High Income Individuals' Restriction – schedule of declared uses of reliefs

Statistical dataset metadata
HeadingDescription
Title High Income Individuals’ Restriction – schedule of declared uses of reliefs
Description Details of the operation of the restriction and the specified tax reliefs covered by the High Income Individuals’ Restriction introduced under the 2006 and 2007 Finance Acts. Schedule of declared use of different reliefs in accordance wit Schedule 25B of the Taxes Consolidation Act 1997. (Table 3).
Publisher Office of the Revenue Commissioners.
Contact point statistics@revenue.ie
Keywords Finance Act, Section  140, 141, 142, 143, 195, 231, 232, 233, 234, 248, 250, 253, 272, 273, 274, 304, 305, 323, 324, 331, 331, 332, 333, 341, 342, 343, 344, 345, 352, 353, 354, 372, 381, 382, 383, 384, 385, 481, 482, 485, 489, 843, 847, 848, dividends, distributions, exempt income, stallion fees, stud greyhounds, woodlands, patent income, mines, mining operations, profits, losses, gains, artists, writers, composers, patent royalty income, relief, interest paid, loans, company, partnership, capital expenditure, hotels, holiday camps, nursing homes, residential units, nursing homes, convalescent homes, hospitals, sports injury clinics, mental health centres, capital allowances, rental situations, Custom House Docks, commercial premises, double rent allowance, rent, Temple Bar Area, industrial buildings, commercial premises, Urban Renewal Scheme, Enterprise Area, multi story car park, qualifying resort area, qualifying rural areas, Town Renewal Area, Mid Shannon Corridor Tourism Scheme, Case IV, Case V, significant buildings and gardens, BES relief, child-care facilities, third level education, donations, certain sports bodies, approved bodies, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2010, 2009, 2008, 2007.
Publication Frequency Annually
Issue date 20/07/2016
Date last modified 01/11/2019
Licence type CC-BY
Method Statement Method Statement for High Income Individuals' Restriction – schedule of declared uses of reliefs dataset