Income Tax (Ireland)
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.
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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.
Look inside
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
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| Access period | 120 days | 120 days Access to end 2025 | 12 months | 12+ months |
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Use ACPD101 for 10% off any purchase.