Taxes Consolidation Act, 1997 (Number 39 of 1997)
214 Local authorities, etc.
(1) In this section, “local authority” has the meaning assigned to it by section 2(2) of the Local Government Act, 1941, and includes a body established under the Local Government Services (Corporate Bodies) Act, 1971.
(2) This section shall apply to each of the following bodies—
(a) a local authority;
(c) a vocational education committee established under the Vocational Education Acts, 1930 to 1993;
(d) a committee of agriculture established under the Agriculture Acts, 1931 to 1980.
(3) Notwithstanding any provision of the Income Tax Acts, other than Chapter 4 of Part 8, income arising to a body to which this section applies shall be exempt from income tax.