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  Tuarascáil Bhliantúil 2...  

Show textShow cached sourceOpen source URL	Pictiúr de thírdhreach fairsing sléibhtiúil le Thomas Roberts a luacháladh ag €680,000.00 (cuid de Bhailiúchán Wood)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	An Extensive Mountainous Landscape by Thomas Roberts valued at €680,000.00 (part of the Wood Collection)

  Asbhaint Tuilleamh Each...  

Show textShow cached sourceOpen source URL	Maidir leis na blianta cánach 2012, 2013 agus 2014, is féidir le fostaithe a dhéanann cuid dá ndualgais fostaíochta sa Bhrasaíl, an Rúis, an India, an tSín nó an Afraic Theas (tugtar "stát bainteach" ar gach ceann de na tíortha seo), is ceadmhach dóibh asbhaint chánach a éileamh, rud ar a dtugtar Asbhaint Tuillimh Eachtraigh.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	For the tax years 2012, 2013 and 2014, employees who carry out part of the duties of their employment in Brazil, Russia, India, China or South Africa (each of these countries is known as a "relevant state") may claim a tax deduction known as the Foreign Earnings Deduction.

  Soláthairtí Measctha Ea...  

Show textShow cached sourceOpen source URL	I gcás soláthairtí ilchodacha, níl ann ach príomhchuid nó príomhsholáthar lena bhfuil cuid choimhdeach nó codanna coimhdeacha eile. Tá feidhm ag ráta amháin CBL ar an idirbheart ar fad ar an ráta a bhaineann leis an bpríomhsholáthar.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	In the case of a composite supply there is one principal element or supply to which any other element or elements are ancillary. A single rate of VAT applies to the entire transaction at the rate applicable to the principal supply.

  Soláthairtí Measctha Ea...  

Show textShow cached sourceOpen source URL	Caithfear le fruiliú agus ní éadaí mar ilsholáthar. Leanfar ar aghaidh le cáin a ghearradh ar gach cuid ar leithligh den soláthar agus déanfar an chomaoin iomlán a chionroinnt idir na codanna éagsúla ar na rátaí iomchuí.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	The hire and cleaning of linen will be treated as a multiple supply. Each element of this supply will continue to be taxed individually and the overall consideration will be apportioned between the various elements at the appropriate rates.

  Díolúine Cánach do Thea...  

Show textShow cached sourceOpen source URL	Ni féidir le teidlíocht leasmhar a bheith ag an bhfaighteoir, ar dháta an bhronntanais/oidhreachta, ar aon teach cónaithe eile ná aon leas a bheith aige/aici in aon teach cónaithe eile. Dar leis na Coimisinéirí Ioncaim ciallaíonn teach cónaithe foirgneamh nó cuid d'fhoirgneamh atá in úsáid nó atá oiriúnach lena úsáid mar áit chónaithe.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	The recipient must not, at the date of the gift/inheritance, be beneficially entitled to any other dwelling- house or to any interest in any other dwelling- house. The Revenue's view is that a dwelling-house means a building or part of a building being used or which is suitable for use as a dwelling.

  Do Ghnólacht a Dhíol  

Show textShow cached sourceOpen source URL	Ní bhaineann an faoiseamh ó CBL ach le soláthairtí a dhéantar le linn gnólacht nó cuid de ghnólacht, a d'fhéadfadh a fheidhmiú ar bhonn neamhspleách, a aistriú. Ní soláthar den chineál seo é láithreáin nó foirgnimh fholmha a dhíol, agus beidh siad faoi dhliteanas CBL faoi réir na ngnáthrialacha réadmhaoine.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	The relief from VAT applies to supplies made in the course of a transfer of a business or part of a business that is capable of being operated on an independent basis. The mere sales of sites or vacant buildings is not such a transfer, and would be liable to VAT, subject to the normal property rules.

  Tuarascáil Bhliantúil 2...  

Show textShow cached sourceOpen source URL	D’fhéadfaimis tuilleadh creidmheasanna cánach a thabhairt go huathoibríoch, mar shampla, nó a mholadh do dhaoine éilimh a dhéanamh de thoradh na faisnéise a bheadh ar fáil againn cheana féin. Beidh cuid den chur chuige nua sin bunaithe ar fhaisnéis agus ar chumarsáid shainoiriúnaithe bhreise a chur ar fáil.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	This will require us to develop new and imaginative ways of interacting with customers, for example, giving more tax credits automatically or prompting claims on the basis of information already available to us. Part of this new approach will involve providing more customised information and communications.

  Ráiteas Inrochtaineachta  

Show textShow cached sourceOpen source URL	Tá brabhsálaithe agus teicneolaíochtaí rochtana tar éis cuid mhaith de na seandeacrachtaí a shárú, san áit a mbíodh treoirlínte ag teastáil chun iad a shárú tráth, agus mar gheall air sin níl gá le roinnt seicphointí anois.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Whilst Revenue comply with known accessibility and usability guidelines, it is not always possible to do so to the letter of each checkpoint. Browsers and access technologies have outgrown many of the difficulties that once needed guidelines to overcome them, rendering some checkpoints obsolete.

  Bileoga Eolais Dleacht ...  

Show textShow cached sourceOpen source URL	Tá na sonraí seo tugtha faoi alt 8(2) den Acht Comhdhlúite Dleachtanna Stampa 1999 - mar a cheanglófar alt 16(2) den Acht Comhdhlúite Dleachtanna Stampa 1999 – toisc gurb éard í an mhaoin i gceist ná suim i réadmhaoin mar cuid de.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	These details are delivered under section 8(2) of the Stamp Duties Consolidation Act, 1999 - as required by section 16(2) of the Stamp Duties Consolidation Act, 1999 - because the property in question consists partly of an interest in residential property.

  IT 8 - Díolúine ó Cháin...  

Show textShow cached sourceOpen source URL	Leanbh ar leanbh leis an éilitheoir, an chéile nó an páirtnéir sibhialta é nó í nó sa chás nach leanbh dá leithéid é nó í, leanbh atá faoi choimeád an éilitheora agus á c(h)othabháil ar chostas an éilitheora féin don bhliain chánach iomlán nó cuid di.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	A child who is a child of the claimant, spouse or civil partner or not being such a child is in the custody of the claimant and is maintained by the claimant at the claimants own expense for the whole or part of the tax year.

  Gnólachtaí Móra - Cur C...  

Show textShow cached sourceOpen source URL	Chun tús a chur leis an gclár, rachaidh na Coimisinéirí Ioncaim i dteagmháil le cuid de na gnólachtaí lena mbíonn Rannóg na gCásanna Móra ag déileáil, d'fhonn comhaontú a lorg go mbunóidh na gnólachtaí sin socruithe le haghaidh an chomhlíonta comhoibrithe.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	To begin the programme Revenue will engage with a number of the companies dealt with in Revenue's Large Cases Division with a view to seeking the agreement of these companies to put in place cooperative compliance arrangements. Depending on the results, Revenue may extend the approach to other companies.

  Idirthuras CNIR  

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Is córas é TIR a bunaíodh faoi Choinbhinsiún TIR 1975, chun gluaiseacht earraí a éascú faoi shéala custaim, i bhfeithiclí nó i gcoimeádáin cheadaithe, i dtrádáil idirnáisiúnta, chomh maith le cosaint éifeachtach a dhéanamh ar ioncam gach Stáit trína mbíonn earraí dá leithéid á n-iompar. Tá sé mar choinníoll den chóras gur gá cuid den turas idir tús agus deireadh na hoibríochta TIR a dhéanamh ar bhóithre.

Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain

TIR is a system set up under the TIR Convention 1975 to facilitate the movement of goods under customs seal, in approved vehicles or containers, in international trade while effectively protecting the revenue of each State through which such goods are carried. It is a condition of the system that some portion of the journey between the beginning and end of the TIR operation must be made by road.

  Faoiseamh Maoin Oidhrea...  

Show textShow cached sourceOpen source URL	Beidh aon teach nó gairdín a chomhlíonann na coinníollacha thuas - agus ar cuid de bhronntanas nó d’oidhreacht é ar dháta an bhronntanais nó na hoidhreachta sin nó ar dháta na luachála - díolmhaithe go hiomlán ó Cháin Fáltas Caipitiúil.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Any house or garden which satisfies the above conditions and which is part of a gift or inheritance at the date of such a gift or inheritance and at the valuation date will be entirely exempt form Capital Acquisitions Tax. The value of the house and garden would be excluded when computing any tax due. neither is the value taken into account for aggregation purposes.

  Faoiseamh Maoin Oidhrea...  

Show textShow cached sourceOpen source URL	Beidh aon réad a chomhlíonann na coinníollacha thuas - agus ar cuid de bhronntanas nó d’oidhreacht é ar dháta an bhronntanais nó na hoidhreachta sin nó ar an dáta luachála - díolmhaithe go hiomlán ó Cháin Fáltas Caipitiúil.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Any object which satisfies the above conditions - and which is part of a gift or inheritance at the date of such gift or inheritance and at the valuation date - will be entirely exempt form Capital Acquisitions Tax. The beneficiary would simply exclude the value of the qualifying objects when computing any tax due. Neither is the value taken into account for aggregation purposes.

  C&F faoi Rialacha CBL a...  

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7. Sa chás, i ndiaidh an 30 Meitheamh, go ndéanann tiarna talún ligean le tionónta trí léas oibre agus go bhfeidhmíonn an tiarna talún a rogha um ghearradh cánach, cad é an chóireáil CBL atá ann má dhéanann an tionónta cuid amháin den mhaoin bhunaidh a fholigean le duine atá bainteach leis an tiarna talún agus nach bhfuil ar a laghad 90% d'in-aisghabhálacht CBL aige?

Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain

7. Where after 30 June a landlord makes a letting by way of an occupational lease to a tenant and exercises the landlord's option to tax, what is the VAT treatment if the tenant then makes a sub letting of part only of the original property to a person connected with the landlord where the sub tenant does not have at least 90% VAT recoverability? Is the landlord's option to tax terminated for the entire of the property let by the landlord or only in respect of part of it, namely the part occupied by the connected sub tenant?

  C&F faoi Rialacha CBL a...  

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Sa chás, i ndiaidh an 30 Meitheamh, go ndéanann tiarna talún ligean le tionónta trí léas oibre agus go bhfeidhmíonn an tiarna talún a rogha um ghearradh cánach, cad é an chóireáil CBL atá ann má dhéanann an tionónta cuid amháin den mhaoin bhunaidh a fholigean le duine atá bainteach leis an tiarna talún agus nach bhfuil ar a laghad 90% d'in-aisghabhálacht CBL aige?

Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain

7. Where after 30 June a landlord makes a letting by way of an occupational lease to a tenant and exercises the landlord's option to tax, what is the VAT treatment if the tenant then makes a sub letting of part only of the original property to a person connected with the landlord where the sub tenant does not have at least 90% VAT recoverability? Is the landlord's option to tax terminated for the entire of the property let by the landlord or only in respect of part of it, namely the part occupied by the connected sub tenant?

  Gnólachtaí Móra - Cur C...  

Show textShow cached sourceOpen source URL	Cé go n-aithníonn na Coimisinéirí Ioncaim go bhfuil an phleanáil chánach ina gné thábhachtach den bhainistíocht airgeadais, beifear ag súil mar sin féin go mbeidh gnólacht oscailte leis na Coimisinéirí Ioncaim i ndáil lena straitéisí pleanála cánach, óir is cuid de Chomhlíonadh Comhoibrithe í an oscailteacht sin.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	While Revenue recognises tax planning as an important dimension of financial management, it will nevertheless expect that a business will, as an element of Cooperative Compliance, be open with it in relation to its tax planning strategies. Being open in this way need not preclude different viewpoints on whether aspects of that tax planning constitute tax avoidance.

  Íocaíochtaí Cnapshuime ...  

Show textShow cached sourceOpen source URL	Tairbhe Aoisliúntais i leith Chaipitil Chaighdeánaigh - Téann an faoiseamh seo chun tairbhe daoine a bhfuil ardtuillimh agus seirbhís fhada tugtha acu. Is éard atá ann ná an cúigiú cuid déag den phá meánach bliantúil sna trí bliana dheiridh seirbhíse roimh an dáta fágála lúide aon teidlíocht maidir le cnapshuim saor ó cháin ón scéim pinsean.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Standard Capital Superannuation Benefit - This relief benefits those with high earnings and long service. It is about 1/15th of the average annual pay for the last 3 years of service to date of leaving less any tax free lump sum entitlement from the pension scheme.

  C&F faoi Rialacha CBL a...  

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Sa chás, i ndiaidh an 30 Meitheamh, go ndéanann tiarna talún ligean le tionónta trí léas oibre agus go bhfeidhmíonn an tiarna talún a rogha um ghearradh cánach, cad é an chóireáil CBL atá ann má dhéanann an tionónta cuid amháin den mhaoin bhunaidh a fholigean le duine atá bainteach leis an tiarna talún agus nach bhfuil ar a laghad 90% d'in-aisghabhálacht CBL aige?

Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain

7. Where after 30 June a landlord makes a letting by way of an occupational lease to a tenant and exercises the landlord's option to tax, what is the VAT treatment if the tenant then makes a sub letting of part only of the original property to a person connected with the landlord where the sub tenant does not have at least 90% VAT recoverability? Is the landlord's option to tax terminated for the entire of the property let by the landlord or only in respect of part of it, namely the part occupied by the connected sub tenant?

  Idirthuras CNIR  

Show textShow cached sourceOpen source URL	TIR: Ligeann (Transport Internationaux Routiers) do ghluaiseacht earraí tarlú go hidirnáisiúnta thar theorainn amháin nó níos mó agus nuair a dhéantar cuid den turas idir tús agus deireadh na hoibríochta TIR ar bhóithre.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	TIR: (Transport Internationaux Routiers) allows for the movement of goods internationally over one or more frontiers and where some portion of the journey between the start and end of the TIR operation is conducted by road.

  Eolas d'fhaighteoirí an...  

Show textShow cached sourceOpen source URL	24. Má fhaighim amach go ndearna mé ró-íocaíocht CMÁ le haghaidh 2013 (m.sh. d'íoc mo bhean chéile cuid den CMÁ le hairgead tirim i rith na bliana), an coir dom teagmháil a dhéanamh leis an RCS chun aisíocaíocht a fháil?
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	24. If I discover that I have over-paid the amount of LPT due for 2013 (e.g. my wife paid some of the LPT by cash during the year), should I contact DSP for a refund?

  Tuarascáil Bhliantúil 2...  

Show textShow cached sourceOpen source URL	Pictiúr de thírdhreach fairsing d’Abhainn Choillteach Shléibhtiúil le George Mullins a luacháladh ag €200,000.00 (cuid de Bhailiúchán Wood)
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Extensive Wooded Mountainous River Landscape by George Mullins valued at €200,000.00 (part of the Wood Collection)

  Billí  

Show textShow cached sourceOpen source URL	Tá an cuid is mó d’ár comhaid sa formáid PDF, cé is gá Adobe Acrobat Reader
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Most of our files are in PDF format, which requires the freely available Adobe Acrobat Reader

  Forlíonadh Faisnéisiú C...  

Show textShow cached sourceOpen source URL	Cuid de na seirbhísí leictreonach a sholáthraíonn na Coimisinéirí Ioncaim
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Some of the electronic services provided by Revenue

  Feidhmeanna Aonad na gC...  

Show textShow cached sourceOpen source URL	Is cuid de Cheantar Lár-Chathrach na gCoimisinéirí Ioncaim é Aonad na gCuideachtaí, agus déileálann sé leis na feidhmeanna seo a leanas ar bhonn Náisiúnta:
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Companies Unit of the Revenue, which is part of City Centre Revenue District, deals with the following functions on a National basis:

  Faoiseamh Scannán - IT57  

Show textShow cached sourceOpen source URL	Tabhair faoi deara: Tá sonraí na scéime ar fáil i Cuid 15, Alt 481 den Acht Comhdhlúite Cánacha 1997.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Note: Full details can be found in Part 15, Section 481 of the Taxes Consolidation Act 1997.

  Forlíonadh Faisnéisiú C...  

Show textShow cached sourceOpen source URL	Forlíonadh Faisnéisiú Cánach - Cuid de na seirbhísí leictreonach a sholáthraíonn na Coimisinéirí Ioncaim
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Tax Briefing Supplement - Some of the electronic services provided by Revenue

  Fáisnéis atá riachtanac...  

Show textShow cached sourceOpen source URL	Cnapshuim ag dáta na himeachta agus cé acu in iomalartú iomlán nó cuid de phinsean atá sé
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	Lump sum at date of leaving and whether in commutation of all or part of a pension

  Eolas d'fhaighteoirí an...  

Show textShow cached sourceOpen source URL	Má fhaighim amach go ndearna mé ró-íocaíocht CMÁ le haghaidh 2013 (m.sh. d'íoc mo bhean chéile cuid den CMÁ le hairgead tirim i rith na bliana), an coir dom teagmháil a dhéanamh leis an RCS chun aisíocaíocht a fháil?
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	If I discover that I have over-paid the amount of LPT due for 2013 (e.g. my wife paid some of the LPT by cash during the year), should I contact DSP for a refund?

  Rialacháin ÍMAT  

Show textShow cached sourceOpen source URL	Leagann CUID 47 agus Sceideal 29, Acht Comhdhlúite Cánacha 1997 amach pionóis agus smachtbhannaí eile as rialacháin ÍMAT a shárú.
Compare text pagesCompare HTM pagesOpen source URLOpen target URLDefine revenue.ie as primary domain	PART 47 and Schedule 29, Taxes Consolidation Act, 1997 outlines penalties and other sanctions for breach of the PAYE regulations.