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Taxes Consolidation Act, 1997 (Number 39 of 1997)

SCHEDULE 4

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

Section 227.

[FA94 Sch; S.I. No. 148 of 1997]

1. Agency for Personal Service Overseas.

[36]>

1A. The Approved Housing Bodies Regulatory Authority.

<[36]

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.

[9]>

7. Bord Fáilte Éireann.

<[9]

[9]>

7. The National Tourism Development Authority.

<[9]

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.

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18. The Central Fisheries Board.

<[19]

[7]>

18A. The Courts Service.

<[7]

19. CERT Limited.

20. The Chester Beatty Library.

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20A. Child and Family Agency.

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[33]>

20B. Children’s Health Ireland.

<[33]

21. An Chomhairle Ealaíon.

22. An Chomhairle Leabharlanna.

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22A. An Chomhairle Oidhreachta - The Heritage Council.

<[12]

23. Coiste An Asgard.

24. Combat Poverty Agency.

25. Comhairle na Nimheanna.

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26. Comhairle na n-Ospidéal.

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[10]>

26. The Health Service Executive.

<[10]

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26A. Commission for Communications Regulation.

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27. Cork Hospitals Board.

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27A. A County Enterprise Board.

<[13]

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27B The Credit Union Restructuring Board.

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28. Criminal Injuries Compensation Tribunal.

29. Dental Council.

30. Drug Treatment Centre Board.

31. Dublin Dental Hospital Board.

32. Dublin Institute for Advanced Studies.

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33. Eastern Regional Fisheries Board.

<[19]

34. Economic and Social Research Institute.

35. Employment Equality Agency.

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35A. Enterprise Ireland.

<[34]

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.

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39A. The Food Safety Authority of Ireland.

<[21]

40. An Foras Áiseanna Saothair.

41. Forbairt.

42. Forfás.

43. The Foyle Fisheries Commission.

44. Garda Síochána Appeal Board.

45. Garda Síochána Complaints Board.

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46. General Medical Services (Payments) Board.

<[11]

47. Health Research Board — An Bord Taighde Sláinte.

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47A The Health and Social Care Professionals Council.

<[27]

48. Higher Education Authority.

[11]>

49. Hospital Bodies Administrative Bureau.

<[11]

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.

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53A. The Institute of Public Health in Ireland Limited.

<[17]

[20]>

53AB. Inland Fisheries Ireland.

<[20]

54. Institiúid Teangeolaíochta Éireann.

55. Institute of Public Administration.

[8]>

55A. The Irish Auditing and Accounting Supervisory Authority.

<[8]

56. The Irish Film Board.

57. The Irish Medicines Board.

[1]>

57A. The Irish Sports Council.

<[1]

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.

[2]>

69A. National Consultative Committee on Racism and Interculturalism.

<[2]

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.

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74A. The National Milk Agency.

<[14]

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74AA. The National Oil Reserves Agency Designated Activity Company.

<[35]

[3]>

74AB. National Qualifications Authority of Ireland.

<[3]

[15]>

75. National Heritage Council — Comhairle Na hOidhreacha Náisiúnta.

<[15]

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.

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79A. National Transport Authority.

<[30]

[19]>

80. The Northern Regional Fisheries Board.

81. The North Western Regional Fisheries Board.

<[19]

[4]>

81A. Occupational Safety and Health Institute of Ireland.

<[4]

82. Office of the Data Protection Commissioner.

83. The Pensions Board.

[6]>

83A. The Personal Injuries Assessment Board.

<[6]

[23]>

83B. The Pharmaceutical Society of Ireland.

<[23]

84. Postgraduate Medical and Dental Board.

[18]>

84A. The Private Residential Tenancies Board.

<[18]

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.

[24]>

91A. Science Foundation Ireland.

<[24]

[31]>

91B. Sport Ireland.

<[31]

[28]>

92. Shannon Free Airport Development Company Limited.

<[28]

[22]>

92A. The Sustainable Energy Authority of Ireland.

<[22]

[19]>

93. The Shannon Regional Fisheries Board.

94. The Southern Regional Fisheries Board.

95. The South Western Regional Fisheries Board.

<[19]

96. Tallaght Hospital Board.

[25]>

96A. The Teaching Council.

<[25]

97. Teagasc.

98. Temple Bar Renewal Limited.

[5]>

98A. Tourism Ireland Limited.

<[5]

99. Údarás na Gaeltachta.

[32]>

100. Western Development Commission.

<[32]

[1]

[+]

Inserted by FA03 s64(a).

[2]

[+]

Inserted by FA03 s64(b).

[3]

[+]

Inserted by FA03 s64(c).

[4]

[+]

Inserted by FA03 s64(d).

[5]

[+]

Inserted by FA03 s64(e).

[6]

[+]

Inserted by FA04 s40.

[7]

[+]

Inserted by FA06 s69(1)(a).

[8]

[+]

Inserted by FA06 s69(1)(b).

[9]

[-] [+]

Substituted by FA06 s69(1)(c). This section is deemed to have come into force and have taken effect as on and from 28 May 2003.

[10]

[-] [+]

Substituted by FA06 s69(1)(d). This section is deemed to have come into force and have taken effect as on and from 1 January 2005.

[11]

[-] [-]

Deleted by FA06 s69(1)(e).

[12]

[+]

Inserted by SI4301 2(a). The amendments effected by this Order shall - (a) as respects An Chomhairle Oidhreachta - The Heritage Council, be deemed to have come into operation on 10 July 1995, (b) as respects County Enterprise Boards, be deemed to have come into operation on 27 November 1995, and (c) as respects The National Milk Agency, be deemed to have come into operation on 30 December 1994.

[13]

[+]

Inserted by SI4301 2(b). The amendments effected by this Order shall - (a) as respects An Chomhairle Oidhreachta - The Heritage Council, be deemed to have come into operation on 10 July 1995, (b) as respects County Enterprise Boards, be deemed to have come into operation on 27 November 1995, and (c) as respects The National Milk Agency, be deemed to have come into operation on 30 December 1994.

[14]

[+]

Inserted by SI4301 2(c). The amendments effected by this Order shall - (a) as respects An Chomhairle Oidhreachta - The Heritage Council, be deemed to have come into operation on 10 July 1995, (b) as respects County Enterprise Boards, be deemed to have come into operation on 27 November 1995, and (c) as respects The National Milk Agency, be deemed to have come into operation on 30 December 1994.

[15]

[-]

Deleted by SI4301 2(d). The amendments effected by this Order shall - (a) as respects An Chomhairle Oidhreachta - The Heritage Council, be deemed to have come into operation on 10 July 1995, (b) as respects County Enterprise Boards, be deemed to have come into operation on 27 November 1995, and (c) as respects The National Milk Agency, be deemed to have come into operation on 30 December 1994.

[16]

[+]

Inserted by FA08 s52(1). This section is deemed to have come into force and have taken effect as on and from 1 December 2002.

[17]

[+]

Inserted by F(No.2)A08 s40(1)(a). This section is deemed to have come into force and have taken effect on and from 1 October 2002.

[18]

[+]

Inserted by F(No.2)A08 s40(1)(b). This section is deemed to have come into force and have taken effect on and from 1 September 2004.

[19]

[-] [-] [-] [-]

Deleted by the Inland Fisheries Act 2010, Schedule 2, Part 13(1)(a).

[20]

[+]

Inserted by the Inland Fisheries Act 2010 (Act 10 of 2010), Schedule 2, Part 13(1)(b).

[21]

[+]

Inserted by FA12 s46(1)(a). Deemed to have come into force and have taken effect as on and from 1 January 1999.

[22]

[+]

Inserted by FA12 s46(1)(b). Deemed to have come into force and have taken effect as on and from 1 May 2002.

[23]

[+]

Inserted by FA13 s36(2)(a). Deemed to have come into force and have taken effect as on and from 22 May 2007.

[24]

[+]

Inserted by FA13 s36(2)(b). Deemed to have come into force and have taken effect as on and from 25 July 2003.

[25]

[+]

Inserted by F(No.2)A13 s37(1). Deemed to have come into force and have taken effect as on and from 28 March 2006.

[26]

[+]

Inserted by FA14 s37(1)(a). Comes into force and have taken effect as on and from 1 January 2013.

[27]

[+]

Inserted by FA14 s37(1)(b). Comes into force and have taken effect as on and from 20 March 2007.

[28]

[-]

Deleted by SA(SG)A14 s36(b).

[29]

[+]

Inserted by FA18 s60(1)(e)(i). Deemed to have come into force and have taken effect as on and from 1 January 2014.

[30]

[+]

Inserted by FA18 s60(1)(e)(ii). Deemed to have come into force and have taken effect as on and from 1 December 2009.

[31]

[+]

Inserted by FA18 s60(1)(e)(iii). Deemed to have come into force and have taken effect as on and from 1 October 2015.

[32]

[+]

Inserted by FA18 s60(1)(e)(iv). Deemed to have come into force and have taken effect as on and from 1 February 1999.

[33]

[+]

Inserted by FA19 s21(1)(a). Deemed to have effect from 4 December 2018

[34]

[+]

Inserted by FA19 s21(1)(b). Deemed to have effect from 23 July 1998.

[35]

[+]

Inserted by FA19 s21(1)(c). Has effect from 1 January 2020.

[36]

[+]

Inserted by FA21 s19(1)(a). Comes into operation on 1 February 2021.