Qualifying companies (Section 110 Taxes Consolidation Act (TCA) 1997)

Section 110 of the Taxes Consolidation Act (TCA) 1997 provides for the taxation of certain special purpose companies.

In order to avail of this regime, a company must, amongst other conditions, notify an 'authorised officer' in Revenue that it is, or intends to be, a 'qualifying company' to which paragraphs (a) to (e) of the definition of 'qualifying company' Section 110(1) of the TCA apply.

Form S.110 - Notification of 'qualifying company'

Companies must submit a Form S.110 to Revenue within eight weeks of the date that they meet the condition set out in paragraph (e) of the definition of a 'qualifying company' contained in Section 110(1) TCA 1997.

Form S.110W - Withdrawal of notification of 'qualifying company'

Companies should submit a Form S.110W to Revenue if they either:

  • no longer satisfy the criteria of a 'qualifying company'
  • wish to withdraw their original 'qualifying company' notification.

If the form is a withdrawal of a notification, it should be submitted to Revenue within eight weeks of the date the company ceases to be a 'qualifying company'.