Irish Taxation Institute: Educating, Developing and Representing

Revenue eBrief No. 39/2010: Tax Exemption for New Start-Up Companies

08 June 2010

This eBrief provides a link to a tax briefing article on the availability of relief from corporation tax for new start up companies under the provisions of section 486C of the Taxes Consolidation Act 1997. 

The article sets out details of the scheme of relief, including the maximum and marginal tax-exempt amounts allowable, the time limits for the relief and the provisions relating to the de minimis grant aid requirements.

The tax briefing article is available here.