Written answers
Friday, 16 September 2016
Department of Finance
Tax Code
Jim Daly (Cork South West, Fine Gael)
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260. To ask the Minister for Finance if he will confirm all categories of industry, business and arts that are exempt from Income Tax. [25303/16]
Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the Schedule set out below identifies those categories of persons who are entitled to an exemption from income tax and lists the corresponding legislative provision which provides for that exemption. It should be noted that there are limits to certain of the exemptions listed.
| Description of persons entitled to income tax exemption | Section of Taxes Consolidation Act 1997 |
|---|---|
| Artists, writers, composers and sculptors in relation to profits or gains arising from certain original and creative works. | Section 195 |
| Qualifying trusts where the trust funds were raised by public subscriptions solely on behalf of individuals who are permanently and totally incapacitated from maintaining themselves. | Section 189A |
| Bodies established for charitable purposes in respect of certain income applied solely for charitable purposes, and the Charities Regulatory Authority. | Section 207, 207A, 208 |
| Any body of persons having consultative status with the United Nations Organisation or the Council of Europe with the sole or main object of promoting human rights, and which is precluded by its rules or constitution from providing any gifts or benefits, directly or indirectly, to any of its members. | Section 209 |
| The trustees of 'The Great Book of Ireland Trust' in respect of income arising to the trustees from the sale of the Great Book of Ireland; and related payments by the trustees to Clashganna Mills Trust Ltd or Poetry Ireland Ltd. | Section 210 |
| Certain friendly societies. | Section 211 |
| Registered trade unions meeting certain conditions in respect of certain interest and dividends applied solely for the purpose of paying provident benefits. | Section 213 |
| Local authorities, the Health Service Executive, vocational education boards and committees of agriculture. | Section 214 |
| A lottery licensed under the Gaming and Lotteries Act, 1956 in respect of the profits from any lottery. | Section 216 |
| Individuals in receipt of sums in respect of the letting, for residential purposes, of a room or rooms in their sole or main residence up to a specified limit. | Section 216A |
| Individuals in Gaeltacht areas in receipt of income in respect of students attending Irish colleges in those areas who are temporarily resident with such individuals. | Section 216B |
| Individuals in receipt of sums in respect of childminding services provided in their sole or main residence up to a specified limit. | Section 216C |
| The non-commercial state-sponsored bodies listed in Appendix 1 set out below in relation to income otherwise taxable under Schedule D Cases III, IV or V. | Section 227 |
| A body designated under section 4(1) of the Securitisation (Proceeds of Certain Mortgages) Act, 1995. | Section 228 |
| Harbour authorities situate within the State in respect of income arising from the provision of harbour facilities and accommodation for vessels, goods and passengers. | Section 229 |
| Persons to whom profits or gains arise from the occupation of woodlands in the State managed on a commercial basis. | Section 232 |
| Any approved body of persons established for the sole purpose of promoting athletic or amateur games or sports in respect of all income that is or will be applied for such purposes. | Section 235 |
| Certain long-term unemployed individuals who commence a new business in respect of profits or gains of the new business. | Section 472AA |
| Investment undertakings in respect of its relevant income and gains. | Section 739C |
Appendix 1
List of specified non-commercial state sponsored bodies for purpose of exemption from certain tax provisions
1. Agency for Personal Service Overseas;
2. Beaumont Hospital Board;
3. Blood Transfusion Service Board;
4. Board for Employment of the Blind;
5. An Bord Altranais;
6. An Bord BiaThe Irish Food Board;
7. The National Tourism Development Authority;
8. An Bord Glas;
9. An Bord Iascaigh Mhara;
10. Bord na Gaeilge;
11. Bord na Leabhar Gaeilge;
12. Bord na Radharcmhastóirí;
13. An Bord Pleanála;
14. Bord Scoláireachtaí Comalairte;
15. An Bord TráchtálaThe Irish Trade Board;
16. An Bord Uchtála;
17. Building Regulations Advisory Body;
18A. The Courts Service;
19. CERT Limited;
20. The Chester Beatty Library;
21. An Chomhairle Ealaíon;
22. An Chomhairle Leabharlanna;
22A. An Chomhairle OidhreachtaThe Heritage Council;
23. Coiste An Asgard;
24. Combat Poverty Agency;
25. Comhairle na Nimheanna;
26. The Health Service Executive;
26A. Commission for Communications Regulation;
27. Cork Hospitals Board;
27A. A County Enterprise Board;
27B. The Credit Union Restructuring Board;
28. Criminal Injuries Compensation Tribunal;
29. Dental Council;
30. Drug Treatment Centre Board;
31. Dublin Dental Hospital Board;
32. Dublin Institute for Advanced Studies;
34. Economic and Social Research Institute;
35. Employment Equality Agency;
36. Environmental Protection AgencyAn Ghníomhaireacht um Chaomhnú Comhshaoil;
37. EolasThe Irish Science and Technology Agency;
38. Federated Dublin Voluntary Hospitals;
39. Fire Services Council;
39A. The Food Safety Authority of Ireland;
40. An Foras Áiseanna Saothair;
41. Forbairt;
42. Forfás;
43. The Foyle Fisheries Commission;
44. Garda Síochána Appeal Board;
45. Garda Síochána Complaints Board;
47. Health Research BoardAn Bord Taighde Sláinte;
47A. The Health and Social Care Professionals Council;
48. Higher Education Authority;
50. Hospitals Trust Board;
51. The Independent Radio and Television CommissionAn Coimisiún um Raidio agus Teilifís Neamhspleách;
52. The Industrial Development Agency (Ireland);
53. The Industrial Development Authority;
53A. The Institute of Public Health in Ireland Limited;
53AB. Inland Fisheries Ireland;
54. Institiúid Teangeolaíochta Éireann;
55. Institute of Public Administration;
55A. The Irish Auditing and Accounting Supervisory Authority;
56. The Irish Film Board;
57. The Irish Medicines Board;
57A. The Irish Sports Council;
58. The Labour Relations Commission;
59. Law Reform Commission;
60. The Legal Aid Board;
61. Leopardstown Park Hospital Board;
62. Local Government Computer Services BoardAn Bord Seirbhísí Ríomhaire Rialtais Áitiúil;
63. Local Government Staff Negotiations BoardAn Bord Comhchaibidlí Foirne Rialtais Áitiúil;
64. The Marine Institute;
65. Medical Bureau of Road SafetyAn Lia-Bhiúró um Shábháilteacht ar Bhóithre;
66. The Medical Council;
67. The National Authority for Occupational Safety and HealthAn tÚdarás Náisiúnta um Shábháilteachta agus Sláinte Ceirde;
68. National Cancer Registry;
69. The National Concert Hall Company LimitedAn Ceoláras Náisiúnta;
69A. National Consultative Committee on Racism and Interculturalism;
70. National Council for Educational Awards;
71. National Council for the Elderly;
72. The National Economic and Social Council;
73. The National Economic and Social Forum;
74. National Health Council;
74A. The National Milk Agency;
74AB National Qualifications Authority of Ireland;
76. National Rehabilitation Board;
77. The National Roads AuthorityAn tÚdarás um Bóithre Náisiúnta;
78. National Safety CouncilComhairle Sábháilteacht Náisiúnta;
79. National Social Services Board;
81A. Occupational Safety and Health Institute of Ireland;
82. Office of the Data Protection Commissioner;
83. The Pensions Board;
83A. The Personal Injuries Assessment Board;
83B The Pharmaceutical Society of Ireland;
84. Postgraduate Medical and Dental Board;
84A. The Private Residential Tenancies Board;
85. The Radiological Protection Institute of Ireland;
86. The Refugee Agency;
87. Rent Tribunal;
88. Royal Hospital Kilmainham Company;
89. Saint James's Hospital Board;
90. Saint Luke's and St Anne's Hospital Board;
91. Salmon Research Agency of Ireland Incorporated;
91A Science Foundation Ireland;
92. Shannon Free Airport Development Company Limited;
92A. The Sustainable Energy Authority of Ireland;
96. Tallaght Hospital Board;
96A. The Teaching Council;
97. Teagasc;
98. Temple Bar Renewal Limited;
98A. Tourism Ireland Limited;
99. Údarás na Gaeltachta.
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