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Verified Irish Tax Rules Reference (2025/2026)
Select a relief below to examine the current guidelines in the database or run a live search queries against revenue.ie using the search bar.
Interactive VAT Rate Checker
Search for Irish VAT rates on various commodities, goods, and services, or select a quick shortcut chip.
Rent-a-Room Relief
Exempt up to €14,000 rent in main residence.
EIIS Scheme
20%-50% tax relief on SME investments. 4-year hold.
KEEP Scheme
Tax-efficient employee share options for SMEs.
Share Clogs Relief
Taxable value abatement (10%-60%) on restricted shares.
SURE Scheme
Refund up to 41% of IT on starting/investing in own SME.
SARP
30% tax deduction for relocated salaries >€100k.
Foreign Earnings Deduction
Up to €35,000 tax deduction for working in emerging markets.
Stock Relief
25%, 50% or 100% farming stock value increase deduction.
Income Tax Bands & Credits
Standard rate cut-off (€44k/€53k) and €2,000 personal/employee credits.
Land Leasing Exemption
Tax-free lease income brackets up to €40,000 for 15+ years.
Incapacitated Child Credit
Section 465 tax credit of €3,800 per year for incapacitated child.
Dependent Relative Credit
Section 466 tax credit of €245 per year for maintaining relative.
Health Expenses Relief
20% standard rate relief on medical costs, 40% for nursing home.
Tuition Fees Relief
20% relief on third-level fees, max €7,000, standard disregard.
Landlord Deductions
S.97/97A Case V deductions (pre-letting €10k, wear & tear, interest).
Medical Expenses Relief
S.469 health relief at 20% standard rate (40% nursing home), no TRS, Med 2 cert.
Woodlands Occupation
S.232 commercial woodlands income and timber sale tax exemptions.
Sports & NGB Exemption
S.235/235A sporting body exemption & 10-year NGB project DIRT-free fund.
Gaeltacht Hosting
S.216B income tax exemption for Gaeltacht hosting under Scéim na bhFoghlaimeoirí.
Childminding Relief
S.216C childcare service relief exempts gross income up to €15,000 p.a.
Micro-Generation Exemption
S.216D income tax exemption up to €400 p.a. for domestic solar/wind power.
Instrument Production
S.216F tax exemption on manufacturing/repairing traditional Irish instruments.
Host Recognition Pay
S.216E host recognition payments (Ukrainian refugees) tax exemption.
R&D Tax Credit
30% tax credit on qualifying research and development spend.
Knowledge Development Box
Reduced 10% effective tax rate on qualifying IP profits.
Section 486C Startup Relief
Up to €40k CT exemption per year for first 3 years of trade.
Accelerated Capital Allowances
100% capital allowance in year 1 for energy equipment.
Section 481 Film Relief
Up to 32% tax credit for qualifying film/TV productions.
Living City Initiative
100% refurbishment relief for pre-1915 properties in historic areas.
Farm Safety Allowances
Section 285D accelerated capital allowances: 50% over 2 years.
Farm Buildings Allowances
Section 273 capital allowances: 15% over 7 years.
Group Loss Relief
Trading loss transfers within a 75% corporate group structure.
CGT Participation Exemption
100% CGT exemption on disposing >5% subsidiary shareholdings.
Woodlands Income Exemption
Section 232 tax exemption for commercial forestry profits.
Section 110 SPV
Tax neutrality regime for securitisation & financial SPVs.
Portfolio Dividends (12.5%)
S.21B 12.5% CT rate on foreign dividends from EU/DTA trading profits.
Dividend Exemption 2025
S.831B optional 100% CT exemption on foreign dividends from EU/DTA.
DWT Exemptions (S.172A-M)
S.172A-M exclusions from Dividend Withholding Tax for resident/non-resident qualifying persons, subject to Part 33 Chapter 5.
S.140 Woodlands & Stallion Dist
Tax exemption (and no tax credit) on distributions from exempt stallions, greyhounds, or woodlands profits.
S.141 Patent Royalty Dist
Income tax exemption on patent royalty distributions for eligible shares, capped at R&D spending. (Sunset: 24 Nov 2010).
S.142 Exempt Mine Dist
Exemption from income tax (and no tax credit) on distributions made out of exempted mining income.
S.143 Coal & Gypsum Dist
Reduced tax rate/liability (50% reduction) on distributions out of coal, gypsum, or anhydrite mining operations.
S.144 Shannon Airport Dist
Exemption from tax credit on distributions from Shannon Airport trading operations. Distributable income formula applies.
S.152 Dividend Warrants
Mandatory tax credit explanations/statements to accompany all dividend/interest warrants. Penalty of €200 per failure.
S.153 Non-Resident Dist
Income tax exemption/reduction on Irish-resident company distributions to EU, EEA, or treaty-resident persons/companies.
S.154 Period Attribution
Rules allowing companies to elect to attribute distributions to specified accounting periods (up to undistributed income).
S.155 Relief Restrictions
Restriction of tax credits/reliefs on distributions made out of exempt or relieved profits (stallions, forestry, mines, etc.).
S.156 Franked Investment
Definitions of Franked Investment Income (FII) and Franked Payments for company distributions and group loss relief.
Land Excepted Trades
S.21A land development trade taxed at 25% CT, physical construction at 12.5%.
Interest Withholding
S.246/246A interest withholding exemption for banks, clearing systems & EU/DTA.
Interest Relief (S.247)
S.247 loan interest charge relief for acquiring interest in trading/close companies.
Royalty Withholding
S.237/242A patent royalty withholding tax and EU/DTA trade exemptions.
Cost Rental Exemption
S.222A corporation tax exemption on cost rental dwellings rental profits.
Exempt Grants
S.223-226 employment and small/medium enterprise grant exemptions.
NCSB Exemption
S.227/Schedule 4 tax exemption on approved non-commercial state body income.
Local Authorities & Credit Unions
S.214/219A/220/228/229 local authority and credit union tax exemptions.
Friendly Societies & Trade Unions
S.211/213/215 friendly societies and trade unions income tax exemptions.
Retirement Relief
CGT exemption on business/farm disposal. 2025 cap: €10m child.
Entrepreneur Relief
10% CGT rate on qualifying business assets. Limit €1m.
PPR Relief
100% CGT exemption on disposal of main residential home.
Farm Restructuring Relief
CGT exemption on land consolidation sales/purchases.
Site to Child Exemption
CGT exemption on transferring site up to €500k to child.
CGT Group Relief
No loss/no gain asset transfers within 75% corporate group.
CGT Reconstruction Relief
CGT deferral on commercial share swaps and reorganizations.
CGT Annual Exemption
First €1,270 of taxable gains per individual is exempt.
Incorporation Deferral
Section 600 CGT rollover when incorporating business going-concern.
Spouse CGT Transfer
Section 1028 no-gain/no-loss asset transfers between spouses.
Woodlands CGT Exemption
CGT exemption on disposal of growing commercial timber.
CGT Death Exemption
Exemption on death, base cost step-up to market value for heirs.
Share Buyback Relief
S.173-186 CGT treatment instead of income distribution treatment on company purchase of own shares, subject to tests.
Stock/Investment Transfer
S.596 market value deemed disposal and S.596(3) cost-basis deferral election.
Foreign Tax Credit
Schedule 24 double tax credit offset and foreign dividend credit pooling.
Agricultural Relief
90% CAT valuation reduction. Strict 2025 active farmer tests.
Business Relief
90% CAT reduction on business property. Must be trading.
Dwelling House Exemption
100% CAT exemption on main home. 3-year prior residency rules.
Small Gift Exemption
CAT exemption for first €3,000 of gifts received per donor in a year.
Foster Child Relief
Qualifies foster child for Group A tax-free threshold.
CAT Maintenance Exemption
Exemption for normal maintenance/education payments.
CAT Free Use of Money
Deemed gift tax benefit on interest-free loans.
CAT Group Thresholds
Budget 2025 lifetime thresholds: Group A €400k, B €40k, C €20k.
Spousal CAT Exemption
100% CAT exemption on gifts/inheritances between spouses/civil partners.
CAT CGT Credit Offset
Credit CGT paid on lifetime transfer against CAT on same event.
Assurance Policies Relief
Section 72/73 CAT exemption on qualifying life assurance policy proceeds.
Young Trained Farmer
100% stamp duty exemption. Under 35, qualified, €100k cap.
Consanguinity Relief
1% stamp rate on farmland transfers to related parties (to end 2028).
Stamp Site to Child
Exemption from stamp duty on site transfers under Section 83A.
Section 79 Associated Co.
Stamp duty exemption on transfers between 90% associated companies.
Section 80 Reconstruction
Stamp exemption on corporate reconstructions/undertaking transfers.
Residential Stamp Duty
New 2025 rates: 1% up to €1m, 2% to €1.5m, 6% on excess.
Bulk Buying Stamp Duty
15% rate on buying 10+ houses in a 12-month period.
Development Stamp Refund
Section 83D refund reducing stamp rate to 2% for residential dev.
Spousal Stamp Exemption
100% stamp duty exemption on property transfers between spouses.
Farm Consolidation Relief
1% reduced stamp duty on farmland consolidation transfers (to end 2028).
IP Stamp Exemption
100% stamp duty exemption on transfers/leases of intellectual property.
VAT 58 Refund
Refund on farm building works & land reclamation for unregistered.
Flat Rate Addition
4.8% addition paid to unregistered farmers on produce sales.
VAT Input Credit
Standard recovery of VAT incurred on commercial business expenses.
VAT Transfer of Business
VAT-free treatment on going-concern business transfers (Section 20/26).
VAT Car Margin Scheme
VAT charged on profit margin of second-hand cars (Section 87).
VAT Cash Receipts Basis
Account for VAT when cash is received. Limit: €2 million turnover.
VAT Grouping
Register closely linked entities as a single VAT taxable person.
Section 56 Export Exemption
Zero-rating of inputs for qualifying exporters (>75% turnover exported).
VAT Capital Goods Scheme
Adjust input VAT on property acquisitions/fit-outs over 10-20 years.
VAT Travel Agents Scheme
Section 88 Tour Operators Margin Scheme (TAMS) 23% rate on margin.
Construction Reverse Charge
Principal accounts for VAT on construction services under RCT.
VAT Bad Debt Relief
Reclaim VAT paid on sales invoices that become bad debts after 6 months.
Bare Trusts
Beneficiary retains beneficial interest and is taxed directly; trustee holds legal title with no active duties.
Fixed Trusts
Beneficiaries have a fixed, defined right to trust income or capital. Trustee has no discretion.
Discretionary Trusts
Trustee has discretion over distributions. Subject to 6% entry and 1% annual discretionary trust tax.
Non-Resident Trusts
Trustees reside and administer abroad. Section 579/579A CGT attribution & Section 806 income tax rules apply.
Irish Resident Trustees
Resident trust status for CGT/income if majority trustees resident, unless settlor is non-resident & non-domiciled.
Foreign Trusts (Irish Beneficiaries)
CAT on inheritances/gifts. Case III income taxation and Section 579 CGT on distributions to Irish residents.
General Anti-Avoidance (GAAR)
Section 811 General Anti-Avoidance Rules & 30% tax surcharges.
Transfer Assets Abroad
Section 806 taxing Irish residents on income routed to foreign entities.
Interest Limitation (ILR)
Section 817U interest deduction restriction to 30% EBITDA cap.
Mandatory Disclosure (DOTAS)
Section 817C/HB reporting of tax avoidance transactions within 30 days.
Close Co. Surcharge
Section 440 (20%) and Section 441 (15%) surcharges on undistributed investment/professional income.
Close Co. Loans
Section 438 grossed-up income tax charge on loans to participators.
Commerciality of Trades
Section 384 restricting loss offsets if not conducted on commercial terms.
Transactions in Securities
Section 817 cancellation of tax advantages from share transactions.
Connected Persons MV
Section 547 deemed market value on connected-party asset transactions.
Clogged Losses (CGT)
Section 549 connected-party losses restricted to same-buyer gains.
Value Shifting (CGT)
Section 591 adjustments for shifting value out of shares before sale.
Non-Res Company Gains
Section 590 attributing gains of foreign close company to Irish shareholders.
Temporary Non-Residence
Section 29A taxing assets disposed of during temporary non-residence period.
Close Co. Look-Through
Section 43 look-through routing of CAT gifts/inheritances through close cos.
Deemed Gift on Free Loans
Section 40 taxing foregone interest on interest-free loans as a gift.
Discretionary Trust Tax
Section 11/20/21 trust taxes (6% entry charge & 1% annual tax).
Ag Relief Clawback
Section 89 clawback of agricultural relief if sold within 6 years.
Associated Co. Clawback
Stamp associated companies relief clawback if association ends in 2 years.
Stamp General Anti-Avoidance
Section 112 broad substance-over-form anti-avoidance rule.
Stamp Bulk Buying (15%)
Section 31E 15% stamp duty rate on bulk residential purchases.
VAT TOB Limits
Section 20(2) denying VAT-free TOB relief if purchaser is unregistered.
VAT Abuse of Rights
Section 110/111 codifying Halifax principle for tax-avoiding structures.
VAT Group Joint Liability
Section 15 joint & several liability for VAT Group members.
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Employment Analysis Report
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