Revenue Note for Guidance

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Revenue Note for Guidance

Schedule 34

[Section 817RI]

Specified arrangements referred to in section 817RI

Schedule 34 lists out the specified arrangements referred to in section 817RI(1), as follows:

  • A salary sacrifice arrangement approved under section 118B.
  • The occupation of woodlands as provided for by section 232.
  • The disposal by an individual of woodland as provided for by section 564.
  • A retirement benefits scheme within the meaning of section 771, for the time being approved by the Revenue Commissioners for the purposes of Chapter 1 of Part 30.
  • An annuity contract or a trust scheme, or part of a Trust Scheme, for the time being approved by the Revenue Commissioners under section 784.
  • A PRSA contract (within the meaning of section 787A) in respect of a PRSA product (within the meaning of that section).
  • A qualifying overseas pension plan within the meaning of Chapter 2B of Part 30.
  • A profit sharing scheme approved by the Revenue Commissioners under Part 2 of Schedule 11.
  • An employee share ownership trust approved by the Revenue Commissioners under paragraph 2 of Schedule 12.
  • A savings-related share option scheme approved by the Revenue Commissioners under paragraph 2 of Schedule 12A.
  • A certified contractual savings scheme certified by the Revenue Commissioners under Schedule 12B.
  • A share option scheme approved by the Revenue Commissioners under paragraph 2 of Schedule 12C.

Relevant Date: Finance Act 2021