_SPV" class="mw-redirect" title="Section 110 SPV">Section 110 SPV</a>. Public tax scandals in Ireland in 2016, revealed because Irish Section 110 SPVs have to file Irish public accounts, led to the Central Bank of Ireland to introduce the <a href="/wiki/L%E2%80%93QIAIF" class="mw-redirect" title="L–QIAIF">L–QIAIF</a> vehicle to replace the Section 110 SPV for foreign investors who want to avoid the 25% passive income tax in a confidential manner. QIAIFs and L–QIAIFs do not have to file Irish public accounts; instead filing confidential accounts with the Central Bank of Ireland which are protected under the Central Bank Secrecy Act of 1942.<a href="#cite_note-cba-98">[95]</a> </li> </ol></div></div> <div class="mw-heading mw-heading3"><h3 id="Footnotes">Footnotes</h3>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=84" title="Edit section: Footnotes">edit</a>]</div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-tsg2-1">^ <a href="#cite_ref-tsg2_1-0">a</a> <a href="#cite_ref-tsg2_1-1">b</a> <style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20180424201818/http://taxpolicy.gov.ie/wp-content/uploads/2012/09/11.19-Corporation-Tax.pdf">"Tax Strategy Group: Irish Corporate Taxation"</a> (PDF). taxpolicy.gov.ie. <a href="/wiki/Department_of_Finance_(Ireland)" title="Department of Finance (Ireland)">Department of Finance</a>. October 2011. p. 3. Archived from <a rel="nofollow" class="external text" href="http://taxpolicy.gov.ie/wp-content/uploads/2012/09/11.19-Corporation-Tax.pdf">the original</a> (PDF) on 24 April 2018. Retrieved 24 November 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxpolicy.gov.ie&rft.atitle=Tax+Strategy+Group%3A+Irish+Corporate+Taxation&rft.pages=3&rft.date=2011-10&rft_id=http%3A%2F%2Ftaxpolicy.gov.ie%2Fwp-content%2Fuploads%2F2012%2F09%2F11.19-Corporation-Tax.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-dof1-2">^ <a href="#cite_ref-dof1_2-0">a</a> <a href="#cite_ref-dof1_2-1">b</a> <a href="#cite_ref-dof1_2-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxpolicy.gov.ie/wp-content/uploads/2013/02/CT-Strategy-Presentation-for-Website-FINAL.pdf">"Ireland's Corporation Tax Strategy"</a> (PDF). taxpolicy.gov.ie. <a href="/wiki/Department_of_Finance_(Ireland)" title="Department of Finance (Ireland)">Department of Finance</a>. 1 April 2013. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180516142843/http://taxpolicy.gov.ie/wp-content/uploads/2013/02/CT-Strategy-Presentation-for-Website-FINAL.pdf">Archived</a> (PDF) from the original on 16 May 2018. Retrieved 22 November 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=taxpolicy.gov.ie&rft.atitle=Ireland%27s+Corporation+Tax+Strategy&rft.date=2013-04-01&rft_id=https%3A%2F%2Ftaxpolicy.gov.ie%2Fwp-content%2Fuploads%2F2013%2F02%2FCT-Strategy-Presentation-for-Website-FINAL.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-dof10-3">^ <a href="#cite_ref-dof10_3-0">a</a> <a href="#cite_ref-dof10_3-1">b</a> <a href="#cite_ref-dof10_3-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.finance.gov.ie/wp-content/uploads/2018/01/annual-taxation-report.pdf">"ANNUAL TAXATION REPORT"</a> (PDF). <a href="/wiki/Department_of_Finance_(Ireland)" title="Department of Finance (Ireland)">Department of Finance</a>. 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Retrieved 25 November 2018. <q>Figure A.1: share of tax revenue 2000-2017, per cent</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=ANNUAL+TAXATION+REPORT&rft.pages=12&rft.pub=Department+of+Finance&rft.date=2018-01&rft_id=https%3A%2F%2Fwww.finance.gov.ie%2Fwp-content%2Fuploads%2F2018%2F01%2Fannual-taxation-report.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-cofr-4">^ <a href="#cite_ref-cofr_4-0">a</a> <a href="#cite_ref-cofr_4-1">b</a> <a href="#cite_ref-cofr_4-2">c</a> <a href="#cite_ref-cofr_4-3">d</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBrad_SetserCole_Frank2018" class="citation web cs1"><a href="/wiki/Brad_Setser" class="mw-redirect" title="Brad Setser">Brad Setser</a>; Cole Frank (25 April 2018). <a rel="nofollow" class="external text" href="https://www.cfr.org/blog/tax-avoidance-and-irish-balance-payments">"Tax Avoidance and the Irish Balance of Payments"</a>. <a href="/wiki/Council_on_Foreign_Relations" title="Council on Foreign Relations">Council on Foreign Relations</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180428162831/https://www.cfr.org/blog/tax-avoidance-and-irish-balance-payments">Archived</a> from the original on 28 April 2018. Retrieved 25 November 2018. <q>At this point, multinational profit shifting doesn't just distort Ireland's balance of payments; it constitutes Ireland's balance of payments.</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Tax+Avoidance+and+the+Irish+Balance+of+Payments&rft.pub=Council+on+Foreign+Relations&rft.date=2018-04-25&rft.au=Brad+Setser&rft.au=Cole+Frank&rft_id=https%3A%2F%2Fwww.cfr.org%2Fblog%2Ftax-avoidance-and-irish-balance-payments&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-eurostat2-5">^ <a href="#cite_ref-eurostat2_5-0">a</a> <a href="#cite_ref-eurostat2_5-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://ec.europa.eu/eurostat/web/products-datasets/-/sdg_08_10">"Real GDP per capita"</a>. <a href="/wiki/Eurostat" title="Eurostat">Eurostat</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20181126221404/https://ec.europa.eu/eurostat/web/products-datasets/-/sdg_08_10">Archived</a> from the original on 26 November 2018. 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Retrieved 24 November 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Revenue+Statistics+2017+-+Ireland&rft.pub=OECD&rft.date=2017&rft_id=https%3A%2F%2Fwww.oecd.org%2Ftax%2Frevenue-statistics-ireland.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-boc1-9">^ <a href="#cite_ref-boc1_9-0">a</a> <a href="#cite_ref-boc1_9-1">b</a> <a href="#cite_ref-boc1_9-2">c</a> <a href="#cite_ref-boc1_9-3">d</a> <a href="#cite_ref-boc1_9-4">e</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFBrendan_O'Connor2014" class="citation web cs1">Brendan O'Connor (19 February 2014). <a rel="nofollow" class="external text" href="https://www.finance.gov.ie/wp-content/uploads/2017/05/131017-BOC-DEW-Slides.pdf">"The structure of Ireland's tax system and options for growth enhancing reform"</a> (PDF). <a href="/wiki/Department_of_Finance_(Ireland)" title="Department of Finance (Ireland)">Department of Finance</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20181125162905/https://www.finance.gov.ie/wp-content/uploads/2017/05/131017-BOC-DEW-Slides.pdf">Archived</a> (PDF) from the original on 25 November 2018. Retrieved 25 November 2018.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=The+structure+of+Ireland%27s+tax+system+and+options+for+growth+enhancing+reform&rft.pub=Department+of+Finance&rft.date=2014-02-19&rft.au=Brendan+O%27Connor&rft_id=https%3A%2F%2Fwww.finance.gov.ie%2Fwp-content%2Fuploads%2F2017%2F05%2F131017-BOC-DEW-Slides.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-irishtax-10">^ <a href="#cite_ref-irishtax_10-0">a</a> <a href="#cite_ref-irishtax_10-1">b</a> <a href="#cite_ref-irishtax_10-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://taxinstitute.ie/Portals/0/The%20Budget%20Book%202017%20-%20Final%2016%20Sept.pdf">"Perspectives on Ireland's personal tax system: A medium to long-term approach"</a> (PDF). 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Retrieved 25 November 2018. <q>Chapter 1: Ireland second only to Israel in progressivity of personal tax system</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Perspectives+on+Ireland%27s+personal+tax+system%3A+A+medium+to+long-term+approach&rft.pages=19&rft.pub=Irish+Tax+Institute&rft.date=2016-09&rft_id=https%3A%2F%2Ftaxinstitute.ie%2FPortals%2F0%2FThe%2520Budget%2520Book%25202017%2520-%2520Final%252016%2520Sept.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-revenuestats-11">^ <a href="#cite_ref-revenuestats_11-0">a</a> <a href="#cite_ref-revenuestats_11-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSeán_Kennedy_(Revenue)David_Haugh_(OECD)Brian_Stanley_(OECD)2018" class="citation web cs1">Seán Kennedy (Revenue); David Haugh (OECD); Brian Stanley (OECD) (April 2018). <a rel="nofollow" class="external text" href="https://igees.gov.ie/wp-content/uploads/2018/04/Income-Dynamics-Mobility-in-Ireland-Evidence-from-Tax-Records-Microdata.pdf">"Income Dynamics & Mobility in Ireland: Evidence from Tax Records Microdata"</a> (PDF). 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Retrieved 27 November 2018. <q>Jurisdictions with the largest financial systems relative to GDP (Exhibit 2-3) tend to have relatively larger OFI [or Shadown Banking] sectors: Luxembourg (at 92% of total financial assets), the Cayman Islands (85%), Ireland (76%) and the Netherlands (58%)</q></cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Global+Shadow+Banking+and+Monitoring+Report%3A+2017&rft.pages=30&rft.pub=Financial+Stability+Forum&rft.date=2018-03-05&rft_id=http%3A%2F%2Fwww.fsb.org%2Fwp-content%2Fuploads%2FP050318-1.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-zucman-18">^ <a href="#cite_ref-zucman_18-0">a</a> <a href="#cite_ref-zucman_18-1">b</a> <a href="#cite_ref-zucman_18-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.thetimes.co.uk/edition/ireland/ireland-named-as-world-s-biggest-tax-haven-8tx2ngcgj">"Ireland named as world's biggest tax haven"</a>. 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Retrieved 25 January 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Revenue.ie&rft_id=http%3A%2F%2Fwww.revenue.ie%2Fen%2Fpersonal%2Fcircumstances%2Fmoving%2Fworking-an-employer.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-it11-62">^ <a href="#cite_ref-it11_62-0">a</a> <a href="#cite_ref-it11_62-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.revenue.ie/en/tax/it/leaflets/it11.html">"Revenue.ie"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100120030848/http://www.revenue.ie/en/tax/it/leaflets/it11.html">Archived</a> from the original on 20 January 2010. Retrieved 25 January 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Revenue.ie&rft_id=http%3A%2F%2Fwww.revenue.ie%2Fen%2Ftax%2Fit%2Fleaflets%2Fit11.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-form12-63"><a href="#cite_ref-form12_63-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.revenue.ie/en/tax/it/forms/form12.pdf">"Revenue.ie"</a> (PDF). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100802044740/http://www.revenue.ie/en/tax/it/forms/form12.pdf">Archived</a> (PDF) from the original on 2 August 2010. Retrieved 25 January 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Revenue.ie&rft_id=http%3A%2F%2Fwww.revenue.ie%2Fen%2Ftax%2Fit%2Fforms%2Fform12.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-IT10-64">^ <a href="#cite_ref-IT10_64-0">a</a> <a href="#cite_ref-IT10_64-1">b</a> <a href="#cite_ref-IT10_64-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.revenue.ie/en/tax/it/leaflets/it10.html">"Revenue.ie"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100123212740/http://www.revenue.ie/en/tax/it/leaflets/it10.html">Archived</a> from the original on 23 January 2010. Retrieved 25 January 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Revenue.ie&rft_id=http%3A%2F%2Fwww.revenue.ie%2Fen%2Ftax%2Fit%2Fleaflets%2Fit10.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-65"><a href="#cite_ref-65">^</a> S1084, TCA 1997 </li> <li id="cite_note-66"><a href="#cite_ref-66">^</a> S1078, TCA 1997 </li> <li id="cite_note-67"><a href="#cite_ref-67">^</a> S1086, TCA 1997 </li> <li id="cite_note-68"><a href="#cite_ref-68">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.citizensinformation.ie/en/money_and_tax/tax/income_tax/universal_social_charge.html">"Universal Social Charge (USC)"</a>. www.citizensinformation.ie. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20160303124514/http://www.citizensinformation.ie/en/money_and_tax/tax/income_tax/universal_social_charge.html">Archived</a> from the original on 3 March 2016. Retrieved 25 February 2016.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.citizensinformation.ie&rft.atitle=Universal+Social+Charge+%28USC%29&rft_id=http%3A%2F%2Fwww.citizensinformation.ie%2Fen%2Fmoney_and_tax%2Ftax%2Fincome_tax%2Funiversal_social_charge.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-welfare1-69">^ <a href="#cite_ref-welfare1_69-0">a</a> <a href="#cite_ref-welfare1_69-1">b</a> <a href="#cite_ref-welfare1_69-2">c</a> <a href="#cite_ref-welfare1_69-3">d</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.welfare.ie/EN/Topics/PRSI/Pages/prsiexp.aspx">"Welfare.ie"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20090726120714/http://www.welfare.ie/EN/Topics/PRSI/Pages/prsiexp.aspx">Archived</a> from the original on 26 July 2009. 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Retrieved 14 January 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Welfare.ie&rft_id=http%3A%2F%2Fwww.welfare.ie%2FEN%2FSchemes%2FJobseekerSupports%2FJobseekersBenefit%2FPages%2Fjb.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-71"><a href="#cite_ref-71">^</a> <a rel="nofollow" class="external text" href="http://www.welfare.ie/syndicatedcontent/en/irish-social-welfare-system/social-insurance-prsi/social_insurance_in_ireland/">Welfare.ie</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100715173637/http://www.welfare.ie/syndicatedcontent/en/irish-social-welfare-system/social-insurance-prsi/social_insurance_in_ireland/">Archived</a> 15 July 2010 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> </li> <li id="cite_note-sw14-72">^ <a href="#cite_ref-sw14_72-0">a</a> <a href="#cite_ref-sw14_72-1">b</a> <a href="#cite_ref-sw14_72-2">c</a> <a href="#cite_ref-sw14_72-3">d</a> <a href="#cite_ref-sw14_72-4">e</a> <a href="#cite_ref-sw14_72-5">f</a> <a href="#cite_ref-sw14_72-6">g</a> <a href="#cite_ref-sw14_72-7">h</a> <a href="#cite_ref-sw14_72-8">i</a> <a href="#cite_ref-sw14_72-9">j</a> <a href="#cite_ref-sw14_72-10">k</a> <a href="#cite_ref-sw14_72-11">l</a> <a href="#cite_ref-sw14_72-12">m</a> <a href="#cite_ref-sw14_72-13">n</a> <a href="#cite_ref-sw14_72-14">o</a> <a href="#cite_ref-sw14_72-15">p</a> <a href="#cite_ref-sw14_72-16">q</a> <a href="#cite_ref-sw14_72-17">r</a> <a href="#cite_ref-sw14_72-18">s</a> <a href="#cite_ref-sw14_72-19">t</a> <a href="#cite_ref-sw14_72-20">u</a> <a href="#cite_ref-sw14_72-21">v</a> <a href="#cite_ref-sw14_72-22">w</a> <a href="#cite_ref-sw14_72-23">x</a> <a href="#cite_ref-sw14_72-24">y</a> <a href="#cite_ref-sw14_72-25">z</a> <a href="#cite_ref-sw14_72-26">aa</a> <a href="#cite_ref-sw14_72-27">ab</a> <a href="#cite_ref-sw14_72-28">ac</a> <a href="#cite_ref-sw14_72-29">ad</a> <a href="#cite_ref-sw14_72-30">ae</a> <a href="#cite_ref-sw14_72-31">af</a> <a href="#cite_ref-sw14_72-32">ag</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.welfare.ie/EN/Publications/SW14/SW14_10/Documents/SW14_10.pdf">"Welfare.ie"</a> (PDF). <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100215043142/http://www.welfare.ie/EN/Publications/SW14/SW14_10/Documents/SW14_10.pdf">Archived</a> (PDF) from the original on 15 February 2010. 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Archived from <a rel="nofollow" class="external text" href="http://www.citizensinformation.ie/en/money_and_tax/tax/income_tax/income_levy.html">the original</a> on 12 April 2012.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=citizensinformation.ie&rft.atitle=Income+levy&rft_id=http%3A%2F%2Fwww.citizensinformation.ie%2Fen%2Fmoney_and_tax%2Ftax%2Fincome_tax%2Fincome_levy.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-74"><a href="#cite_ref-74">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.welfare.ie/EN/Publications/SW74/Pages/6WhatamountofPRSIdoIpay.aspx">"Welfare.ie"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100712013218/http://www.welfare.ie/EN/Publications/SW74/Pages/6WhatamountofPRSIdoIpay.aspx">Archived</a> from the original on 12 July 2010. 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Retrieved 28 January 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Revenue.ie&rft_id=http%3A%2F%2Fwww.revenue.ie%2Fen%2Ftax%2Fcat%2Fleaflets%2Fcat2.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-125"><a href="#cite_ref-125">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.revenue.ie/en/tax/cat/discretionary-trust-tax.html">"Revenue.ie"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100210023240/http://www.revenue.ie/en/tax/cat/discretionary-trust-tax.html">Archived</a> from the original on 10 February 2010. Retrieved 3 February 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Revenue.ie&rft_id=http%3A%2F%2Fwww.revenue.ie%2Fen%2Ftax%2Fcat%2Fdiscretionary-trust-tax.html&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-126"><a href="#cite_ref-126">^</a> Part 3, Chapters 2 and 3, Capital Acquisitions Tax Consolidation Act, 2003 </li> <li id="cite_note-127"><a href="#cite_ref-127">^</a> Section 21 (e), Capital Acquisitions Tax Consolidation Act, 2003 </li> <li id="cite_note-128"><a href="#cite_ref-128">^</a> Section 30, Capital Acquisitions Tax Consolidation Act, 2003 </li> <li id="cite_note-RCT-129"><a href="#cite_ref-RCT_129-0">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.revenue.ie/en/tax/rct/index.html">"Revenue.ie"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100217011112/http://www.revenue.ie/en/tax/rct/index.html">Archived</a> from the original on 17 February 2010. 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Retrieved 3 February 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=NPPR.ie&rft_id=https%3A%2F%2Fwww.nppr.ie%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-143"><a href="#cite_ref-143">^</a> Section 2, Local Government (Charges) Act, 2009 </li> <li id="cite_note-144"><a href="#cite_ref-144">^</a> Section 4, Local Government (Charges) Act, 2009 </li> <li id="cite_note-145"><a href="#cite_ref-145">^</a> Section 7, Local Government (Charges) Act, 2009 </li> <li id="cite_note-146"><a href="#cite_ref-146">^</a> Section 4 (2), Local Government (Charges) Act, 2009 </li> <li id="cite_note-mt-147">^ <a href="#cite_ref-mt_147-0">a</a> <a href="#cite_ref-mt_147-1">b</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.environ.ie/en/LocalGovernment/MotorTax/">"Environ.ie"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100209004331/http://www.environ.ie/en/LocalGovernment/MotorTax/">Archived</a> from the original on 9 February 2010. 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Retrieved 11 February 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Environ.ie&rft_id=http%3A%2F%2Fwww.environ.ie%2Fen%2FLocalGovernment%2FMotorTax%2FMotorTaxRates%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-149"><a href="#cite_ref-149">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.environ.ie/en/LocalGovernment/MotorTax/OnlineServices/">"Environ.ie"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100226165558/http://www.environ.ie/en/LocalGovernment/MotorTax/OnlineServices/">Archived</a> from the original on 26 February 2010. Retrieved 11 February 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Environ.ie&rft_id=http%3A%2F%2Fwww.environ.ie%2Fen%2FLocalGovernment%2FMotorTax%2FOnlineServices%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-150"><a href="#cite_ref-150">^</a> <a rel="nofollow" class="external text" href="http://www.environ.ie/en/LocalGovernment/MotorTax/MotorTaxRates/MotorTaxRatesbasedonCO2EmissionsEffectivefromthe1jan2009/">Environ.ie</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100212105234/http://www.environ.ie/en/LocalGovernment/MotorTax/MotorTaxRates/MotorTaxRatesbasedonCO2EmissionsEffectivefromthe1jan2009/">Archived</a> 12 February 2010 at the <a href="/wiki/Wayback_Machine" title="Wayback Machine">Wayback Machine</a> </li> <li id="cite_note-151"><a href="#cite_ref-151">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.environ.ie/en/LocalGovernment/MotorTax/MotorTaxRates/MotorTaxRatesBasedonEngineSize/">"Environ.ie"</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20100204111610/http://www.environ.ie/en/LocalGovernment/MotorTax/MotorTaxRates/MotorTaxRatesBasedonEngineSize/">Archived</a> from the original on 4 February 2010. Retrieved 11 February 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Environ.ie&rft_id=http%3A%2F%2Fwww.environ.ie%2Fen%2FLocalGovernment%2FMotorTax%2FMotorTaxRates%2FMotorTaxRatesBasedonEngineSize%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-othervehicles-152">^ <a href="#cite_ref-othervehicles_152-0">a</a> <a href="#cite_ref-othervehicles_152-1">b</a> <a href="#cite_ref-othervehicles_152-2">c</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20090406073710/http://www.environ.ie/en/LocalGovernment/MotorTax/MotorTaxRates/RateofDutyonOtherVehicles/">"Environ.ie"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.environ.ie/en/LocalGovernment/MotorTax/MotorTaxRates/RateofDutyonOtherVehicles/">the original</a> on 6 April 2009. Retrieved 11 February 2010.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Environ.ie&rft_id=http%3A%2F%2Fwww.environ.ie%2Fen%2FLocalGovernment%2FMotorTax%2FMotorTaxRates%2FRateofDutyonOtherVehicles%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-153"><a href="#cite_ref-153">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irishlegal.com/articles/revenues-tax-defaulter-list-in-question-after-ecthr-ruling">"Revenue's tax defaulter list in question after ECtHR ruling"</a>. Irish Legal News. Dublin. 17 April 2023. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20230417134601/https://www.irishlegal.com/articles/revenues-tax-defaulter-list-in-question-after-ecthr-ruling">Archived</a> from the original on 17 April 2023. Retrieved 12 June 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Irish+Legal+News&rft.atitle=Revenue%27s+tax+defaulter+list+in+question+after+ECtHR+ruling&rft.date=2023-04-17&rft_id=https%3A%2F%2Fwww.irishlegal.com%2Farticles%2Frevenues-tax-defaulter-list-in-question-after-ecthr-ruling&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-154"><a href="#cite_ref-154">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.revenue.ie/en/corporate/press-office/list-of-defaulters/index.aspx">"List of defaulters"</a>. <a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Revenue Commissioners</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20230328151717/https://revenue.ie/en/corporate/press-office/list-of-defaulters/index.aspx">Archived</a> from the original on 28 March 2023. Retrieved 12 June 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Revenue+Commissioners&rft.atitle=List+of+defaulters&rft_id=https%3A%2F%2Fwww.revenue.ie%2Fen%2Fcorporate%2Fpress-office%2Flist-of-defaulters%2Findex.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-irishtimes-2023-04-16-155">^ <a href="#cite_ref-irishtimes-2023-04-16_155-0">a</a> <a href="#cite_ref-irishtimes-2023-04-16_155-1">b</a> <a href="#cite_ref-irishtimes-2023-04-16_155-2">c</a> <a href="#cite_ref-irishtimes-2023-04-16_155-3">d</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFKeena2023" class="citation news cs1">Keena, Colm (16 April 2023). <a rel="nofollow" class="external text" href="https://www.irishtimes.com/politics/2023/04/16/european-ruling-could-prevent-revenue-publishing-quarterly-list-of-tax-defaulters/">"European ruling could prevent Revenue publishing quarterly list of tax defaulters"</a>. <a href="/wiki/The_Irish_Times" title="The Irish Times">The Irish Times</a>. Dublin. <a href="/wiki/ISSN_(identifier)" class="mw-redirect" title="ISSN (identifier)">ISSN</a> <a rel="nofollow" class="external text" href="https://search.worldcat.org/issn/0791-5144">0791-5144</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20230511211923/https://www.irishtimes.com/politics/2023/04/16/european-ruling-could-prevent-revenue-publishing-quarterly-list-of-tax-defaulters/">Archived</a> from the original on 11 May 2023. Retrieved 12 June 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=article&rft.jtitle=The+Irish+Times&rft.atitle=European+ruling+could+prevent+Revenue+publishing+quarterly+list+of+tax+defaulters&rft.date=2023-04-16&rft.issn=0791-5144&rft.aulast=Keena&rft.aufirst=Colm&rft_id=https%3A%2F%2Fwww.irishtimes.com%2Fpolitics%2F2023%2F04%2F16%2Feuropean-ruling-could-prevent-revenue-publishing-quarterly-list-of-tax-defaulters%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-156"><a href="#cite_ref-156">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20230612151910/https://www.taxfind.ie/binaryDocument//pdfs/http___www_revenue_ie_en_about_foi_s16_compliance_audit_and_other_compliance_interventions_publication_defaulters_lists_publication_faqs_pdf_20160929233006.pdf">"Publication in Quarterly Tax Defaulters Lists: Frequently Asked Questions"</a> (PDF). <a href="/wiki/Revenue_Commissioners" title="Revenue Commissioners">Revenue Commissioners</a>. Archived from <a rel="nofollow" class="external text" href="https://www.taxfind.ie/binaryDocument//pdfs/http___www_revenue_ie_en_about_foi_s16_compliance_audit_and_other_compliance_interventions_publication_defaulters_lists_publication_faqs_pdf_20160929233006.pdf">the original</a> (PDF) on 12 June 2023. Retrieved 12 June 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Revenue+Commissioners&rft.atitle=Publication+in+Quarterly+Tax+Defaulters+Lists%3A+Frequently+Asked+Questions&rft_id=https%3A%2F%2Fwww.taxfind.ie%2FbinaryDocument%2F%2Fpdfs%2Fhttp___www_revenue_ie_en_about_foi_s16_compliance_audit_and_other_compliance_interventions_publication_defaulters_lists_publication_faqs_pdf_20160929233006.pdf&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-157"><a href="#cite_ref-157">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://hudoc.echr.coe.int/fre?i=001-223675">"Case OF L.B. v. Hungary (Application no. 36345/16)"</a>. HUDOC. <a href="/wiki/European_Court_of_Human_Rights" title="European Court of Human Rights">European Court of Human Rights</a>. 9 March 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=HUDOC&rft.atitle=Case+OF+L.B.+v.+Hungary+%28Application+no.+36345%2F16%29&rft.date=2023-03-09&rft_id=https%3A%2F%2Fhudoc.echr.coe.int%2Ffre%3Fi%3D001-223675&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> <li id="cite_note-158"><a href="#cite_ref-158">^</a> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFSarfo2023" class="citation web cs1">Sarfo, Nana Ama (17 April 2023). <a rel="nofollow" class="external text" href="https://www.forbes.com/sites/taxnotes/2023/04/17/modern-day-pillory-naming-shaming-and-third-party-access-to-taxpayer-data/">"Modern-Day Pillory: Naming, Shaming, and Third-Party Access to Taxpayer Data"</a>. <a href="/wiki/Forbes" title="Forbes">Forbes</a>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20230424164552/https://www.forbes.com/sites/taxnotes/2023/04/17/modern-day-pillory-naming-shaming-and-third-party-access-to-taxpayer-data/">Archived</a> from the original on 24 April 2023. Retrieved 12 June 2023.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Forbes&rft.atitle=Modern-Day+Pillory%3A+Naming%2C+Shaming%2C+and+Third-Party+Access+to+Taxpayer+Data&rft.date=2023-04-17&rft.aulast=Sarfo&rft.aufirst=Nana+Ama&rft_id=https%3A%2F%2Fwww.forbes.com%2Fsites%2Ftaxnotes%2F2023%2F04%2F17%2Fmodern-day-pillory-naming-shaming-and-third-party-access-to-taxpayer-data%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+Republic+of+Ireland" class="Z3988"> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="Sources">Sources</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=85" title="Edit section: Sources">edit</a>]</div> <ul><li>PricewaterhouseCoopers Ireland (2018), <a rel="nofollow" class="external text" href="https://www.pwc.ie/publications/2018/tax-facts-2018-essential-guide-irish-tax-report.pdf">Tax Facts 2018</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2>[<a href="/w/index.php?title=Taxation_in_the_Republic_of_Ireland&action=edit&section=86" title="Edit section: External links">edit</a>]</div> <ul><li><a rel="nofollow" class="external text" href="http://www.revenue.ie/">Revenue.ie</a>, the <a href="/wiki/Irish_Revenue_Commissioners" class="mw-redirect" title="Irish Revenue Commissioners">Irish Revenue Commissioners</a></li> <li><a rel="nofollow" class="external text" href="https://www.revenue.ie/en/life-events-and-personal-circumstances/moving-to-or-from-ireland/moving-or-returning-to-ireland/the-tax-system-in-ireland.aspx">Tax System in Ireland</a>, overview from the <a href="/wiki/Irish_Revenue_Commissioners" class="mw-redirect" title="Irish Revenue Commissioners">Irish Revenue Commissioners</a></li> <li><a rel="nofollow" class="external text" href="https://www.pwc.ie/publications/2018/tax-facts-2018-essential-guide-irish-tax-report.pdf">PwC Ireland Tax Facts 2018</a>, PricewaterhouseCoopers (Ireland) on Ireland's tax system</li> <li><a rel="nofollow" class="external text" href="https://home.kpmg.com/xx/en/home/insights/2011/12/ireland-income-tax.html">KPMG (Ireland) Tax Portal</a>, KPMG (Ireland) on Ireland's tax system</li> <li><a rel="nofollow" class="external text" href="https://www.ey.com/ie/en/services/tax">Ernst & Young Tax Portal</a>, E&Y (Ireland) on Ireland's tax system</li> <li><a rel="nofollow" class="external text" href="http://www.taxinstitute.ie/">Irish Tax Institute (ITI)</a>, main tax body for Irish tax professionals</li> <li><a rel="nofollow" class="external text" href="http://www.irishstatutebook.ie/">Irish Statute Book</a>, Irish State portal for Tax Acts</li> <li><a rel="nofollow" class="external text" href="http://www.citizensinformation.ie/categories/money-and-tax/tax">Citizens Information: Tax Section</a>, free tax advice from Irish State body (Citizens Information)</li></ul> <div class="navbox-styles"><link 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style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_companies_of_Ireland" title="List of companies of Ireland">Companies</a></li> <li><a href="/wiki/List_of_largest_companies_in_Ireland" title="List of largest companies in Ireland">Largest companies</a></li> <li><a href="/wiki/List_of_breweries_in_Ireland" title="List of breweries in Ireland">Breweries</a></li> <li><a href="/wiki/List_of_airlines_of_the_Republic_of_Ireland" title="List of airlines of the Republic of Ireland">Airlines</a></li> <li><a href="/wiki/List_of_companies_listed_on_Euronext_Dublin" title="List of companies listed on Euronext Dublin">Companies on Euronext Dublin</a></li> <li><a href="/wiki/List_of_hotels_in_Ireland" title="List of hotels in Ireland">Hotels</a></li> <li><a href="/wiki/List_of_newspapers_in_the_Republic_of_Ireland" title="List of newspapers in the Republic of Ireland">Newspapers</a></li> <li><a href="/wiki/List_of_restaurant_chains_in_Ireland" title="List of restaurant chains in Ireland">Restaurant chains</a></li> <li><a href="/wiki/List_of_supermarket_chains_in_Ireland" title="List of supermarket chains in Ireland">Supermarket chains</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:centre">Currency & taxation</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economy_of_the_Republic_of_Ireland" title="Economy of the Republic of Ireland">Ireland</a> <ul><li><a href="/wiki/Taxation_in_Ireland" class="mw-redirect" title="Taxation in Ireland">Taxation</a></li> <li><a href="/wiki/Currency_Centre" title="Currency Centre">Currency Centre</a></li> <li><a href="/wiki/Currency_Commission" title="Currency Commission">Currency Commission</a></li> <li><a href="/wiki/Euro" title="Euro">Euro</a></li></ul></li> <li><a href="/wiki/Economy_of_Northern_Ireland" title="Economy of Northern Ireland">Northern Ireland</a> <ul><li><a href="/wiki/Pound_sterling" title="Pound sterling">Pound sterling</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:centre">Banking</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_banks_in_Ireland" class="mw-redirect" title="List of banks in Ireland">Banks</a> <ul><li><a href="/wiki/Bank_of_Ireland" title="Bank of Ireland">Bank of Ireland</a></li> <li><a href="/wiki/Ulster_Bank" title="Ulster Bank">Ulster Bank</a></li> <li><a href="/wiki/First_Trust_Bank" class="mw-redirect" title="First Trust Bank">First Trust Bank</a></li> <li><a href="/wiki/Northern_Bank" class="mw-redirect" title="Northern Bank">Northern Bank</a></li> <li><a href="/wiki/Allied_Irish_Banks" title="Allied Irish Banks">Allied Irish Banks</a></li> <li><a href="/wiki/Permanent_TSB" title="Permanent TSB">Permanent TSB</a></li></ul></li> <li>Ireland state owned Banks:</li> <li><a href="/wiki/Central_Bank_of_Ireland" title="Central Bank of Ireland">Central Bank</a></li> <li><a href="/wiki/Strategic_Banking_Corporation_of_Ireland" title="Strategic Banking Corporation of Ireland">Strategic Banking Corporation of Ireland</a></li> <li>Other:</li> <li><a href="/wiki/Insolvency_in_Ireland" title="Insolvency in Ireland">Insolvency</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:centre">Policy</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economy_of_the_Republic_of_Ireland" title="Economy of the Republic of Ireland">Ireland</a> <ul><li><a href="/wiki/Minister_for_Finance_(Ireland)" title="Minister for Finance (Ireland)">Minister for Finance</a></li> <li><a href="/wiki/Minister_for_Enterprise,_Trade_and_Employment" title="Minister for Enterprise, Trade and Employment">Minister for Enterprise, Trade and Employment</a></li> <li><a href="/wiki/Category:Irish_budgets" title="Category:Irish budgets">Budgets</a></li> <li><a href="/wiki/July_Jobs_Stimulus" title="July Jobs Stimulus">July Jobs Stimulus</a></li> <li><a href="/wiki/Croke_Park_Agreement" title="Croke Park Agreement">Croke Park Agreement</a></li></ul></li> <li><a href="/wiki/Economy_of_Northern_Ireland" title="Economy of Northern Ireland">Northern Ireland</a> <ul><li><a href="/wiki/Department_for_the_Economy" title="Department for the Economy">Department for the Economy</a></li> <li><a href="/wiki/Invest_Northern_Ireland" title="Invest Northern Ireland">Invest Northern Ireland</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:centre">Proposed</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/United_Ireland" title="United Ireland">United Ireland</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:centre">Development demographics</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_Irish_regions_by_Human_Development_Index" title="List of Irish regions by Human Development Index">Regions by Human Development Index</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:centre">Localised</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economy_of_Dublin" title="Economy of Dublin">Dublin economy</a></li> <li><a href="/wiki/Economy_of_Belfast" title="Economy of Belfast">Belfast economy</a></li> <li><a href="/wiki/Tourism_in_Ireland" class="mw-redirect" title="Tourism in Ireland">Tourism</a></li> <li><a href="/wiki/Transport_in_Ireland" title="Transport in Ireland">Transport</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:centre">People and labour</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_Irish_billionaires_by_net_worth" title="List of Irish billionaires by net worth">Billionaires</a></li> <li><a href="/wiki/List_of_Irish_inventors" class="mw-redirect" title="List of Irish inventors">Inventors</a></li> <li><a href="/wiki/Category:Irish_businesspeople" title="Category:Irish businesspeople">Businesspeople</a></li> <li>Business schools <ul><li><a href="/wiki/Dublin_Business_School" title="Dublin Business School">Dublin</a></li></ul></li> <li><a href="/wiki/Demography_of_Ireland" class="mw-redirect" title="Demography of Ireland">Demography</a></li> <li><a href="/wiki/Pensions_in_Ireland" class="mw-redirect" title="Pensions in Ireland">Pensions</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:centre">Sectors</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Category:Irish_brands" title="Category:Irish brands">Brands</a></li> <li><a href="/wiki/Energy_in_Ireland" title="Energy in Ireland">Energy</a></li> <li><a href="/wiki/Mining_in_Ireland" class="mw-redirect" title="Mining in Ireland">Mining</a></li> <li><a href="/wiki/Irish_cuisine" title="Irish cuisine">Cuisine</a></li> <li><a href="/wiki/Irish_beer" class="mw-redirect" title="Irish beer">Beer</a></li> <li><a href="/wiki/Agriculture_in_Ireland" title="Agriculture in Ireland">Agriculture</a></li> <li><a href="/wiki/Education_in_Ireland_(disambiguation)" class="mw-redirect mw-disambig" title="Education in Ireland (disambiguation)">Education</a></li> <li><a href="/wiki/Media_in_Ireland" class="mw-redirect" title="Media in Ireland">Media</a> <ul><li><a href="/wiki/Cinema_of_Ireland" title="Cinema of Ireland">Cinema</a></li> <li><a href="/wiki/Music_of_Ireland" title="Music of Ireland">Music</a></li></ul></li> <li><a href="/wiki/Healthcare_in_Ireland" title="Healthcare in Ireland">Healthcare</a></li> <li><a href="/wiki/Architecture_of_Ireland" title="Architecture of Ireland">Architecture</a></li> <li><a href="/wiki/List_of_supermarket_chains_in_Ireland" title="List of supermarket chains in Ireland">Supermarkets</a></li> <li><a href="/wiki/Tourism_in_Ireland" class="mw-redirect" title="Tourism in Ireland">Tourism</a></li> <li><a href="/wiki/Transport_in_Ireland" title="Transport in Ireland">Transport</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:centre">Co-operatives</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Aurivo_Co-operative_Society_Limited" title="Aurivo Co-operative Society Limited">Aurivo Co-operative Society Limited</a></li> <li><a href="/wiki/The_Cope" title="The Cope">The Cope</a></li> <li><a href="/wiki/Dairygold" title="Dairygold">Dairygold</a></li> <li><a href="/wiki/Dublin_Food_Co-op" title="Dublin Food Co-op">Dublin Food Co-op</a></li> <li><a href="/wiki/Irish_Agricultural_Organisation_Society" title="Irish Agricultural Organisation Society">Irish Agricultural Organisation Society</a></li> <li><a href="/wiki/Irish_Co-operative_Organisation_Society" title="Irish Co-operative Organisation Society">Irish Co-operative Organisation Society</a></li> <li><a href="/wiki/Lakeland_Dairies" title="Lakeland Dairies">Lakeland Dairies</a></li> <li><a href="/wiki/Londis_(Ireland)" title="Londis (Ireland)">Londis (Ireland)</a></li> <li><a href="/wiki/Near_FM" title="Near FM">Near FM</a></li> <li><a href="/wiki/Ornua" title="Ornua">Ornua</a></li> <li><a href="/wiki/Quay_Co-op" title="Quay Co-op">Quay Co-op</a></li> <li><a href="/wiki/The_Urban_Co-op" title="The Urban Co-op">The Urban Co-op</a></li> <li><a href="/wiki/Tirl%C3%A1n" title="Tirlán">Tirlán</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;text-align:centre"><a href="/wiki/Economic_history_of_Ireland" title="Economic history of Ireland">History</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Economic_impact_of_the_COVID-19_pandemic_in_Ireland" class="mw-redirect" title="Economic impact of the COVID-19 pandemic in Ireland">COVID-19</a></li> <li><a href="/wiki/Post-2008_Irish_economic_downturn" title="Post-2008 Irish economic downturn">Post-2008 economic downturn</a></li> <li><a href="/wiki/Post-2008_Irish_banking_crisis" title="Post-2008 Irish banking crisis">Post-2008 banking crisis</a></li> <li><a href="/wiki/Celtic_tiger" class="mw-redirect" title="Celtic tiger">Celtic tiger</a></li> <li><a href="/wiki/Irish_pound" title="Irish pound">Irish pound</a></li> <li><a href="/wiki/Banknotes_of_Ireland" title="Banknotes of Ireland">Banknotes of Ireland</a></li> <li><a href="/wiki/Banknotes_of_Northern_Ireland" title="Banknotes of Northern Ireland">Banknotes of Northern Ireland</a></li> <li><a href="/wiki/Anglo-Irish_trade_war" title="Anglo-Irish trade war">Anglo-Irish trade war</a></li> <li><a href="/wiki/Partition_of_Ireland" title="Partition of Ireland">Partition</a></li> <li><a href="/wiki/Irish_loan_funds" title="Irish loan funds">Loan funds</a></li> <li><a href="/wiki/Great_Famine_(Ireland)" title="Great Famine (Ireland)">Famine</a></li> <li><a href="/wiki/Mining_Company_of_Ireland" title="Mining Company of Ireland">Mining</a></li></ul> </div></td></tr><tr><td class="navbox-abovebelow" colspan="2"><div> <ul><li><img alt="" src="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/16px-Symbol_category_class.svg.png" decoding="async" width="16" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/23px-Symbol_category_class.svg.png 1.5x, //upload.wikimedia.org/wikipedia/en/thumb/9/96/Symbol_category_class.svg/31px-Symbol_category_class.svg.png 2x" data-file-width="180" data-file-height="185" /> <a href="/wiki/Category:Economy_of_Ireland" title="Category:Economy of Ireland">Category</a></li></ul> </div></td></tr></tbody></table></div><div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Ireland_topics" style="padding:3px"><table class="nowraplinks hlist mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Ireland_topics" title="Template:Ireland topics"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Ireland_topics" title="Template talk:Ireland topics"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Ireland_topics" title="Special:EditPage/Template:Ireland topics"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Ireland_topics" style="font-size:114%;margin:0 4em"><a href="/wiki/Ireland" title="Ireland">Ireland</a> <a href="/wiki/List_of_Ireland-related_topics" title="List of Ireland-related topics">topics</a></div></th></tr><tr><td class="navbox-abovebelow" colspan="2" style="font-weight:bold;"><div> <ul><li><a href="/wiki/Republic_of_Ireland" title="Republic of Ireland">Republic of Ireland</a> <a href="/wiki/Outline_of_the_Republic_of_Ireland" title="Outline of the Republic of Ireland">topics</a></li> <li><a href="/wiki/Northern_Ireland" title="Northern Ireland">Northern Ireland</a> <a href="/wiki/List_of_Northern_Ireland%E2%80%93related_topics" title="List of Northern Ireland–related topics">topics</a></li></ul> </div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="History" style="font-size:114%;margin:0 4em"><a href="/wiki/History_of_Ireland" title="History of Ireland">History</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Timeline_of_Irish_history" title="Timeline of Irish history">Timeline</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Prehistoric_Ireland" title="Prehistoric Ireland">Prehistory</a></li> <li><a href="/wiki/Protohistory_of_Ireland" title="Protohistory of Ireland">Protohistory</a></li> <li><a href="/wiki/History_of_Ireland_(400%E2%80%93800)" class="mw-redirect" title="History of Ireland (400–800)">Early history</a></li> <li><a href="/wiki/Gaelic_Ireland" title="Gaelic Ireland">Gaelic Ireland</a> / <a href="/wiki/Lordship_of_Ireland" title="Lordship of Ireland">Lordship of Ireland</a> <ul><li><a href="/wiki/History_of_Ireland_(800%E2%80%931169)" class="mw-redirect" title="History of Ireland (800–1169)">800–1169</a></li> <li><a href="/wiki/History_of_Ireland_(1169%E2%80%931536)" title="History of Ireland (1169–1536)">1169–1536</a></li></ul></li> <li><a href="/wiki/Kingdom_of_Ireland" title="Kingdom of Ireland">Kingdom of Ireland</a> <ul><li><a href="/wiki/History_of_Ireland_(1536%E2%80%931691)" title="History of Ireland (1536–1691)">1536–1691</a></li> <li><a href="/wiki/History_of_Ireland_(1691%E2%80%931800)" title="History of Ireland (1691–1800)">1691–1800</a></li></ul></li> <li><a href="/wiki/United_Kingdom_of_Great_Britain_and_Ireland" title="United Kingdom of Great Britain and Ireland">United Kingdom of Great Britain and Ireland</a> <ul><li><a href="/wiki/History_of_Ireland_(1801%E2%80%931923)" title="History of Ireland (1801–1923)">1801–1923</a></li></ul></li> <li><a href="/wiki/Irish_Republic" title="Irish Republic">Irish Republic</a></li> <li><a href="/wiki/Southern_Ireland_(1921%E2%80%931922)" title="Southern Ireland (1921–1922)">Southern Ireland (1921–1922)</a></li> <li><a href="/wiki/Northern_Ireland" title="Northern Ireland">Northern Ireland</a> (1921–present)</li> <li><a href="/wiki/United_Kingdom" title="United Kingdom">United Kingdom of Great Britain and Northern Ireland</a> <ul><li><a href="/wiki/History_of_Northern_Ireland" title="History of Northern Ireland">since 1922</a></li></ul></li> <li><a href="/wiki/Irish_Free_State" title="Irish Free State">Irish Free State (1922–1937)</a></li> <li><a href="/wiki/History_of_the_Republic_of_Ireland" title="History of the Republic of Ireland">Ireland (since 1922)</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em">Events</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Battle_of_Tara_(Ireland)" title="Battle of Tara (Ireland)">Battles of Tara</a> / <a href="/wiki/Battle_of_Glenmama" title="Battle of Glenmama">Glenmama</a> / <a href="/wiki/Battle_of_Clontarf" title="Battle of Clontarf">Clontarf</a></li> <li><a href="/wiki/Anglo-Norman_invasion_of_Ireland" title="Anglo-Norman invasion of Ireland">Norman invasion</a></li> <li><a href="/wiki/Bruce_campaign_in_Ireland" title="Bruce campaign in Ireland">Bruce campaign</a></li> <li><a href="/wiki/Black_Death" title="Black Death">Black Death</a></li> <li><a href="/wiki/Tudor_conquest_of_Ireland" title="Tudor conquest of Ireland">Tudor conquest</a></li> <li><a href="/wiki/Desmond_Rebellions" title="Desmond Rebellions">Desmond Rebellions</a></li> <li><a href="/wiki/Spanish_Armada_in_Ireland" title="Spanish Armada in Ireland">Spanish Armada</a></li> <li><a href="/wiki/Nine_Years%27_War_(Ireland)" title="Nine Years' War (Ireland)">Tyrone's Rebellion</a></li> <li><a href="/wiki/Flight_of_the_Earls" title="Flight of the Earls">Flight of the Earls</a></li> <li><a href="/wiki/Plantation_of_Ulster" title="Plantation of Ulster">Plantation of Ulster</a></li> <li><a href="/wiki/Irish_Rebellion_of_1641" title="Irish Rebellion of 1641">1641 Rebellion</a> / <a href="/wiki/Irish_Confederate_Wars" title="Irish Confederate Wars">Confederate War</a></li> <li><a href="/wiki/Cromwellian_conquest_of_Ireland" title="Cromwellian conquest of Ireland">Cromwellian conquest</a> / <a href="/wiki/Act_for_the_Settlement_of_Ireland_1652" title="Act for the Settlement of Ireland 1652">Settlement of 1652</a></li> <li><a href="/wiki/Williamite_War_in_Ireland" title="Williamite War in Ireland">Williamite War</a></li> <li><a href="/wiki/Penal_laws_(Ireland)" title="Penal laws (Ireland)">Penal Laws</a></li> <li><a href="/wiki/Irish_Famine_(1740%E2%80%931741)" title="Irish Famine (1740–1741)">First Great Famine</a></li> <li><a href="/wiki/Irish_Rebellion_of_1798" title="Irish Rebellion of 1798">1798 Rebellion</a></li> <li><a href="/wiki/Acts_of_Union_1800" title="Acts of Union 1800">Act of Union (1800)</a></li> <li><a href="/wiki/Irish_rebellion_of_1803" title="Irish rebellion of 1803">1803 Rebellion</a></li> <li><a href="/wiki/Tithe_War" title="Tithe War">Tithe War</a></li> <li><a href="/wiki/Great_Famine_(Ireland)" title="Great Famine (Ireland)">Second Great Famine</a></li> <li><a href="/wiki/Land_War" title="Land War">Land War</a></li> <li><a href="/wiki/Fenian_Rising" title="Fenian Rising">Fenian Rising</a></li> <li><a href="/wiki/Dublin_lock-out" title="Dublin lock-out">Dublin lock-out</a></li> <li><a href="/wiki/Government_of_Ireland_Act_1914" title="Government of Ireland Act 1914">Home Rule crisis</a></li> <li><a href="/wiki/Easter_Rising" title="Easter Rising">Easter Rising</a></li> <li><a href="/wiki/Irish_War_of_Independence" title="Irish War of Independence">War of Independence</a></li> <li><a href="/wiki/Anglo-Irish_Treaty" title="Anglo-Irish Treaty">Anglo-Irish Treaty</a></li> <li><a href="/wiki/Irish_Civil_War" title="Irish Civil War">Civil War</a></li> <li><a href="/wiki/The_Emergency_(Ireland)" title="The Emergency (Ireland)">The Emergency</a></li> <li><a href="/wiki/Northern_campaign_(Irish_Republican_Army)" title="Northern campaign (Irish Republican Army)">IRA Northern Campaign</a></li> <li><a href="/wiki/Border_campaign_(Irish_Republican_Army)" title="Border campaign (Irish Republican Army)">IRA Border Campaign</a></li> <li><a href="/wiki/The_Troubles" title="The Troubles">The Troubles</a></li> <li><a href="/wiki/Northern_Ireland_peace_process" title="Northern Ireland peace process">Peace process</a></li> <li><a href="/wiki/Economy_of_the_Republic_of_Ireland" title="Economy of the Republic of Ireland">Economy of the Republic of Ireland</a></li> <li><a href="/wiki/Celtic_Tiger" title="Celtic Tiger">Celtic Tiger</a></li> <li><a href="/wiki/Post-2008_Irish_economic_downturn" title="Post-2008 Irish economic downturn">Post-2008 Irish economic downturn</a></li> <li><a href="/wiki/Post-2008_Irish_banking_crisis" title="Post-2008 Irish banking crisis">Post-2008 Irish banking crisis</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em">Other topics</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_conflicts_in_Ireland" title="List of conflicts in Ireland">List of conflicts in Ireland</a></li> <li><a href="/wiki/List_of_ancient_Celtic_peoples_and_tribes#Goidels_/_Gaels_/_Hibernians" title="List of ancient Celtic peoples and tribes">List of Irish tribes</a></li> <li><a href="/wiki/List_of_Irish_kingdoms" title="List of Irish kingdoms">List of Irish kingdoms</a></li> <li><a href="/wiki/List_of_High_Kings_of_Ireland" title="List of High Kings of Ireland">List of High Kings</a></li> <li><a href="/wiki/Gaelic_Ireland#Dress" title="Gaelic Ireland">Gaelic clothing and fashion</a></li> <li><a href="/wiki/List_of_World_Heritage_Sites_in_the_Republic_of_Ireland" title="List of World Heritage Sites in the Republic of Ireland">List of World Heritage Sites in the Republic of Ireland</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Geography" style="font-size:114%;margin:0 4em"><a href="/wiki/Geography_of_Ireland" title="Geography of Ireland">Geography</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:9.25em">Natural</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Climate_of_Ireland" title="Climate of Ireland">Climate</a></li> <li><a href="/wiki/Climate_change_in_the_Republic_of_Ireland" title="Climate change in the Republic of Ireland">Climate change</a></li> <li><a href="/wiki/Coastal_landforms_of_Ireland" title="Coastal landforms of Ireland">Coastline</a></li> <li><a href="/wiki/Extreme_points_of_Ireland" title="Extreme points of Ireland">Extreme points</a></li> <li><a href="/wiki/Fauna_of_Ireland" title="Fauna of Ireland">Fauna</a></li> <li><a href="/wiki/List_of_islands_of_Ireland" title="List of islands of Ireland">Islands</a></li> <li><a href="/wiki/List_of_loughs_of_Ireland" title="List of loughs of Ireland">Loughs</a></li> <li><a href="/wiki/Lists_of_mountains_in_Ireland" title="Lists of mountains in Ireland">Mountains</a></li> <li><a href="/wiki/Rivers_of_Ireland" title="Rivers of Ireland">Rivers</a> <ul><li><a href="/wiki/List_of_rivers_of_Ireland" title="List of rivers of Ireland">list</a></li></ul></li> <li><a href="/wiki/List_of_national_parks_of_the_Republic_of_Ireland" title="List of national parks of the Republic of Ireland">List of national parks of the Republic of Ireland</a> / <a href="/wiki/National_parks_of_the_United_Kingdom#National_parks_in_Northern_Ireland" title="National parks of the United Kingdom">in Northern Ireland</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em">Human</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Architecture_of_Ireland" title="Architecture of Ireland">Architecture</a> <ul><li><a href="/wiki/List_of_buildings_in_Ireland" title="List of buildings in Ireland">Notable buildings</a></li> <li><a href="/wiki/List_of_tallest_structures_in_Ireland" title="List of tallest structures in Ireland">Tallest buildings and structures</a></li></ul></li> <li><a href="/wiki/City_status_in_Ireland" title="City status in Ireland">Cities</a></li> <li><a href="/wiki/Counties_of_Ireland" title="Counties of Ireland">Counties</a></li> <li><a href="/wiki/Demographics_of_the_Republic_of_Ireland" title="Demographics of the Republic of Ireland">Demographics of the Republic of Ireland</a> / <a href="/wiki/Demographics_of_Northern_Ireland" title="Demographics of Northern Ireland">of Northern Ireland</a></li> <li><a href="/wiki/List_of_ports_in_Ireland" title="List of ports in Ireland">Ports</a></li> <li><a href="/wiki/Provinces_of_Ireland" title="Provinces of Ireland">Provinces</a></li> <li><a href="/wiki/Republic_of_Ireland%E2%80%93United_Kingdom_border" title="Republic of Ireland–United Kingdom border">ROI–UK border</a></li> <li><a href="/wiki/Lists_of_towns_in_Ireland" title="Lists of towns in Ireland">Towns</a></li> <li><a href="/wiki/Tourism_in_the_Republic_of_Ireland" title="Tourism in the Republic of Ireland">Tourism in the Republic of Ireland</a></li> <li><a href="/wiki/List_of_tourist_attractions_in_Ireland" title="List of tourist attractions in Ireland">Tourist attractions</a></li> <li><a href="/wiki/Transport_in_Ireland" title="Transport in Ireland">Transport</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Politics" style="font-size:114%;margin:0 4em"><a href="/wiki/Politics_of_the_Republic_of_Ireland" title="Politics of the Republic of Ireland">Politics</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:9.25em">Ideologies</th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Irish_nationalism" title="Irish nationalism">Nationalism</a></li> <li><a href="/wiki/Irish_republicanism" title="Irish republicanism">Republicanism</a></li> <li><a href="/wiki/Ulster_loyalism" title="Ulster loyalism">Ulster loyalism</a></li> <li><a href="/wiki/Unionism_in_Ireland" title="Unionism in Ireland">Unionism</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Politics_of_the_Republic_of_Ireland" title="Politics of the Republic of Ireland">Republic of Ireland</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Constitution_of_Ireland" title="Constitution of Ireland">Constitution</a></li> <li><a href="/wiki/Economy_of_the_Republic_of_Ireland" title="Economy of the Republic of Ireland">Economy</a></li> <li><a href="/wiki/Education_in_the_Republic_of_Ireland" title="Education in the Republic of Ireland">Education</a></li> <li><a href="/wiki/Foreign_relations_of_Ireland" title="Foreign relations of Ireland">Foreign relations</a></li> <li><a href="/wiki/Government_of_Ireland" title="Government of Ireland">Government</a> <ul><li><a href="/wiki/Local_government_in_the_Republic_of_Ireland" title="Local government in the Republic of Ireland">local</a></li></ul></li> <li><a href="/wiki/Law_of_the_Republic_of_Ireland" title="Law of the Republic of Ireland">Law</a></li> <li><a href="/wiki/LGBT_rights_in_the_Republic_of_Ireland" class="mw-redirect" title="LGBT rights in the Republic of Ireland">LGBT rights</a></li> <li><a href="/wiki/Oireachtas" title="Oireachtas">Oireachtas parliament</a> <ul><li><a href="/wiki/D%C3%A1il_%C3%89ireann" title="Dáil Éireann">Dáil Éireann (lower house)</a></li> <li><a href="/wiki/Seanad_%C3%89ireann" title="Seanad Éireann">Seanad Éireann (upper house)</a></li> <li><a href="/wiki/President_of_Ireland" title="President of Ireland">President</a></li></ul></li> <li><a class="mw-selflink selflink">Taxation</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Politics_of_Northern_Ireland" title="Politics of Northern Ireland">Northern Ireland</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Northern_Ireland_Assembly" title="Northern Ireland Assembly">Assembly</a> <ul><li><a href="/wiki/D%27Hondt_method" title="D'Hondt method">D'Hondt method</a></li></ul></li> <li><a href="/wiki/Economy_of_Northern_Ireland" title="Economy of Northern Ireland">Economy</a></li> <li><a href="/wiki/Education_in_Northern_Ireland" title="Education in Northern Ireland">Education</a></li> <li><a href="/wiki/Northern_Ireland_Executive" title="Northern Ireland Executive">Government</a> <ul><li><a href="/wiki/Local_government_in_Northern_Ireland" title="Local government in Northern Ireland">local</a></li></ul></li> <li><a href="/wiki/LGBT_rights_in_Northern_Ireland" title="LGBT rights in Northern Ireland">LGBT rights</a></li> <li><a href="/wiki/Northern_Ireland_peace_process" title="Northern Ireland peace process">Peace process</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks mw-collapsible mw-collapsed navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div id="Culture" style="font-size:114%;margin:0 4em"><a href="/wiki/Culture_of_Ireland" title="Culture of Ireland">Culture</a></div></th></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Irish_cuisine" title="Irish cuisine">Cuisine</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">Food</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_Irish_dishes" title="List of Irish dishes">List of dishes</a></li> <li><a href="/wiki/Barmbrack" title="Barmbrack">Barmbrack</a></li> <li><a href="/wiki/Bacon_and_cabbage" title="Bacon and cabbage">Bacon and cabbage</a></li> <li><a href="/wiki/Boxty" title="Boxty">Boxty</a></li> <li><a href="/wiki/Champ_(food)" title="Champ (food)">Champ</a></li> <li><a href="/wiki/Coddle" title="Coddle">Coddle</a></li> <li><a href="/wiki/Colcannon" title="Colcannon">Colcannon</a></li> <li><a href="/wiki/Drisheen" title="Drisheen">Drisheen</a></li> <li><a href="/wiki/Full_breakfast#Ireland" title="Full breakfast">Irish fry</a></li> <li><a href="/wiki/Skirts_and_kidneys" title="Skirts and kidneys">Skirts and kidneys</a></li> <li><a href="/wiki/Soda_bread" title="Soda bread">Soda bread</a></li> <li><a href="/wiki/Spice_bag" title="Spice bag">Spice Bag</a></li> <li><a href="/wiki/Irish_stew" title="Irish stew">Stew</a></li> <li><a href="/wiki/3-in-1_(fast_food_dish)" title="3-in-1 (fast food dish)">Three-in-One</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;font-weight:normal;">Drinks</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Irish_coffee" title="Irish coffee">Coffee</a></li> <li><a href="/wiki/Irish_cream" title="Irish cream">Cream</a></li> <li><a href="/wiki/Guinness" title="Guinness">Guinness</a></li> <li><a href="/wiki/Irish_Mist" title="Irish Mist">Mist</a></li> <li><a href="/wiki/Poit%C3%ADn" title="Poitín">Poitín</a></li> <li><a href="/wiki/Irish_breakfast_tea" title="Irish breakfast tea">Tea</a></li> <li><a href="/wiki/Irish_whiskey" title="Irish whiskey">Whiskey</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Irish_dance" title="Irish dance">Dance</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Jig" title="Jig">Jig</a></li> <li><a href="/wiki/Sean-n%C3%B3s_dance" title="Sean-nós dance">Sean-nós</a></li> <li><a href="/wiki/Irish_set_dancing" title="Irish set dancing">Set dancing</a></li> <li><a href="/wiki/Irish_stepdance" title="Irish stepdance">Stepdance</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em">Festivals</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Imbolc" title="Imbolc">Imbolc</a></li> <li><a href="/wiki/Saint_Patrick%27s_Day" title="Saint Patrick's Day">Saint Patrick's Day</a></li> <li><a href="/wiki/Beltane" title="Beltane">Bealtaine</a></li> <li><a href="/wiki/The_Twelfth" title="The Twelfth">The Twelfth</a></li> <li><a href="/wiki/Lughnasadh" title="Lughnasadh">Lúnasa</a></li> <li><a href="/wiki/Rose_of_Tralee_(festival)" title="Rose of Tralee (festival)">Rose of Tralee</a></li> <li><a href="/wiki/Samhain" title="Samhain">Samhain</a> / <a href="/wiki/Halloween" title="Halloween">Halloween</a></li> <li><a href="/wiki/Wren_Day" title="Wren Day">Wren Day</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Languages_of_Ireland" title="Languages of Ireland">Languages</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Hiberno-English" title="Hiberno-English">Hiberno-English</a></li> <li><a href="/wiki/Irish_language" title="Irish language">Irish</a></li> <li><a href="/wiki/Shelta" title="Shelta">Shelta</a></li> <li><a href="/wiki/Ulster_Scots_dialect" title="Ulster Scots dialect">Ulster Scots</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Irish_literature" title="Irish literature">Literature</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Irish_annals" title="Irish annals">Annals</a></li> <li><a href="/wiki/Irish_prose_fiction" title="Irish prose fiction">Fiction</a></li> <li><a href="/wiki/Modern_literature_in_Irish" title="Modern literature in Irish">Gaeilge</a></li> <li><a href="/wiki/Irish_poetry" title="Irish poetry">Poetry</a></li> <li><a href="/wiki/Irish_theatre" title="Irish theatre">Theatre</a></li> <li><a href="/wiki/Triads_of_Ireland" title="Triads of Ireland">Triads</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Music_of_Ireland" title="Music of Ireland">Music</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_Irish_ballads" title="List of Irish ballads">Ballads</a></li> <li><a href="/wiki/C%C3%A8ilidh" title="Cèilidh">Céilí</a></li> <li><a href="/wiki/Irish_traditional_music" title="Irish traditional music">Folk music</a> <ul><li><a href="/wiki/Irish_traditional_music_session" title="Irish traditional music session">session</a></li></ul></li> <li><a href="/wiki/Category:Irish_musical_instruments" title="Category:Irish musical instruments">Instruments</a></li> <li><a href="/wiki/Rock_music_in_Ireland" title="Rock music in Ireland">Rock music</a></li> <li><a href="/wiki/Traditional_Irish_singing" title="Traditional Irish singing">Traditional singing</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Irish_mythology" title="Irish mythology">Mythology</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Irish_mythology#Mythological_cycle" title="Irish mythology">Cycles</a> <ul><li><a href="/wiki/Mythological_Cycle" title="Mythological Cycle">Mythological</a></li> <li><a href="/wiki/Fenian_Cycle" title="Fenian Cycle">Fenian</a></li> <li><a href="/wiki/Ulster_Cycle" title="Ulster Cycle">Ulster</a></li> <li><a href="/wiki/Cycles_of_the_Kings" title="Cycles of the Kings">Kings</a></li></ul></li> <li><a href="/wiki/Aos_S%C3%AD" title="Aos Sí">Aos Sí</a></li> <li><a href="/wiki/Echtra" title="Echtra">Echtrai</a></li> <li><a href="/wiki/Immram" title="Immram">Immrama</a></li> <li><a href="/wiki/Tuatha_D%C3%A9_Danann" title="Tuatha Dé Danann">Tuatha Dé Danann</a></li> <li><a href="/wiki/Firbolg" class="mw-redirect" title="Firbolg">Firbolg</a></li> <li><a href="/wiki/Fomorians" title="Fomorians">Fomorians</a></li> <li><a href="/wiki/Category:Irish_legendary_creatures" title="Category:Irish legendary creatures">Legendary creatures</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Irish_people" title="Irish people">People</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Irish_people" title="Irish people">Irish people</a> <ul><li><a href="/wiki/List_of_Irish_people" title="List of Irish people">List of Irish people</a></li> <li><a href="/wiki/Irish_diaspora" title="Irish diaspora">Irish diaspora</a></li></ul></li> <li><a href="/wiki/Anglo-Irish_people" title="Anglo-Irish people">Anglo-Irish</a></li> <li><a href="/wiki/Gaels" title="Gaels">Gaels</a> <ul><li><a href="/wiki/Gaelic_Ireland" title="Gaelic Ireland">Gaelic Ireland</a></li></ul></li> <li><a href="/wiki/Normans_in_Ireland" title="Normans in Ireland">Hiberno-Normans</a></li> <li><a href="/wiki/Irish_Travellers" title="Irish Travellers">Travellers</a></li> <li><a href="/wiki/Ulster_Scots_people" title="Ulster Scots people">Ulster Scots</a></li> <li><a href="/wiki/Yola_people" title="Yola people">Yola</a></li></ul> <div class="navbox-styles"></div><div role="navigation" class="navbox" aria-labelledby="Immigration_to_the_Republic_of_Ireland" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Immigration_to_the_Republic_of_Ireland" title="Template:Immigration to the Republic of Ireland"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Immigration_to_the_Republic_of_Ireland" title="Template talk:Immigration to the Republic of Ireland"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Immigration_to_the_Republic_of_Ireland" title="Special:EditPage/Template:Immigration to the Republic of Ireland"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Immigration_to_the_Republic_of_Ireland" style="font-size:114%;margin:0 4em"><a href="/wiki/Demographics_of_the_Republic_of_Ireland#Immigration" title="Demographics of the Republic of Ireland">Immigration to the Republic of Ireland</a></div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Groups</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Americans_in_Ireland" title="Americans in Ireland">Americans</a></li> <li><a href="/wiki/Brazilians_in_Ireland" title="Brazilians in Ireland">Brazilians</a></li> <li><a href="/wiki/Chinese_people_in_Ireland" title="Chinese people in Ireland">Chinese</a></li> <li><a href="/wiki/Filipinos_in_Ireland" title="Filipinos in Ireland">Filipinos</a></li> <li><a href="/wiki/Lithuanians_in_Ireland" title="Lithuanians in Ireland">Lithuanians</a></li> <li><a href="/wiki/Nigerians_in_Ireland" title="Nigerians in Ireland">Nigerians</a></li> <li><a href="/wiki/South_Asian_people_in_Ireland" class="mw-redirect" title="South Asian people in Ireland">South Asians</a></li> <li><a href="/wiki/Polish_minority_in_Ireland" title="Polish minority in Ireland">Poles</a></li> <li><a href="/wiki/Romani_people_in_Ireland" title="Romani people in Ireland">Romani</a></li> <li><a href="/wiki/Turks_in_Ireland" title="Turks in Ireland">Turks</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">Related topics</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Demographics_of_the_Republic_of_Ireland" title="Demographics of the Republic of Ireland">Demographics of the Republic of Ireland</a></li> <li><a href="/wiki/Irish_Naturalisation_and_Immigration_Service" title="Irish Naturalisation and Immigration Service">Irish Naturalisation and Immigration Service</a></li> <li><a href="/wiki/Stamp_4" title="Stamp 4">Stamp 4</a></li></ul> </div></td></tr></tbody></table></div> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Sport_in_Ireland" title="Sport in Ireland">Sport</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Association_football_in_the_Republic_of_Ireland" title="Association football in the Republic of Ireland">Association football in the Republic of Ireland</a></li> <li><a href="/wiki/Association_football_in_Northern_Ireland" title="Association football in Northern Ireland">Association football in Northern Ireland</a></li> <li><a href="/wiki/Camogie" title="Camogie">Camogie</a></li> <li><a href="/wiki/Gaelic_football" title="Gaelic football">Gaelic football</a></li> <li><a href="/wiki/Gaelic_handball" title="Gaelic handball">Gaelic handball</a></li> <li><a href="/wiki/Hurling" title="Hurling">Hurling</a></li> <li><a href="/wiki/Irish_martial_arts" title="Irish martial arts">Martial arts</a></li> <li><a href="/wiki/Irish_road_bowling" title="Irish road bowling">Road bowling</a></li> <li><a href="/wiki/Rounders" title="Rounders">Rounders</a></li> <li><a href="/wiki/Rugby_union_in_Ireland" title="Rugby union in Ireland">Rugby union</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em"><a href="/wiki/Category:National_symbols_of_Ireland" title="Category:National symbols of Ireland">Symbols</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Brigid%27s_cross" title="Brigid's cross">Brighid's Cross</a></li> <li><a href="/wiki/Celtic_harp" title="Celtic harp">Cláirseach</a></li> <li><a href="/wiki/Armorial_of_Ireland" title="Armorial of Ireland">County coats of arms</a></li> <li><a href="/wiki/List_of_flags_of_Ireland" title="List of flags of Ireland">Flags</a> <ul><li><a href="/wiki/Northern_Ireland_flags_issue" title="Northern Ireland flags issue">Northern Ireland flags issue</a></li></ul></li> <li><a href="/wiki/Irish_Wolfhound" title="Irish Wolfhound">Irish Wolfhound</a></li> <li><a href="/wiki/Coat_of_arms_of_Ireland" title="Coat of arms of Ireland">National coat of arms</a></li> <li><a href="/wiki/Red_Hand_of_Ulster" title="Red Hand of Ulster">Red Hand</a></li> <li><a href="/wiki/Shamrock" title="Shamrock">Shamrock</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:9.25em">Other</th><td class="navbox-list-with-group navbox-list navbox-even" style="padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Irish_calendar" title="Irish calendar">Calendar</a></li> <li><a href="/wiki/List_of_castles_in_Ireland" title="List of castles in Ireland">Castles</a></li> <li><a href="/wiki/Cinema_of_Ireland" title="Cinema of Ireland">Cinema</a></li> <li><a href="/wiki/List_of_World_Heritage_Sites_in_the_Republic_of_Ireland" title="List of World Heritage Sites in the Republic of Ireland">Heritage Sites</a></li> <li><a href="/wiki/List_of_historic_houses_in_the_Republic_of_Ireland" title="List of historic houses in the Republic of Ireland">Historic houses</a></li> <li><a href="/wiki/Homelessness_in_Ireland" title="Homelessness in Ireland">Homelessness</a></li> <li><a href="/wiki/Mass_media_in_the_Republic_of_Ireland" title="Mass media in the Republic of Ireland">Mass media (Republic)</a></li> <li><a href="/wiki/List_of_monastic_houses_in_Ireland" title="List of monastic houses in Ireland">Monastic</a></li> <li><a href="/wiki/Irish_name" title="Irish name">Names</a></li> <li><a href="/wiki/Place_names_in_Ireland" 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</div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><td class="navbox-abovebelow" colspan="2"><div><img alt="flag" src="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Four_Provinces_Flag.svg/32px-Four_Provinces_Flag.svg.png" decoding="async" width="32" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Four_Provinces_Flag.svg/48px-Four_Provinces_Flag.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/6/65/Four_Provinces_Flag.svg/64px-Four_Provinces_Flag.svg.png 2x" data-file-width="1320" data-file-height="680" /> <a href="/wiki/Portal:Ireland" title="Portal:Ireland">Ireland portal</a></div></td></tr></tbody></table></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1236075235"></div><div role="navigation" class="navbox" aria-labelledby="Taxation_in_Europe" style="padding:3px"><table class="nowraplinks mw-collapsible autocollapse navbox-inner" style="border-spacing:0;background:transparent;color:inherit"><tbody><tr><th scope="col" class="navbox-title" colspan="2"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239400231"><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Taxation_in_Europe" title="Template:Taxation in Europe"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Taxation_in_Europe" title="Template talk:Taxation in Europe"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Taxation_in_Europe" title="Special:EditPage/Template:Taxation in Europe"><abbr title="Edit this template">e</abbr></a></li></ul></div><div id="Taxation_in_Europe" style="font-size:114%;margin:0 4em"><a href="/wiki/Tax" title="Tax">Taxation</a> in Europe</div></th></tr><tr><th scope="row" class="navbox-group" style="width:1%">Sovereign states</th><td class="navbox-list-with-group navbox-list navbox-odd hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Taxation_in_Albania" title="Taxation in Albania">Albania</a></li> <li><a href="/wiki/Taxation_in_Andorra" title="Taxation in Andorra">Andorra</a></li> <li><a href="/wiki/Taxation_in_Armenia" title="Taxation in Armenia">Armenia</a></li> <li><a href="/wiki/Taxation_in_Austria" title="Taxation in Austria">Austria</a></li> <li><a href="/wiki/Taxation_in_Azerbaijan" title="Taxation in Azerbaijan">Azerbaijan</a></li> <li><a href="/w/index.php?title=Taxation_in_Belarus&action=edit&redlink=1" class="new" title="Taxation in Belarus (page does not exist)">Belarus</a></li> <li><a href="/wiki/Taxation_in_Belgium" title="Taxation in Belgium">Belgium</a></li> <li><a href="/wiki/Taxation_in_Bosnia_and_Herzegovina" title="Taxation in Bosnia and Herzegovina">Bosnia and Herzegovina</a></li> <li><a href="/wiki/Taxation_in_Bulgaria" title="Taxation in Bulgaria">Bulgaria</a></li> <li><a href="/wiki/Taxation_in_Croatia" title="Taxation in Croatia">Croatia</a></li> <li><a href="/wiki/Taxation_in_Cyprus" title="Taxation in Cyprus">Cyprus</a></li> <li><a href="/wiki/Taxation_in_the_Czech_Republic" title="Taxation in the Czech Republic">Czech Republic</a></li> <li><a href="/wiki/Taxation_in_Denmark" title="Taxation in Denmark">Denmark</a></li> <li><a href="/wiki/Taxation_in_Estonia" title="Taxation in Estonia">Estonia</a></li> <li><a href="/wiki/Taxation_in_Finland" title="Taxation in Finland">Finland</a></li> <li><a href="/wiki/Taxation_in_France" title="Taxation in France">France</a></li> <li><a href="/wiki/Taxation_in_Georgia_(country)" title="Taxation in Georgia (country)">Georgia</a></li> <li><a href="/wiki/Taxation_in_Germany" title="Taxation in Germany">Germany</a></li> <li><a href="/wiki/Taxation_in_Greece" title="Taxation in Greece">Greece</a></li> <li><a href="/wiki/Taxation_in_Hungary" title="Taxation in Hungary">Hungary</a></li> <li><a href="/wiki/Taxation_in_Iceland" title="Taxation in Iceland">Iceland</a></li> <li><a class="mw-selflink selflink">Ireland</a></li> <li class="mw-empty-elt"></li> <li><a href="/wiki/Taxation_in_Italy" title="Taxation in Italy">Italy</a></li> <li><a href="/wiki/Taxation_in_Kazakhstan" title="Taxation in Kazakhstan">Kazakhstan</a></li> <li><a href="/wiki/Taxation_in_Latvia" title="Taxation in Latvia">Latvia</a></li> <li><a href="/wiki/Taxation_in_Liechtenstein" class="mw-redirect" title="Taxation in Liechtenstein">Liechtenstein</a></li> <li><a href="/wiki/Taxation_in_Lithuania" title="Taxation in Lithuania">Lithuania</a></li> <li><a href="/wiki/Taxation_in_Luxembourg" title="Taxation in Luxembourg">Luxembourg</a></li> <li><a href="/wiki/Taxation_in_Malta" title="Taxation in Malta">Malta</a></li> <li><a href="/w/index.php?title=Taxation_in_Moldova&action=edit&redlink=1" class="new" title="Taxation in Moldova (page does not exist)">Moldova</a></li> <li><a href="/w/index.php?title=Taxation_in_Monaco&action=edit&redlink=1" class="new" title="Taxation in Monaco (page does not exist)">Monaco</a></li> <li><a href="/wiki/Taxation_in_Montenegro" class="mw-redirect" title="Taxation in Montenegro">Montenegro</a></li> <li><a href="/wiki/Taxation_in_the_Netherlands" title="Taxation in the Netherlands">Netherlands</a></li> <li><a href="/w/index.php?title=Taxation_in_North_Macedonia&action=edit&redlink=1" class="new" title="Taxation in North Macedonia (page does not exist)">North Macedonia</a></li> <li><a href="/wiki/Taxation_in_Norway" title="Taxation in Norway">Norway</a></li> <li><a href="/wiki/Taxation_in_Poland" title="Taxation in Poland">Poland</a></li> <li><a href="/wiki/Taxation_in_Portugal" title="Taxation in Portugal">Portugal</a></li> <li><a href="/w/index.php?title=Taxation_in_Romania&action=edit&redlink=1" class="new" title="Taxation in Romania (page does not exist)">Romania</a></li> <li><a href="/wiki/Taxation_in_Russia" title="Taxation in Russia">Russia</a></li> <li><a href="/w/index.php?title=Taxation_in_San_Marino&action=edit&redlink=1" class="new" title="Taxation in San Marino (page does not exist)">San Marino</a></li> <li><a href="/wiki/Taxation_in_Serbia" title="Taxation in Serbia">Serbia</a></li> <li><a href="/wiki/Taxation_in_Slovakia" title="Taxation in Slovakia">Slovakia</a></li> <li><a href="/w/index.php?title=Taxation_in_Slovenia&action=edit&redlink=1" class="new" title="Taxation in Slovenia (page does not exist)">Slovenia</a></li> <li><a href="/wiki/Taxation_in_Spain" title="Taxation in Spain">Spain</a></li> <li><a href="/wiki/Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li> <li><a href="/wiki/Taxation_in_Switzerland" title="Taxation in Switzerland">Switzerland</a></li> <li><a href="/wiki/Taxation_in_Turkey" title="Taxation in Turkey">Turkey</a></li> <li><a href="/wiki/Taxation_in_Ukraine" title="Taxation in Ukraine">Ukraine</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom" title="Taxation in the United Kingdom">United Kingdom</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%">States with limited recognition</th><td class="navbox-list-with-group navbox-list navbox-even hlist" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/w/index.php?title=Taxation_in_Abkhazia&action=edit&redlink=1" class="new" title="Taxation in Abkhazia (page does not exist)">Abkhazia</a></li> <li><a href="/w/index.php?title=Taxation_in_Kosovo&action=edit&redlink=1" class="new" title="Taxation in Kosovo (page does not exist)">Kosovo</a></li> <li><a href="/w/index.php?title=Taxation_in_Northern_Cyprus&action=edit&redlink=1" class="new" title="Taxation in Northern Cyprus 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