Foreign language and Information Technology (IT) courses You can claim tax relief on fees that you pay for certain courses in foreign language and information technology (IT). You may be the student, or you may pay the fees on behalf of another person. Conditions for relief To qualify for relief, your course must be: a…
Temporary measures in relation to the close company surcharge The close company surcharges apply to income of close companies that is not distributed within 18 months from the end of the accounting period in which the income arose. In cases where a distribution is not made within that time in response to Covid-19 circumstances affecting the…
Cohabiting couples If you are living with another adult and in a committed relationship with them, you are cohabiting. Revenue assess cohabiting couples as single individuals. If your relationship ends you may be able to claim tax relief in respect of maintenance payments and property transfers which you make to your former spouse. The payments and transfers…
