Employment and Investment Incentive Scheme (previously known as BES) The Employment and Investment Incentive (EII) is a tax incentive which provides for tax relief of up to 40% in respect of investments made in certain companies. The EII allows an individual investor to obtain income tax relief on investments for shares in certain companies up…
Which gains do you not need to pay CGT on? You do not need to pay CGT on gains from: betting lottery wins prize bonds sweepstakes bonuses under the National Instalments Savings Scheme government stocks certain life assurance policies moveable property (such as furniture), where the gain does not exceed €2,540 animals private motor cars.…
Foreign language and Information Technology (IT) courses You can claim tax relief on fees that you pay for certain courses in foreign language and 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 foreign language…
