F6.TX-irl-j23-d23 Syllabus and Study Guide

Taxation – Ireland (TX-IRL)
Taxation –
Ireland
(TX-IRL)
Syllabus and study guide
June and December 2023
Designed to help with planning study and to provide

detailed information on what could be assessed in
any examination session
1 © ACCA 2023 All rights reserved.

Contents
1. Intellectual levels .....................................3
2. Learning hours and education recognition
...................................................................3
3. The structure of ACCA qualification ........4
4. Guide to ACCA examination structure and
delivery mode .............................................5
5. Guide to ACCA examination assessment7
6. Relational diagram linking Taxation –
Ireland (TX-IRL) with other exams...............8
7. Approach to examining the syllabus ........8
8. Introduction to the syllabus......................8
9. Main capabilities .....................................9
10. The syllabus ........................................10
11. Detailed study guide............................12
12. Summary of changes to Taxation –
Ireland (TX-IRL) ........................................21
13. Reading List ........................................22

1. Intellectual levels 2. Learning hours and

education recognition
The syllabus is designed to progressively
broaden and deepen the knowledge, skills
The ACCA qualification does not prescribe
and professional values demonstrated by
or recommend any particular number of
the student on their way through the
learning hours for examinations because
qualification.
study and learning patterns and styles vary
greatly between people and organisations.
The specific capabilities within the detailed
This also recognises the wide diversity of
syllabuses and study guides are assessed at
personal, professional and educational
one of three intellectual or cognitive levels:
circumstances in which ACCA students find
themselves.
Level 1: Knowledge and
comprehension
As a member of the International Federation
Level 2: Application and analysis
of Accountants, ACCA seeks to enhance the
Level 3: Synthesis and evaluation
education recognition of its qualification on
both national and international education
Very broadly, these intellectual levels relate
frameworks, and with educational authorities
to the three cognitive levels at which the
and partners globally. In doing so, ACCA
Applied Knowledge, the Applied Skills and
aims to ensure that its qualification is
the Strategic Professional exams are
recognised and valued by governments,
assessed.
regulatory authorities and employers across
all sectors. To this end, the ACCA
Each subject area in the detailed study
qualification is currently recognised on the
guide included in this document is given a 1,
education frameworks in several countries.
2, or 3 superscript, denoting intellectual
Please refer to your national education
level, marked at the end of each relevant
framework regulator for further information.
learning outcome. This gives an indication of
the intellectual depth at which an area could
Each syllabus is organised into main subject
be assessed within the examination.
area headings which are further broken
However, while level 1 broadly equates with
down to provide greater detail on each area.
Applied Knowledge, level 2 equates to
Applied Skills and level 3 to Strategic
Professional, some lower level skills can
continue to be assessed as the student
progresses through each level. This reflects
that at each stage of study there will be a
requirement to broaden, as well as deepen
capabilities. It is also possible that
occasionally some higher level capabilities
may be assessed at lower levels.

3. The structure of ACCA qualification

4. Guide to ACCA Strategic Professional

Essentials:
examination structure and Strategic Business Leader is ACCA’s case
delivery mode study examination at Strategic Professional
and from September 2023 is examined as a
closed book exam of three hours and 15
The pass mark for all ACCA Qualification minutes, including reading, planning and
examinations is 50%. reflection time which can be used flexibly
within the examination.
The structure and delivery mode of
examinations varies. Pre-seen information for the Strategic
Business Leader is an exam will be released
Applied Knowledge two weeks before the exam sitting. The pre-
The Applied Knowledge examinations seen information contains background and
contain 100% compulsory questions to contextual details in order for students to
encourage candidates to study across the familiarise themselves with the fictitious
breadth of each syllabus. These are organisation that they will be examined on
assessed by a two-hour computer based and the industry in which it operates.
examination.
The Strategic Business Leader exam will
Applied Skills contain new information in the form of
The Corporate and Business Law exam is a exhibits and students are required to
two-hour computer-based objective test complete several tasks.All questions are
examination for English and Global. compulsory and each examination will
contain a total of 80 technical marks and 20
For the format and structure of the professional skills marks.
Corporate and Business Law or Taxation
variant exams, refer to the ‘Approach to As this is a closed book exam, the pre-seen
examining the syllabus’ section of the information is also available within the
relevant syllabus and study guide. examination.
The other Applied Skills examinations Strategic Business Reporting is a three-

(PM, TX-UK, FR, AA, and FM) contain a mix hour 15 minutes exam. It contains two
of objective and longer type questions with a sections and all questions are compulsory.
duration of three hours for 100 marks. These This exam contains four professional marks.
are assessed by a three hour computer-
based exam. Prior to the start of each exam Options:
there will be time allocated for students to be The Strategic Professional Options are all
informed of the exam instructions. three hours and 15 minutes computer-based
exams. All contain two sections and all
The longer (constructed response) question questions are compulsory.
types used in the Applied Skills exams
(excluding Corporate and Business Law) All option exams will contain a total of 80
require students to effectively mimic what technical marks and 20 professional skills
they do in the workplace. Students will need marks.
to use a range of digital skills and
demonstrate their ability to use The question types used at Strategic
spreadsheets and word processing tools in Professional require students to effectively
producing their answers, just as they would mimic what they would do in the workplace.
use these tools in the workplace. These
assessment methods allow ACCA to focus These exams offer ACCA the opportunity to
on testing students’ technical and application focus on the application of knowledge to
skills, rather than, for example, their ability to scenarios, using a range of tools including
perform simple calculations. word processor, spreadsheets and
presentation slides - not only enabling

students to demonstrate their technical and

professional skills but also their use of the
technology available to today’s accountants.
Time management
ACCA encourages students to take time to
read questions carefully and to plan answers
but once the exam time has started, there
are no additional restrictions as to when
candidates may start producing their
answer.
Time should be taken to ensure that all the

information and exam requirements are
properly read and understood.

conjunction with the examinable documents

5. Guide to ACCA list.
examination assessment
ACCA reserves the right to examine

anything contained within the study guide.
This includes knowledge, techniques,
principles, theories, and concepts as
specified. For the financial accounting, audit
and assurance, law and tax exams except
where indicated otherwise, ACCA will
publish examinable documents once a year
to indicate exactly what regulations and
legislation could potentially be assessed
within identified examination sessions.
For most examinations (not tax), regulations

issued or legislation passed on or before
31 August annually, will be examinable from
1 September of the following year to 31
August of the year after that. Please refer to
the examinable documents for the exam
(where relevant) for further information.
For the IRL variant, tax examinations in

June and December will be based on
legislation passed before the previous 30
September i.e. June and December 2023
exams will be based on legislation passed
by 30 September 2022.
Regulations issued or legislation passed in

accordance with the above dates will not be
examinable if the effective date is in the
future, unless explicitly stated otherwise in
this syllabus and study guide or examinable
documents.
The term issued or passed relates to when

regulation or legislation has been formally
approved.
The term effective relates to when regulation

or legislation must be applied to an entity’s
transactions and business practices.
The study guide offers more detailed

guidance on the depth and level at which the
examinable documents will be examined.
The study guide should therefore be read in

6. Relational diagram linking Taxation – Ireland (TX-IRL)

with other exams
This diagram shows links between this exam and other exams preceding or following it.
Some exams are directly underpinned by other exams such as Advanced Taxation – Ireland
(ATX-IRL) by Taxation – Ireland (TX-IRL).
This diagram indicates where students are expected to have underpinning knowledge and
where it would be useful to review previous learning before undertaking study.
7. Approach to examining the syllabus
The syllabus is assessed by a three-hour computer-based examination.
The paper will be predominantly computational and all questions are compulsory.
Section A of the exam comprises 15 multiple choice questions of 2 marks each.
Section B of the exam comprises four 10 mark questions and two 15 mark questions. The
two 15 mark questions will focus on income tax (syllabus area B) and corporation tax
(syllabus area C).
The section A questions and the other questions in section B can cover any area of the
syllabus.
8. Introduction to the syllabus
The aim of the syllabus is to develop knowledge and skills relating to the Irish tax system as
applicable to individuals, single companies and groups of companies.
The syllabus for Taxation – Ireland (TX-IRL) introduces candidates to the subject of
taxation and provides the core knowledge of the underlying principles and major
technical areas of taxation, as they affect the activities of individuals and businesses.
Candidates are introduced to the rationale behind - and the functions of - the tax system.
The syllabus then considers the separate taxes that an accountant would need to have
a detailed knowledge of, such as income tax from self employment, employment and
investments; the corporation tax liability of individual companies and groups of
companies; the social insurance and universal social charges of both employed and

self employed persons; the value added tax liability of businesses; and the chargeable
gains arising on disposals of investments by both individuals and companies.
Having covered the core areas of the basic taxes, the candidate should be able to
compute tax liabilities, explain the basis of their calculations, apply tax planning
techniques for individuals and companies and identify the compliance issues for
each major tax through a variety of business and personal scenarios and situations.
Section H of the syllabus contains outcomes relating to the demonstration of

appropriate digital and employability skills in preparing for and taking the examination.
This includes being able to access and open exhibits, requirements and response
options from different sources and being able to use the relevant functionality and
technology to prepare and present response options in a professional manner. These
skills are specifically developed by practicing and preparing for the exam, using the
learning support content for computer-based exams available via the practice platform
and the ACCA website and will need to be demonstrated during the live exam.
9. Main capabilities
On successful completion of this exam, candidates should be able to:
A Explain the operation and scope of the Irish tax system and the obligations of tax payers
and/or their agents and the implications of non-compliance
B Explain and compute the income tax liabilities of individuals
C Explain and compute the corporation tax liabilities of individual companies and groups of
companies
D Explain and compute the chargeable gains arising on companies and individuals
E Explain and compute the taxation of residential property
F Explain and compute the effect of social insurance and universal social charge on
employees, employers and the self employed
G Explain and compute the effects of value added tax on incorporated and unincorporated
businesses
H Demonstrate employability and technology skills
Relational diagram of the main capabilities
This diagram illustrates the flows and links between the main capabilities (sections) of the
syllabus and should be used as an aid to planning teaching and learning in a structured way.

5. The use of exemptions and reliefs in

10. The syllabus deferring and minimising corporation tax
liabilities
A The Irish tax system and its
administration D Chargeable gains
1. The overall function and purpose of 1. The scope of the taxation of capital
taxation in a modern economy gains for individuals and companies
2. Principal sources of revenue law and 2. The basic principles of computing gains
practice and losses (including gains and losses
on development land)
3. The systems for self-assessment
and the making of returns 3. Gains and losses on the disposal of
movable and immovable property
4. The time limits for the submission of
information, claims and payment of 4. Gains and losses on the disposal of
tax, including preliminary tax shares and securities
5. The procedures relating to Revenue 5. The computation of the capital gains

audit/enquiries, appeals and disputes tax payable
6. Penalties for non-compliance 6. The use of exemptions and reliefs in

deferring and minimising tax liabilities
arising on the disposal of capital assets
B Income tax liabilities
E Local property tax
1. The scope of income tax
1. The scope of local property tax (LPT)
2. Income from employment
2. Determining who is liable to pay LPT
3. Income from self-employment
3. The computation of LPT payable
4. Property and investment income
4. Alternative payment options available
5. The comprehensive computation of
taxable income and income tax liability
F Social insurance and universal social
6. The use of exemptions and reliefs in charge
deferring and minimising income tax
liabilities 1. The scope of social insurance
C Corporation tax liabilities 2. Social insurance contributions for self-

employed persons and employees
1. The scope of corporation tax
3. Universal social charge
2. Profits chargeable to corporation tax
G Value added tax (VAT)
3. The comprehensive computation of
corporation tax liability 1. The scope of value added tax (VAT)
4. The effect of a group corporate structure 2. The VAT registration requirements

for corporation tax purposes
3. The computation of VAT liabilities
4. The effect of special schemes

H Employability and technology skills
1. Use computer technology to efficiently

access and manipulate relevant
information.
2. Work on relevant response options,

using available functions and
technology, as would be required in the
workplace.
3. Navigate windows and computer

screens to create and amend responses
to exam requirements, using the
appropriate tools.
4. Present data and information effectively
using the appropriate tools.

11. Detailed study guide 4. The time limits for the submission of
information, claims and payment of
tax, including preliminary tax
A The Irish Tax system and its
a) Recognise the time limits that apply to
administration the filing of returns and the making of
claims.[2]
1. The overall function and purpose of
taxation in a modern economy b) Recognise the due dates for the
payment of tax under the self-
a) Describe the purpose (economic, social assessment system.[2]
etc) of taxation in a modern economy.[1]
c) Recognise the due dates for the
b) Identify the different types of capital payment of corporation tax for both
and revenue taxes.[1] large and small companies.[2]
c) Explain the difference between direct d) Understand the main features of
and indirect taxation.[2] Revenue online service (ROS).[2]
2. Principal sources of revenue law and e) List the information and records that
practice taxpayers need to retain for tax
purposes.[1]
a) Describe the overall structure of the
Irish tax system.[1] 5. The procedures relating to Revenue
audits/enquiries, appeals and
b) State the different sources of revenue disputes
law.[1]
a) Explain how the Revenue can audit a
c) Appreciate the interaction of the Irish tax self assessment return.[2]
system with that of other tax
jurisdictions.[2] b) Explain the procedures for dealing with
appeals and disputes.[1]
d) Explain the difference between tax
avoidance and tax evasion.[1] 6. Penalties for non-compliance
e) Explain the need for an ethical and a) Calculate interest on
professional approach.[2] overdue/overpaid tax.[2]
Excluded topics b) State the penalties that can be
charged.[2]
• Anti-avoidance legislation.
3. The systems for self-assessment

B Income tax liabilities
and the making of returns
1. The scope of income tax
a) Explain and apply the features of the
self-assessment system as it applies to a) Explain how the residence, ordinary
individuals.[2] residence and domicile of an individual is
determined.[2]
b) Explain and apply the features of the
self-assessment system as it applies to b) Explain the implications of the
companies.[2] residence, ordinary residence and
domicile status of an individual on the
scope of Irish income tax.[2]

c) Understand the taxation of an Irish h) Understand the treatment of profits

resident in relation to the following arising from the granting and exercise of
sources of income arising in the UK – rights under share option schemes, both
trading income, interest, dividends, rent, long and short options.[2]
royalties, salary and pensions.[2]
i) Termination and other lump sum
d) Understand the income liable to Irish payments
taxation of a non-Irish resident (i) Understand the treatment of
individual.[2] termination payments and other lump
sum payments received by
Excluded topics employees.[2]
(ii) Calculate relevant taxable and tax
• Tax credits arising from the free amounts.[2]
underlying tax on foreign dividends
Excluded topics
• Taxation of split year residence.
• Detailed knowledge of share and
• Special Assignee Relief Program share option incentive schemes for
(SARP) employee, except as specified
above.
• Domicile levy
• Termination payments relating to
• Foreign Earning Deduction (FED) foreign service.
• Income from trusts and settlements. 3. Income from self-employment
• Double taxation relief a) Recognise the basis of assessment

for self-employment income.[2]
2. Income from employment
b) Describe and apply the badges of
a) Recognise the factors that determine trade.[2]
whether an engagement is treated as
employment or self-employment.[2] c) Recognise the expenditure that is
allowable in calculating the tax-adjusted
b) Recognise the basis of assessment trading profit for persons carrying on a
for employment income.[2] trade/profession/vocation.[2]
d) Recognise the relief that can be
c) Compute the income assessable.[2] obtained for pre-trading expenditure.[2]
d) Recognise the allowable deductions, e) Recognise the relief available through

including travelling expenses, relocation the use of artists exemption.[2]
expenses and inducement payments.[2]
f) Compute the assessable profits on
e) Discuss the use of the Revenue commencement and on cessation
approved mileage and subsistence (including a death situation).[2]
allowances scheme.[2]
g) Compute farming income on the income
f) Explain the PAYE system. [2] averaging basis.[2]
g) Compute the amount of benefits h) Compute the relief available for an

assessable.[2] increase in farm trading stock. [2]

i) Capital allowances Excluded topics
i) Define plant and machinery for • Interest on capital and salaries paid
capital allowances purposes. [1] to partners
ii) Compute wear and tear allowances
(including on motor cars). [2] • Change of accounting date
iii) Compute balancing allowances
and balancing charges. [2] 4. Property and investment income
iv) Define an industrial building for
industrial buildings allowance a) Compute rental income.[2]
purposes. [1]
v) Compute industrial buildings b) Compute the capital allowances
allowance for new and second- available for set off against rental
hand buildings. [2] income.[2]
vi) Compute the balancing
adjustment on the disposal of an c) Describe and apply rent-a-room relief.[2]
industrial building.[2]
vii) Compute farm buildings d) Compute the amount assessable
allowance.[2] when a premium is received for the
grant of a short lease.[2]
j) Relief for trading losses (including
farming losses) e) Understand how relief for a rental
deficiency and excess capital allowances
i) Understand how trading losses is given.[2]
can be carried forward.[2]
ii) Understand how trading losses f) Distinguish between tax exempt and
can be claimed against total taxable savings income.[2]
income.[2]
iii) Explain the relief for trading losses in g) Compute the withholding tax and final
the early years of a trade.[1] tax payable on savings income and
iv) Explain terminal loss relief. [1] property income.[2]
k) Partnerships h) Compute the tax payable on dividend

income.[2]
i) Explain the partnership tax
regime.[2] 5. The comprehensive computation of
ii) Compute the assessable profits taxable income and income tax
for each partner following a liability
change in the profit sharing ratio.[2]
iii) Compute the assessable profits a) Prepare a basic income tax
for each partner following a computation involving different types of
change in the membership of the income.[2]
partnership.[2]
b) Calculate the amount of reliefs
l) Describe and apply professional deductible at the marginal rate.[2]
services withholding tax (PSWT),
withholding tax on payments received c) Explain the treatment of charges on
for professional services by Government income, and calculate any amount
and State bodies.[2] deductible from gross income.[2]
m) Describe and apply the RCT rules.[2] d) Compute the amount of income tax
payable.[2]
e) Calculate the amount of personal tax

credits available.[2]

f) Distinguish between the joint b) Recognise when an accounting period

assessment, separate assessment and starts and when an accounting period
single treatment of married couples, finishes.[1]
including couples in civil partnerships,
as recognised under the CPCROC Act c) Allocation of profits between accounting
2010.[2] periods.[1]
g) Year of marriage relief and year of d) Explain how the residence of a

registration as civil partners’ relief.[2] company is determined.[1]
h) Understand the treatment of divorced e) Determine the profits assessable on a

and separated couples, including civil company resident in the State.[2]
partners.[2]
f) Determine the profits assessable on a
Excluded topics company not resident in the State.[2]
• The income of minor children. Excluded topics
• Taxation of a married couple in the • Investment companies.

year of death, separation or divorce.
• Close companies.
• High income earners restriction.
• Companies in receivership or
liquidation.
deferring and minimising income tax • Reorganisations (other than paper-
liabilities for-paper relief).
a) Explain and compute the relief given for • The purchase by a company of its
contributions to personal pension own shares.
schemes for self-employed individuals
and employed individuals who are not in • Foreign companies (other than UK
an occupational pension scheme.[2] companies).
b) Describe the relief given to employees • The meaning of a permanent

for contributions to occupational pension establishment under the Irish UK
schemes.[2] double tax treaty.
c) Explain how a married couple might

seek to minimise their tax liabilities.[2] 2. Profits chargeable to corporation
tax
Excluded topics
a) Recognise the expenditure that is
• The conditions that must be met in allowable in calculating the tax-adjusted
order for a pension scheme to obtain trading profit.[2]
approval from the Revenue
Commissioners. b) Explain how relief can be obtained for
pre-trading expenditure.[1]
C Corporation tax liabilities
c) Compute capital allowances (as for
1. The scope of corporation tax income tax).[2]
a) Define the term ‘accounting period’.[1] d) Compute rental income.[2]

e) Compute the capital allowances d) Explain the implications of receiving

available for set off against rental franked investment income.[2]
income.[2]
e) Explain and calculate dividend
f) Understand how trading losses can be withholding tax (DWT).[2]
carried forward.[2]
f) Describe and apply the withholding tax
g) Understand how trading losses can be provisions with regards to payments to
claimed against income of the current or sub-contractors (RCT), annual
previous accounting periods (including payments (including interest) and
terminal loss relief).[2] royalties.[2]
h) Understand the restriction of loss relief g) Explain how exemptions and reliefs can
when a corporation tax return is filed defer or minimise corporation tax
late.[2] liabilities.[2]
i) Recognise the factors that will Excluded topics

influence the choice of loss relief
claim.[2] • Double taxation relief
j) Explain how relief for a rental deficiency

and excess capital allowances is 4. The effect of a group corporate
given.[1] structure for corporation tax
purposes
k) Explain the treatment of charges on
income, including trade and non trade a) Define a group for trading loss
charges.[2] purposes, and recognise the reliefs that
are available to members of such a
l) Compute profits chargeable to group.[2]
corporation tax.[2]
b) Define a group for capital gains tax
Excluded topics purposes, and recognise the reliefs that
are available to members of such a
• Specific rules with regard to reliefs group.[2]
available on expenditure on research
and development, know how and the c) Define a group for interest and royalty
acquisition of patents payment purposes.[2]
• Capital allowances on intangible Excluded topics

assets
• The tax charge that applies where a
company leaves a group within ten
3. The comprehensive computation years of receiving an asset by way of
of corporation tax liability a no gain/no loss transfer
a) Compute the corporation tax • Consortia

liability.[2]
• The anti-avoidance provisions where
b) Explain the corporation tax exemption arrangements exist for a company to
for new start-up companies.[2] leave a group
c) Understand how the relief for new start- • Double taxation relief.
up companies applies, including
marginal relief.[2]

5. The use of exemptions and reliefs in 3. Gains and losses on the disposal of
deferring and minimising corporation movable and immovable property
tax liabilities (The use of such
exemptions and reliefs is implicit a) Identify when chattels and wasting
within all of the above sections 1 to 4 assets are exempt.[2]
of part C of the syllabus, concerning
corporation tax) b) Compute the chargeable
gains/allowable losses when chattels
are disposed of.[2]
D Chargeable gains c) Apply the relief available when
negligible value claims are made.[2]
1. The scope of the taxation of capital
d) Compute the exemption when a
gains for individuals and companies
principal private residence is
disposed of.[2]
a) Describe the scope of capital gains
tax.[2]
e) Calculate the chargeable gain when a
principal private residence has been
b) Explain the implications of the
used for business purposes.[2]
residence, ordinary residence and
domicile status of an individual on the
f) Identify the amount of principal private
scope of capital gains tax.[2]
residence relief available when a
principal private residence has been let
c) Define specified assets and explain the
out.[2]
implications of their disposal for capital
gains tax purposes.[1]
g) Calculate the capital gain when the sale
price of a principal private residence
d) List those assets which are exempt.[1]
reflects development potential.[2]
Excluded topics
Excluded topics
• Partnership capital gains
• The disposal of leases and the
creation of sub-leases.
2. The basic principles of computing
gains and losses (including gains
4. Gains and losses on the disposal
and losses on development land)
of shares and securities
a) Compute capital gains for both
a) Calculate the value of quoted shares
individuals and companies.[2]
where they are disposed of by way of
a gift.[2]
b) Explain the treatment of capital losses
for both individuals and companies.[1]
b) Explain and apply the share
identification rules.[2]
c) Explain the treatment of transfers
between spouses and other connected
c) Explain the treatment of bonus issues,
persons.[2]
rights issues, takeovers and
reorganisations.[2]
d) Compute the amount of allowable
expenditure for a part disposal.[2]
d) Explain how anti avoidance rules apply
to ensure that losses claimed on share
Excluded topics
disposal are realised.[2]
• Asset which are damaged, lost or
destroyed, and the implications of
receiving insurance proceeds

5. The computation of the capital 3. The computation of LPT payable

gains tax payable
a) Explain how property is valued.[2]
a) Compute the amount of capital gains tax
payable by individuals.[2] b) Calculate the amount of LPT payable.[2]
b) Compute the amount of capital gains tax Excluded topics

payable by individuals availing of
entrepreneur relief on qualifying • Local Adjustment Factors reducing
business assets.(2) the basic rate of LPT.
c) Explain and apply capital gains 4. Alternative payment options available

withholding tax.[2]
a) Explain when LPT can be deferred.[2]
d) Compute the liability to tax on the capital
gains of companies.[2] b) Explain alternative payment plans.[2]
Excluded topics
F Social insurance and
• Double taxation relief
universal social charge
1. The scope of social insurance
deferring and minimising tax
liabilities arising on the disposal of
a) Describe the scope of social
capital assets
insurance and recognise that
contributions are not payable by a
a) Explain and apply the relief on disposal
person under 16 or over 66.[1]
of a site to a child.[2]
2. Social insurance contributions for
Excluded topics
self-employed persons and
employees
• Retirement relief
a) Compute the contributions payable by
• Favourable holding company relief self-employed persons (Class S).[2]
• Incorporation relief b) Compute the contributions payable by
and on behalf of employees (Class
E Local property tax A1).[2]
1. The scope of local property tax c) Compute the contributions payable on

(LPT) unearned income of a modified PRSI
rate contributor and employed
a) Describe the scope of LPT.[2] contributors who do not have Case I/II
income. (Class K). [2]
2. Determining who is liable to pay LPT 3. Universal social charge
a) Identify who is the liable person.[2] a) Describe the scope of universal social
b) Identify property ownership dates that charge (USC) and list income exempt
are applicable.[2] from USC.[2]
c) Identify properties which are exempt b) Compute the USC payable.[2]

from LPT.[2]

G Value added tax i) Understand the treatment of imports,

exports and trading within the European
1. The scope of value added tax (VAT) Union (EU). [2]
a) Describe the scope of VAT.[2] j) Compute the VAT payable or

repayable in a given VAT period.[2]
b) List the principal zero-rated, exempt and
reduced rate supplies.[1] k) State the circumstances in which
interest and penalties apply.[2]
2. The VAT registration requirements
a) Recognise the circumstances in which a Excluded topics

person must register for VAT.[2]
• Partial exemption rules in
b) Explain the advantages of voluntary connection with a transfer of
VAT registration.[2] undertaking
c) Explain the circumstance in which pre- • The exceptions to the general rules
registration input VAT can be dealing with the supply of services
recovered.[2] connected with immovable goods,
passenger transport,
d) Explain how and when a person can telecommunications/
deregister for VAT.[1] broadcasting (MOSS rules), cultural
and artistic events and the use and
Excluded topics enjoyment provisions are not
examinable.
• Group registration.
• VAT on property is also excluded
3. The computation of VAT liabilities other than:
- the treatment of VAT on the
a) Explain how VAT is accounted for purchase of a new property
and administered.[2] - the treatment of VAT incurred on
repairs and maintenance of a
b) Recognise the tax point when goods property
or services are supplied.[2] - the option to tax rents from a
specific letting
c) Understand and explain the composite
and multiple supply rules.[2] • The capital goods scheme
d) Explain and apply the two-thirds 4. The effect of special schemes

services rule. [2]
a) Explain the circumstances in which a
e) List the information that must be taxable person can account for VAT on
given on a VAT invoice.[2] a cash basis, and identify the
advantage(s) of this.[2]
f) Explain and apply the principles
regarding the valuation of supplies.[2] b) Describe the annual accounting
scheme, and recognise when it will be
g) Recognise the circumstances in which advantageous to use the scheme.[2]
input VAT is non-deductible.[2]
Excluded topics
h) Compute the relief that is available
for losses on trade debts.[2] • Flat rate scheme for farmers
• Second-hand goods scheme

• Special schemes for retailers
H Employability and technology

skills
1. Use computer technology to
efficiently access and manipulate
relevant information
2. Work on relevant response options,
using available functions and
technology, as would be required in
the workplace
3. Navigate windows and computer
screens to create and amend
responses to exam requirements,
using the appropriate tools
4. Present data and information
effectively, using the appropriate
tools

12. Summary of changes to Taxation – Ireland (TX-IRL)
ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of
stakeholders such as employers, students, regulatory and advisory bodies and learning
providers.
There are changes to the syllabus and these are summarised in the table below.
Table 1 – Additions
Section and subject area Syllabus content
C2 Profits chargeable to corporation New excluded topic added for clarification of

tax examinable content:
• Capital allowances on intangible

assets

13. Reading List
ACCA Recognised Content

Tax (TX) for Exams in 2023: Irish Variant – Finance Act 2021 by Paula Byrne, FCCA,
MBA
Other reading
Irish Taxation: Law and Practice, Irish tax series 2022-23, 20th edition. Irish Taxation
Institute

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Taxation – Ireland (TX-IRL)

Designed to help with planning study and to provide

1 © ACCA 2023 All rights reserved.

2 © ACCA 2023 All rights reserved.

1. Intellectual levels 2. Learning hours and

3 © ACCA 2023 All rights reserved.

3. The structure of ACCA qualification

4 © ACCA 2023 All rights reserved.

4. Guide to ACCA Strategic Professional

The other Applied Skills examinations Strategic Business Reporting is a three-

5 © ACCA 2023 All rights reserved.

students to demonstrate their technical and

Time should be taken to ensure that all the

6 © ACCA 2023 All rights reserved.

conjunction with the examinable documents

ACCA reserves the right to examine

For most examinations (not tax), regulations

For the IRL variant, tax examinations in

Regulations issued or legislation passed in

The term issued or passed relates to when

The term effective relates to when regulation

The study guide offers more detailed

7 © ACCA 2023 All rights reserved.

6. Relational diagram linking Taxation – Ireland (TX-IRL)

7. Approach to examining the syllabus

The syllabus is assessed by a three-hour computer-based examination.

Section A of the exam comprises 15 multiple choice questions of 2 marks each.

8. Introduction to the syllabus

8 © ACCA 2023 All rights reserved.

Section H of the syllabus contains outcomes relating to the demonstration of

On successful completion of this exam, candidates should be able to:

Relational diagram of the main capabilities

9 © ACCA 2023 All rights reserved.

5. The use of exemptions and reliefs in

5. The procedures relating to Revenue 5. The computation of the capital gains

6. Penalties for non-compliance 6. The use of exemptions and reliefs in

C Corporation tax liabilities 2. Social insurance contributions for self-

4. The effect of a group corporate structure 2. The VAT registration requirements

4. The effect of special schemes

10 © ACCA 2023 All rights reserved.

H Employability and technology skills

1. Use computer technology to efficiently

2. Work on relevant response options,

3. Navigate windows and computer

11 © ACCA 2023 All rights reserved.

3. The systems for self-assessment

12 © ACCA 2023 All rights reserved.

c) Understand the taxation of an Irish h) Understand the treatment of profits

• Income from trusts and settlements. 3. Income from self-employment

• Double taxation relief a) Recognise the basis of assessment

d) Recognise the allowable deductions, e) Recognise the relief available through

g) Compute the amount of benefits h) Compute the relief available for an

13 © ACCA 2023 All rights reserved.

i) Capital allowances Excluded topics

k) Partnerships h) Compute the tax payable on dividend

e) Calculate the amount of personal tax

14 © ACCA 2023 All rights reserved.

f) Distinguish between the joint b) Recognise when an accounting period

g) Year of marriage relief and year of d) Explain how the residence of a

h) Understand the treatment of divorced e) Determine the profits assessable on a