Income Tax (Ireland)

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Revised and up to date for 2025/26. This course takes you through the various requirements under each Schedule, giving you a detailed overview of the income tax system. Get up to date with how to tax various income types, including self-employment, trading and professional, and rental.

£100 +VAT

4 CPD hours

120 days’ access

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Use ACPD101 for 10% off any purchase.

Income Tax (Ireland)

£100 +VAT

4 CPD hours 120 days’ access
Use ACPD101 for 10% off any purchase.

Income Tax (Ireland)

This course is not currently available. To find out more, please get in touch.

This course will enable you to

  • Summarise the different Irish income tax Schedules/Cases and the types of income they cover
  • Apply the correct tax treatment to income from trading and professions as set out by Schedule D Case I/Case II
  • Explain the tax treatment of employment income under the PAYE system
  • Advise on how to tax rental income under Schedule D Case V
  • Understand how to tax incomes that do not fall under the main categories, including from short-term accommodation, deposit interest, and certain dividends or distributions

About the course

In Ireland, the Revenue Commissioners group different income types into different Schedules and Cases, each with their own taxation rules. It is therefore vital you understand these Schedules and the income types they cover to ensure you apply the correct tax treatment to your clients’ income.

This course takes you through the various tax requirements under each Schedule/Case, giving you an overview of the income tax system in Ireland. Make sure you are up to date on how to tax various income types, including self-employment, trading and professional, and rental.

This course is compliant with Irish law up to and including Finance (No 2) Act 2023.

This course has been revised and is up to date for 2025/26.

Contents

Trading and professional income

Trading activity
Trading vs non-trading activity
Schedule D Case I/II
Allowable deductions
Capital allowances system
Capital allowances
Basis periods for capital allowances
A couple more allowances
Basis of assessment
Losses
PRSI and USC

Employment income

Schedule E
Employment vs self-employment
Employment status
Allowable deductions
The BIK regime
Benefits in kind
Vans
Other employer-owned assets
Other considerations

Rental income

Rental income overview
Rental income computation
Schedule D Case V
Allowable deductions
Recent property tax changes
Other considerations
Other rental income

All other income

Other income sources
Schedule D Case III
Schedule D Case IV
Income from short-term accommodation
Schedule F
Practical implications

How it works

Author

David FitzGerald

David FitzGerald, MBS, CTA was Director International with CPA Ireland until 2019 and had over 15 years’ experience with the Institute. He is a Chartered Tax Adviser, and currently lectures in Tax and Business Management. He is also a Tax examiner for a professional accountancy qualification.