Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

Schedule 4

[Section 227]

Exemption of Specified Non-Commercial State Sponsored Bodies from Certain Tax Provisions

This Schedule lists the non-commercial State sponsored bodies granted exemption (income or corporation tax) under section 227 in respect of income which would otherwise be chargeable under Case III, IV or V of Schedule D. The exemption does not extend to deposit interest chargeable under Chapter 4 of Part 8.

1.

Agency for Personal Service Overseas.

1.A

The Approved Housing Bodies Regulatory Authority.

2.

Beaumont Hospital Board.

3.

Blood Transfusion Service Board.

4.

Board for Employment of the Blind.

5.

An Bord Altranais.

6.

An Bord Bia — The 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 Tráchtála – The Irish Trade Board.

16.

An Bord Uchtála.

17.

Building Regulations Advisory Body.

18.

[deleted]

18A.

The Courts Service.

19.

CERT Limited.

20.

The Chester Beatty Library.

20A.

Child and Family Agency.

20B.

Children’s Health Ireland.

21.

An Chomhairle Ealaíon.

22.

An Chomhairle Leabharlanna.

22A.

An Cohmairle Oidhreachta – The 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.

33.

[deleted].

34.

Economic and Social Research Institute.

35.

Employment Equality Agency.

35A.

Enterprise Ireland.

36.

Environmental Protection Agency — An Ghníomhaireacht um Chaomhnú Comhshaoil.

37.

Eolas — The 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.

46.

[deleted]

47.

Health Research Board — An Bord Taighde Sláinte.

47A.

The Health and Social Care Professionals Council

48.

Higher Education Authority.

49.

[deleted]

50.

Hospitals Trust Board.

51.

The Independent Radio and Television Commission – An 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 Board – An Bord Seirbhísí Ríomhaire Rialtais Aitiúil.

63.

Local Government Staff Negotiations Board – An Bord Comhchaibidlí Foirne Rialtais Aitiúil.

64.

The Marine Institute.

65.

Medical Bureau of Road Safety – An Lia-Bhiúró um Shábháiltacht ar Bhóithre.

66.

The Medical Council.

67.

The National Authority for Occupational Safety and Health – An tÚdarás Náisiúnta um Shábháilteachta agus Sláinte Ceirde.

68.

National Cancer Registry.

69.

The National Concert Hall Company Limited – An 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.

74AA.

The National Oil Reserves Agency Designated Activity Company.

74AB.

National Qualifications Authority of Ireland.

75.

[deleted]

76.

National Rehabilitation Board.

77.

The National Roads Authority — An tÚdarás um Bóithre Náisiúnta.

78.

National Safety Council — Comhairle Sábháiltacht Náisiúnta.

79.

National Social Services Board.

79A.

National Transport Authority.

80.

[deleted]

81.

[deleted]

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.

91B.

Sport Ireland.

92.

Shannon Free Airport Development Company Limited.

92A.

The Sustainable Energy Authority of Ireland.

93.

[deleted]

94.

[deleted]

95.

[deleted]

96.

Tallaght Hospital Board.

96A.

The Teaching Council.

97.

Teagasc.

98.

Temple Bar Renewal Limited.

98A.

Tourism Ireland Limited.

99.

Údarás na Gaeltachta.

100.

Western Development Commission.

Relevant Date: Finance Act 2021