Revenue Note for Guidance
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. |
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. |
Relevant Date: Finance Act 2019