Revenue have published a guide which sets out a general outline of the tax reliefs, deductions and exemptions that contribute towards the creation of jobs.

The guide covers:

• The Revenue Job Assist Scheme (section 472A TCA 1997 and section 88A TCA 1997)
• Relief for New Start Up Companies (section 486C TCA 1997)
• The Seed Capital Scheme (section 488 TCA 1997)
• Employment and Investment Incentive (section 488 TCA 1997)
• Retraining Relief (section 201 TCA 1997)
• Certain Employment Grants and Recruitment Subsidies to be paid Tax Free

The guide is published on the Revenue website and is available here – http://www.charteredaccountants.ie/Global/TAX/supporting-job-creation.pdf