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Taxation in the Republic of Ireland

Taxation in Ireland in 2017 came from Personal Income taxes (40% of Exchequer Tax Revenues, or ETR), and Consumption taxes, being VAT (27% of ETR) and Excise and Customs duties (12% of ETR). Corporation taxes (16% of ETR) represents most of the balance (to 95% of ETR), but Ireland's Corporate Tax System (CT) is a central part of Ireland's economic model. Ireland summarises its taxation policy using the OECD's Hierarchy of Taxes pyramid (see graphic), which emphasises high corporate tax rates as the most harmful types of taxes where economic growth is the objective. The balance of Ireland's taxes are Property taxes (<3% of ETR, being Stamp duty and LPT) and Capital taxes (<3% of ETR, being CGT and CAT).

An issue in comparing the Irish tax system to other economies is adjusting for the artificial inflation of Irish GDP by the base erosion and profit shifting (BEPS) tools of U.S. multinationals in Ireland. In 2017, the Central Bank of Ireland replaced Irish GDP with Irish GNI* to remove the distortion; 2017 GDP was 162% of 2017 GNI* (EU–28 2017 GDP was 100% of GNI). Properly adjusted, Ireland's Total Gross Tax-to-GNI* ratio of 36% is in-line with the EU–28 average (36%), and above the OECD average (33%); Ireland's Exchequer Tax-to-GNI* ratio of 28%, is in line with the EU–28 average (28%), and the OECD average (27%). Within these aggregate taxation metrics, the most distinctive differences between Ireland's taxation system and those of the average EU–28 and OECD taxation systems, are lower net Irish Social Security Contributions (i.e. PRSI less child benefits), offset by higher Irish Corporation tax receipts.

Within Ireland's taxation system, the most distinctive element is the ratio of net Personal Income taxes on higher earners versus lower earners, which is called progressivity. In 2016, the OECD ranked Irish personal taxation as the 2nd most progressive tax system in the OECD, with the top 10% of earners paying 60% of taxes. The 2018 OECD Taxing Wages study showed Irish average single and average married wage-earners paid some of the lowest effective employment tax rates in the OECD, with Irish average married wage-earners paying an employee tax rate of 1.2%.

In 2018, the Irish Revenue Commissioners disclosed that 80% of 2017 Irish corporate tax was paid by foreign multinationals, and the top 10 multinationals paid 40% of Irish Corporation tax in 2017. Ireland's Corporate tax system is controversial and has drawn labels of Ireland as a tax haven. In June 2017, Ireland's CT system was ranked as one of the world's largest Conduit offshore financial centers (OFCs) (i.e. places that act as links to tax havens), in March 2018 the Financial Stability Forum ranked Ireland as the 3rd largest Shadow Banking OFC, and in June 2018 tax academics calculated that Ireland was the world's largest corporate tax haven.

Ireland's Property taxes (Stamp duty and LPT) are in line with the EU and OECD averages, but unlike Irish Income taxes, are not overtly progressive.

Distribution of Exchequer Tax Revenues

Each year, the Department of Finance is required to produce a report on Estimates for Receipts and Expenditure for the coming year. The table below, is extracted from the "Tax Revenues" section of the report for the prior-year (e.g. the 2017 column is from the 2018 report), by which time the "Tax Revenues" for that year are largely known (although still subject to further revision in later years).

The "Tax Revenues" quoted are Exchequer Tax Revenues, and do not include Appropriations-in-Aid ("A–in–A") items, the largest being Social Security (or PRSI) which for 2015 was €10.2 billion, and other smaller items. Irish Personal Income tax, and the two main Irish consumption taxes of VAT and Excise, have consistently been circa 80% of the total Irish Exchequer Tax Revenue, with the balance being Corporate tax.

International comparisons

Comparisons of Ireland's tax system and international tax systems are complicated by two issues:

 * Distortion of Ireland's GDP. Ireland's GDP is artificially inflated by the BEPS flows of Ireland's Multinational tax schemes.  In 2018, Eurostat found 25% of Ireland's 2010-14 GDP was BEPS flows (no taxable impact).  In Q1 2015, Apple restructured its Irish BEPS tools, which required Irish 2015 GDP to be restated by 34.4%. In February 2017, the Central Bank of Ireland replaced Irish GDP with a new metric, GNI*, to remove the distortion; 2017 GDP was 162% of 2017 GNI* (EU–28 2017 GDP was 100% of GNI).
 * Effect of deductions and provisions. While Ireland's headline rates of taxation can be compared internationally, the effect of various tax deductions and provisions can materially change the net effective rate of taxation in a given area.  The most dramatic, and controversial example of this is the difference between Ireland's headline corporate tax rate of 12.5%, and its effective corporate tax rate of under 4% (see below).  However, this issue also appears in VAT and in the effect of child benefit transfers on tax wedge estimates of the net tax on take-home pay.

Key sources for comparison are the OECD Tax Database and the OECD Ireland Tax Bulletins. The Department of Finance has a Tax Policy Group which up until 2014, published documents that compared Ireland's taxation system internationally, including the main tax policy differences with other OECD countries.

Total Gross Tax-to-GDP ratio

From 2000 to 2014, Ireland's Total Gross Tax-to-GDP ratio was 27–30%, versus the OECD average of 33%, and EU–27 average of 36%. In October 2013, the Department of Finance Tax Policy Group, highlighted the distortion of Irish GDP impacted this metric, and Ireland's Tax-to-GNP ratio at 36% was above the OECD average, and in line with the EU–27 average.

However, since Apple's 2015 restructuring, Ireland's headline Tax-to-GDP ratio had fallen to the bottom of the OECD range at under 23%. Using 2017 GNI* (Irish 2017 GDP is 162% of Irish 2017 GNI*), Ireland Tax-to-GNI* ratio is back to 33%, in line with the OECD average. In 2017, Eurostat noted that Irish GNI* still contained BEPS tool distortions, and thus the Irish Tax-to-GNI* ratio is understated.

Income tax (PAYE and PRSI)

The OECD's 2018 Taxing Wages shows Ireland's tax wedge for labour income, which is the total tax (PAYE and EE and ER–PRSI less SS Benefits) paid on Irish wages by both the employee and employer, as a % of the total cost of labour to the employer (PAYE and ER–PRSI), is one of the lowest in the OECD. Of the 35 OECD members in 2017, the average Irish single-worker cost 27.2% in taxes versus the OECD average of 35.9% (ranked 29th–lowest), and the average Irish married worker cost 10.8% in taxes versus the OECD average of 26.1% (ranked 31st–lowest).

The OECD's 2018 Taxing Wages shows Ireland's employee tax on wages, which is the total tax (PAYE and EE–PRSI less SS Benefits) paid by Irish employees, as a % of their gross wages, is also one of the lowest in the OECD. Of the 35 OECD members in 2017, the average Irish single-worker paid 19.4% versus the OECD average of 25.5% (ranked 28th–lowest), and the average Irish married worker paid 1.2% versus the OECD average of 14.0% (ranked 33rd–lowest).

In relation to the single worker, the OECD noted that a driver of the lower Irish rate is that EE–PRSI (or employee social security contributions) are lower in Ireland versus the OECD average. PAYE and ER–PRSI accounted for 87% of the Irish tax wedge for labour income, whereas for the OECD average it was 77%. In relation to the married worker, the OECD noted the additional effect of Irish child benefits and provisions which reduced the married-worker employee tax by 16.4%, whereas for the OECD average it was 9.8%. Ireland's lower EE–PRSI, and higher child benefits, have been noted in other studies.

Aside from lower employee social security levies (e.g. EE–PRSI), the most distinctive aspect of Ireland's personal tax system is the level of Progressivity, as defined by the ratio of the employee tax (or tax wedge for income) at 167% of the average wage, to employee tax at 67% of the average wage. In October 2013, the Department of Finance Tax Policy Group, highlighted that Ireland has the most progressive personal tax system in the OECD. By September 2016, the Irish Tax Institute showed that Ireland was the 2nd most progressive personal tax system in the OECD.

The progressive nature of Ireland's personal tax system is also apparent in the distribution of Irish personal tax. In October 2013, the Department of Finance Tax Policy Group, highlighted the following personal tax (PAYE and EE–PRSI), statistics from the Irish Revenue Commissioners for the 2012 tax year:
 * Top 1% of earners, earned over €200,000 in income and paid 20% of personal tax.
 * Top 5% of earners, earned over €100,000 in income and paid 40% of personal tax.
 * Top 23% of earners, earned earn over €50,000 in income and paid 77% of personal tax.
 * Bottom 77% of earners, earned less than €50,000 in income and paid 23% of personal tax.

The above format of the Tax Policy Group has never been reproduced, in April 2018, the OECD and the Irish Revenue Commissioners disclosed that in 2015:
 * Top 1% of earners, earned over €203,389 in income and paid 19% of personal tax.
 * Top 10% of earners, earned over €77,530 in income and paid 61% of personal tax.

Consumption tax (VAT and Excise)

Irish headline VAT is in line with EU VAT rates (see graphic). The OCED Revenue Statistics 2017 – Ireland, ranks Ireland as being below the OECD average for effective VAT (22nd–lowest out of 35 OECD countries), but in line with the OECD average for overall Consumption taxes (e.g. VAT and Excise combined), ranking 16th of out 35 OECD countries. In October 2013, the Department of Finance Tax Policy Group, highlighted that the distortion of Irish GDP impacted this metric and that Ireland's Consumption Tax as % of GNP ratio at 12%, and VAT as % of GNP ration at 8%, was at the EU–27 average for both metrics.

Corporate tax (CT)
Ireland's taxation system is distinctive for its low headline rate of corporation tax at 12.5% (for trading income), which is half the OECD average of 24.9%. While Ireland's corporate tax is only 16% of Total Net Revenues (see above), Ireland's corporate tax system is a central part of Ireland's economic model. Not only do foreign multinationals pay 80% of Ireland's corporation tax, but they also directly employ 10% of the Irish labour force, rising to 23% when Public Sector, agri and finance jobs are excluded and pay 50% of all Irish salary taxes using the same metric; in 2016, they were 57% of all Irish non-farm OECD value-add (see multinational economy). A source of controversy is the effective tax rate of Ireland corporation tax system, of which the independent evidence is that it is less than 4%, and as low as 0.005% for major U.S. multinationals (see Irish effective corporate tax rate).

Ireland's Corporate Tax System has seen Ireland labelled a tax haven, and in June 2018, academics estimated that Ireland was the largest global tax haven. Ireland's reputation as a tax haven for foreign multinationals to avoid global taxes contrasts with the fact that Ireland's overall tax receipts are in line with the EU and OECD averages (when properly adjusted using Irish GNI*, and not the distorted Irish GDP).

Income tax
Income tax is charged in respect of all property, profits, or gains. Since 2002, Ireland has operated a tax year coinciding with the calendar year (1 January to 31 December). The change coincided with the introduction of the euro in Ireland. For administrative purposes, taxable income is expressed under four schedules:
 * Schedule C: public revenue dividends (i.e. coupon payments on government debt)
 * Schedule D
 * Case I: Profit arising from any trade, or from quarries, mines, works, tolls, fairs, bridges, and railways
 * Case II: Profit arising from any profession not contained in any other schedule
 * Case III: Interest on money or debts, annuities, discounts, profits on government debt not covered in schedule C, interest on certain government debt, income on securities outside the state not covered in schedule C, and income from possessions outside the state
 * Case IV: Tax in respect of any annual profits or gains not covered by any other case or schedule. There are also specific types of income specified by law to be taxed under case IV.
 * Case V: Tax in respect of rent or receipts from any easement
 * Schedule E: Income from public offices, employment, annuities, and pensions.
 * Schedule F: Dividends from Irish companies.

Rates of income tax
Since 1 January 2015, the tax rates apply as follows:

There are 2 tax brackets, 20% (the standard rate) and the balance of income at 40% (the higher rate). The brackets depend upon the individual's category. The €43,550 amount may, for married couples, be increased by the lesser of: €25,550 or the income of the second spouse. This brings the total maximum standard rate band for a married couple to €69,100, twice the single person's band. The increase is not transferable between spouses.

Irish income tax brackets (2019) The €44,300 amount may, for married couples, be increased by the lesser of: €26,300 or the income of the second spouse. This brings the total maximum standard rate band for a married couple to €70,600, little less than twice the single person's band. The increase is not transferable between spouses.

Tax credits
A taxpayer's tax liability is reduced by the amount of their tax credits, which replaced tax-free allowances in 2001. Tax credits are not refundable in the event that they exceed the amount of tax due, but may be carried forward within a year.

A wide range of tax credits are available. A few are awarded automatically, while others must be claimed by taxpayers.

The principal tax credit is the personal tax credit, which is currently €1,650 per year for a single person and €3,300 per year for a married couple. A widowed person in the year of bereavement, or for as long as they have dependent children, may claim the €3,300 credit as well; a higher credit is available to widowed parents during the five tax years following the bereavement.

The PAYE tax credit, which is also €1,650, is awarded to employees and others who pay tax under the Pay as you earn system (further details below), to compensate them for the time value of money effect; their tax is deducted from their incomes during the year, whereas the self-employed pay near the end of the year. The credit may not exceed 20% of the recipient's income during the year and it is not transferable between spouses.

Rules of residence
A person resident and domiciled in Ireland is liable to Irish income tax on their total income from all sources worldwide. In this sense, a person who spends: is considered to be resident. Presence in Ireland of not more than 30 days in a tax year is ignored for the purposes of the two year test. Since 1 January 2009, a person is treated as present in Ireland for a day if present at any time during the day; before this, a person was only treated as present if he or she was present at midnight, a rule which was nicknamed the "Cinderella clause". A person may also elect to be resident in Ireland in a year in which he arrives in Ireland, once he can satisfy Revenue that he intends to remain there for the next tax year.
 * 183 days or more in Ireland during a tax year, or
 * an aggregate of 280 days in the current and preceding tax year

A person who is resident in Ireland for three consecutive years becomes ordinarily resident, and ceases to be ordinarily resident after he has been non-resident in Ireland for three consecutive years.

A person is domiciled in Ireland if born in Ireland; a person who has "demonstrated a positive intention of permanent residence in [a] new country" ceases to be domiciled in Ireland.

A person who is not an Irish resident but is ordinarily resident in Ireland is liable to tax on all Irish and foreign-sourced income in full, except for income from a trade, profession, office, or employment, the duties of which are entirely exercised outside Ireland, and on foreign income under €3,810 per year.

A person who is resident in Ireland, and is either ordinarily resident or domiciled in Ireland, but not both, is liable to tax on all Irish income in full, and on such foreign income as is remitted to Ireland.

A person who is neither resident, ordinarily resident, nor domiciled in Ireland is taxable on all Irish sourced income in full, and on foreign sourced income in respect of a trade, profession, or employment exercised in Ireland.

Exemption limits and marginal relief
A person aged 65 or over during the tax year is exempt from income tax if his or her income is under €18,000 per year. A married couple with income under €36,000 per year is also exempt if either spouse is aged 65 or over or reaches 65 during the year; the exemption amount is increased by €575 for each of the couple's first two dependent children and by €830 for each subsequent child.

A person or couple earning slightly over the limit may claim what is known as marginal relief. In this case, income over the exemption limit is charged to tax at a flat rate of 40%. A person or couple may choose to be taxed under marginal relief or the regular tax system, and will be granted whichever system is more beneficial, including retroactively.

Deductions from tax liabilities
Some items of expenditure can be deducted from a person's income for tax purposes, generally referred to as getting tax relief. In some cases the tax must be claimed retrospectively; in others it is processed as an increase to tax credits. The vast majority are only allowed at the standard tax rate of 20%.

Medical insurance
A person purchasing private medical insurance is entitled to tax relief at 20%, which is usually given at source – the person pays 80% of the cost, and the government pays the rest directly to the insurance company. Persons aged over 50 are entitled to a further tax credit, which is normally paid in full to the insurance company to offset the considerably higher cost incurred by insurers in respect of members over 50.

Medical expenses
Tax relief is available on medical expenses. With the exception of fees paid to approved nursing homes, the relief is only available retrospectively (i.e. by completing a tax return at the end of the year), and the relief is awarded at 20% since 2009. It can be claimed for a person's own expenses, or expenses which they pay on behalf of a relative, dependant, or, since 2007, anyone at all.

Medical expenses are construed widely, and include:
 * Fees of doctors and consultants
 * Prescription medicines (to a maximum of €144 per month, above which the Health Service Executive will repay the entire balance)
 * Hospital costs
 * Ambulance fees
 * Non-routine dental treatments
 * Nursing home expenses
 * Special food for diabetics and coeliacs
 * Overnight accommodation for a parent near a hospital where his or her child is being treated
 * Travel expenses for dialysis patients or for the transport of children to and from hospital for children with life-threatening illnesses or permanent disabilities

The relief can be claimed in the year when the cost was incurred or in the year when the payment was made.

Permanent health insurance
A person may deduct from his income for the purposes of tax calculation up to 10% of that income which is spent on permanent health insurance. Relief is therefore given at 40% if the person is paying the higher rate of tax. If the payment is made by salary deduction the payment is treated as a benefit in kind (BIK) and as such is subject to the Universal Social Charge (USC) and PRSI.

Service charges
Tax relief is allowed on service charges paid to a local council for domestic sewage disposal, as well as all payments for domestic water supply or domestic refuse collection or disposal. The relief is allowed in arrears – credit for payments made in 2007 is given in 2008 – and is given at 20%, to a maximum of €80 (where €400 or more was paid for service charges). It will cease from 2011.

Tuition fees
Tax relief at 20% is allowed in respect of tuition fees paid for third-level courses, excluding the first €2,500 for a full-time course and €1,250 for a part-time course, of the course fees). The maximum relief available is €1,400 per year (20% of €7,000). Courses must be of at least two years duration, except for postgraduate courses which must be of at least one-year duration. The course must also be approved by Revenue and delivered in a college approved by Revenue.

As with medical expenses, since 2007 the relief could be claimed in respect of payments made by any person, irrespective of the relationship between payer and payee. It cannot be claimed in respect of administration, registration, or examination fees.

Relief is also allowed in respect of fees of over €315 for foreign-language or information technology courses approved by FÁS, of less than two years duration, which results in the award of a certificate of competence. The relief is for 20% of the amount paid, to a maximum of €254 (20% of €1,270) per course. It is not available for courses in the Irish or English languages.

Pension contributions
Contributions to a pension scheme can be deducted from gross income before calculation of tax; tax relief is therefore allowed on them at 40% if the contributor is paying tax at that rate. Contributions (including AVCs) are subject to the Universal Service Charge currently at 7%.

How tax is paid
Taxpayers pay either on a "pay as you earn" system or a "pay and file" system.

The 'Pay As You Earn' (PAYE) system
Employees, pensioners, and directors generally have tax deducted from their income by their employers as it is paid. Under this system, tax is calculated by the employer on each pay day, withheld, and paid over to Revenue. Employers receive notification of the tax credit and standard rate band applicable to the employee from Revenue. A PAYE employee need only file a tax return on form 12 if requested to do so by an inspector of taxes, if she has other undeclared income, or if she wishes to claim reliefs which are not available on another form.

Self-assessment
The self-assessment system applies to persons who are self-employed or who receive non-PAYE income. Under the self-assessment system, a taxpayer must: by the deadline each year. The deadline is 31 October for paper filings. It has historically been extended to mid-November for returns filed online, but it is not clear whether this will continue.
 * pay preliminary tax for the current tax year,
 * pay any balance of tax due for the last tax year, and
 * file a return of income on form 11 for the last tax year

Preliminary tax must be at least equal to the least of:
 * 90% of tax for the current tax year
 * 100% of tax for the previous tax year
 * 105% of tax for the pre-preceding tax year (for payments by monthly direct debit)

Revenue will calculate the tax payable for a person who files a return of income more than two months prior to the filing deadline.

Underpaid tax attracts an interest penalty charge of 0.0219% per day, and underpayments may result in a surcharge, prosecution, or publication of their name in a defaulters' list.

Universal Social Charge (USC)
The Universal Social Charge (USC) is a tax on income that replaced both the income levy and the health levy (also known as the health contribution) since 1 January 2011. It is charged on a person's gross income before any pension contributions or PRSI.

If a person's income is less than €13,000 they pay no Universal Social Charge (USC). (This limit was €4,004 in 2011, €10,036 from 2012 to 2014 and €12,012 in 2015.) Once income is over this limit, a person pays the relevant rate of USC on all income. For example, a person with income of €13,000 will pay no USC. A person with income of €13,001 will pay 0.5% on income up to €12,012 and 2.5% on income between €12,012 and €13,001.

Aggregate income for USC purposes does not include payments from the Department of Social Protection.

Reduced Rates of USC (2018)
Reduced rates of USC apply to:
 * People aged 70 or over whose aggregate income for the year is €60,000 or less
 * Medical card holders aged under 70 whose aggregate income for the year is €60,000 or less

Pay Related Social Insurance (PRSI)
PRSI is paid by employees, employers, and the self-employed as a percentage of wages after pension contributions. It includes social insurance and a health contribution. Social insurance payments are used to help pay for social welfare payments and pensions. Each week's payment earns the employee a "credit" or "contribution", which credits are used to establish entitlements to non-means-tested welfare payments such as Jobseeker's Benefit and the State Pension (contributory). The health contribution is used to help fund the health services, although paying it does not confer any entitlement to treatment or anything else. For the most part, the two amounts are combined and stated as one deduction on payslips. There was a ceiling of €75,036 per year on the employee social insurance element of the payment but this ceiling was abolished from 2011 onwards.

Class A
Class A workers are employees aged under 66 in industrial, commercial, and service-type employment who are paid more than €38 a week from all employments, as well as to public servants recruited from 6 April 1995. Class A employees earning under €352 per week are placed in subclass AO, and pay no PRSI/ Class A employees earning between €352 and €356 are in subclass AX; those earning over €356 but less than or equal to €500 are in subclass AL. Both subclasses pay 4% PRSI, and the first €127 of earnings are no longer disregarded for this calculation, so therefore PRSI is 4% on all earnings/ Class A employees earning over €500 per week are in subclass A1 and pay 4% on all their weekly earnings.

Employers of employees in the above classes pay 8.5% PRSI for employees earning under €356 per week and 10.75% PRSI for employees earning over that amount. The applicable rate applies on the entire wage, with no ceiling. Classes A4, A5, A6, A7, A8, and A9 relate to community employment schemes and employer's PRSI exemption schemes. Class A8 is for income under €352 per week and has no employee PRSI liability; class A9 is for income over that amount and is liable at a flat rate of 4%. Both classes have an employer's PRSI rate of 0.5%.

Classes B, C, and D
Class B workers are permanent and pensionable civil servants recruited before 6 April 1995, doctors and dentists employed in the civil service, and gardaí recruited before 6 April 1995. Class B workers earning under €352 per week are placed in subclass BO, and pay no PRSI. Class B workers earning between €352 and €500 per week are placed in subclass BX, and class B workers earning over €500 per week but exempt from the health contribution are placed in subclass B2. Both these subclasses pay 0.9% PRSI on all earnings except the first €26 per week. Class B workers earning over €500 per week and not exempt from the health contribution are placed in subclass B1. They pay 4% PRSI on the first €26 of their weekly earnings, 4.9% on the next €1,417, and 5.9% on the balance.

Class C workers are commissioned officers of the defence forces, and members of the army nursing service, recruited before 6 April 1995. Class D workers are all permanent and pensionable employees in the public service not caught in classes B or C, recruited before 6 April 1995. Workers in classes C and D pay PRSI at the same rates as class B.

Employers of class B employees pay a flat rate of 2.01% PRSI on all their employees' earnings; for class C, the rate is 1.85%, and for class D it is 2.35%, although this is effectively a transfer of money from one government account to another.

Class H
Class H workers are non-commissioned officers and enlisted personnel of the Defence Forces. Class H workers earning under €352 per week are placed in subclass HO, and pay no PRSI. Class H workers earning from €352 to €500 per week are placed in subclass HX. Class H workers earning over €500 and exempt from the health contribution are placed in subclass H2. Workers in each of these classes pay 3.9% PRSI on their earnings except for the first €127 per week. Other class H workers are placed in subclass H1. They pay 4% PRSI on the first €127 of their weekly earnings, 7.9% on the next €1,316, and 8.9% on the balance. Employers of class H workers pay 10.05% PRSI on all their employees' earnings.

Class J
Class J workers are employees aged 66 or over, those earning under €38 per week, or those in subsidiary employment. They pay only the health contribution of 4% if their earnings exceed €500 per week, or 5% on the amount that exceeds €1,443 per week. The employer's contribution is 0.5%. Subsidiary employment includes the employment of a person subject to class B, C, D, or H in his main employment.

Classes K and M
Classes K and M apply to income which is subject to the health contribution but not to social insurance, including occupational pensions. It also applies to judges, state solicitors, and income of self-employed persons aged 66 or over.

Class K income is subject to the health contribution of 4% if earnings exceed €500 per week, or 5% on the amount that exceeds €1,443 per week. There is no employer contribution.

Class M relates to persons under 16, who are exempt from PRSI entirely, and to income which would fall under class K paid to persons exempt from the health contribution. It has a zero rate.

Class S
Self-employed people, including certain company directors, pay class S PRSI; the class also applies to certain investment and rental income.

Where income is less than €500 per week, subclass S0 applies. Where income is above €500 per week, subclass S1 applies, except to persons exempt from the health contribution, to whom subclass S2 applies. The rate for subclasses S0 and S2 is 3%, and the rate for subclass S1 is 7% up to €1,443 per week and 8% on that portion of income above that amount.

Health contribution
The health contribution was replaced by the USC from 2011 onwards

How PRSI is paid
Taxpayers paying class S PRSI pay it, and the health contribution, along with their tax. For other taxpayers, it is withheld from their net income.

Value added tax (VAT)
Value-Added Tax (VAT) is a transaction tax on Irish consumer spending, and almost all goods and services supplied in Ireland are subject to VAT. Goods imported into Ireland from outside the EU are also subject to VAT, which is charged by Customs at the border. Irish VAT is part of the European Union Value Added Tax system and each Member State is required to impose the EU VAT legislation by way of its own domestic legislation, however, there are key differences between the rules for each state. All non-exempt traders are required to register for VAT and collect VAT on the goods and services they supply. Each trader in the chain of supply, from manufacturer to retailer, charges VAT on their sales and incurs VAT on their raw materials; they pay the Irish Revenue their net VAT.

Registration thresholds
A trader whose turnover exceeds the registration thresholds, or is likely to exceed them in the next 12 months, must register for VAT.

The registration thresholds are as follows:
 * The basic threshold is €75,000 (provided no more than 10% of turnover comes from services and none of the other conditions below are met).
 * The threshold for a person supplying services, making mail-order or distance sales into Ireland, or supplying goods liable at the VAT rates of 13.5% or 21% which he manufactures from zero-rated materials is €37,500.
 * The threshold for a person making intra-EU acquisitions is €41,000.
 * There is no threshold for a non-established person supplying taxable goods or services in Ireland, or for a person receiving so-called Fourth Schedule services (intangible, remotely provided services, like advertising, broadcasting, and telecommunications services) from abroad — any such person must register for VAT.

A person below these limits may register voluntarily. It is often beneficial for persons who mainly trade with other businesses to register for VAT even when their turnover is below the relevant limits.

VAT rates
VAT rates range from 0% on books, children's clothing and educational services and items, to 23% on the majority of goods. The 13.5% rate applies to many labour-intensive services as well as to restaurant meals, hot takeaway food, and bakery products. A 4.8% rate applies to supply of livestock and greyhounds. A 5.4% "flat rate addition" applies to the agricultural sector, although this is not strictly VAT – it is charged by farmers not registered for VAT to compensate them for VAT which they must pay to their suppliers. The flat rate addition is not paid away to the Revenue.

Traders collecting VAT can deduct the VAT incurred on their purchases from their VAT liability, and where the VAT paid exceeds VAT received, can claim a refund. The VAT period is normally two calendar months (other filing periodicity, such as four-monthly, and semi-annual also apply in certain circumstances).

A VAT return is made on the 19th day of the following the end of the period. However, if a person submits the return on the website, i.e. ROS ("Revenue Online Service"), and also performs payment via ROS, then the due date is extended to the 23rd day following the end of the period.

Once a year a detailed breakdown of VAT returns must be prepared by traders and submitted to the government – traders may choose their own date for this. Traders with low VAT liabilities may opt for six-monthly or four-monthly payments instead of the standard bi-monthly one, and traders who are generally in the position of claiming repayments of VAT rather than making payments may make monthly returns.

Excise Duty
Excise tax is charged on mineral oil, tobacco, and alcohol.
 * Mineral oil includes hydrocarbon oil, liquefied petroleum gas, substitute fuel, and additives. Hydrocarbon oil includes petroleum oil, oil produced from coal, bituminous substances, and liquid hydrocarbons, but not substances that are solid or semi-solid at 15 °C In addition to the tax, a carbon charge is applicable to petrol, aviation gasoline, and heavy oil used as a propellant, for air navigation, or for private pleasure navigation, and this was scheduled to be extended in May 2010 to apply to other uses of heavy oil and liquefied petroleum gas, and to natural gas.
 * Tobacco excise applies to tobacco products, including cigars, cigarettes, cavendish, hard-pressed tobacco, pipe tobacco, and other smoking or chewing tobacco. The increased rate of tax will bring prices for cigerettes up by 50c per packet as outlined in the Irish Budget 2018.
 * Alcohol and alcoholic beverages duty applies to alcohol products produced in Ireland or imported into Ireland. As of 2016 tax over a bottle of wine is over 50%.

Corporation tax (CT)

Irish corporation tax returns have historically been between 10% and 16% of total Irish net Tax Revenues, however, since 2015, corporation tax has risen sharply, doubling in scale from 4.6 billion in 2014 to 8.2 billion in 2017; the Revenue Commissioners state that foreign multinationals pay circa 80% of Irish corporation tax.

, there are two rates of corporation tax ("CT") in the Republic of Ireland:

 * a 12.5% headline rate for trading income (or active businesses income in the Irish tax code); trading relates to a business enterprise;
 * a 25.0% headline rate for non-trading income (or passive income in the Irish tax code); covering investment income (e.g. income from buying and selling assets), rental income from real estate, net profits from foreign trades, and income from certain land dealings and income from oil, gas and mineral exploitations.

The special 10% tax rate for manufacturing in Ireland (introduced from 1980/81), and for financial services in the special economic zone of the International Financial Services Centre in Dublin (introduced from 1987), have now been phased out since 2010 and 2003 respectively, and are no longer in operation.

, Ireland's corporate tax system is a "worldwide tax" system, with no thin capitalisation rules, and a holding company regime for tax inversions to Ireland. Ireland has the most U.S. corporate tax inversions, and Medtronic (2015) was the largest U.S. tax inversion in history.

Ireland's corporate tax system has base erosion and profit shifting (BEPS) tools, such as the Double Irish (used by Google and Facebook), the Single Malt (used by Microsoft and Allergan), and the Capital Allowances for Intangible Assets (CAIA) (used by Accenture, and by Apple post Q1 2015); in June 2018, academics showed they are the largest global BEPS tools. In a phenomenon sometimes referred to as "leprechaun economics", Apple's 2015 restructure of its BEPS tools inflated Irish GDP by 34.4%.

Ireland's tax system also offers SPVs that can be used by foreign investors to avoid the 25% corporate tax on passive income from Irish assets, which are covered in more detail in Irish Section 110 Special Purpose Vehicle (SPV), and in Qualifying investor alternative investment fund (QIAIF). The Irish QIAIF is a Central Bank of Ireland regulatory classification that includes the Irish Collective Asset-management Vehicle or ICAV, and the L-QIAIF.

Capital gains tax (CGT)
Capital gains tax is payable where a person makes a gain on the sale of assets, called chargeable assets. The standard CGT rate is 33% in respect of disposals made from midnight on 7 December 2013. The rate of tax for disposals made in previous years is less: details can be obtained from the Revenue Commissioners.

Persons affected
Any person (including a company) resident or ordinarily resident in Ireland is liable to CGT on all chargeable gains accruing on all disposals of chargeable assets. A person resident or ordinarily resident, but not domiciled, in Ireland is only liable to CGT on disposals of assets outside of Ireland where the gains are remitted to Ireland.

A person neither resident nor ordinarily resident in Ireland is only liable to CGT on gains from:
 * 1) Land and buildings in Ireland
 * 2) Minerals or mining rights in Ireland
 * 3) Exploration or exploitation rights in a designated area of the Irish Continental Shelf
 * 4) Shares (not quoted on a stock exchange) deriving their value from any or all of items 1, 2, or 3
 * 5) Assets in Ireland used for the purpose of a business carried on in Ireland

Calculation
The gain or loss is calculated as the sale price less the purchase price. From the sale price can be deducted the cost of acquisition of the asset, including incidental costs such as conveyancing costs, the cost of the disposal, and costs of improving the asset.

Where the asset was acquired prior to 6 April 1974, its value on that date is used instead of the purchase price.

The purchase price, cost of acquisition, and costs of improvement can be adjusted for inflation from 6 April 1974 up to 31 December 2002, and a table is published by Revenue for the purpose of calculating this adjustment. The inflation adjustment can only operate to reduce a gain; it cannot increase a loss or turn a gain into a loss.

Offsetting
Capital losses can be offset against capital gains arising in the same or later tax year. Non-chargeable losses (see below) cannot be offset against chargeable gains. In each tax year losses carried forward must be used before exemptions are applied.

Exemptions and reliefs

 * The first €1,270 of net gains by an individual each year are not chargeable. The exemption is not transferable between spouses and cannot be carried forward from year to year.
 * Certain assets are designated non-chargeable assets, including:
 * Government securities
 * Savings certificates and savings bonds
 * Land bonds
 * Securities issued by certain semi-state bodies
 * Certain gains/losses are not chargeable, including:
 * National Instalment Savings bonuses and Prize Bond prizes
 * Gains from life assurance policies or deferred annuity contracts, except those purchased from another person or taken out after May 1993 with certain foreign insurers
 * Gains on the disposal of wasting chattels, for example animals and motor cars
 * Gains on the disposal of tangible non-wasting movable property worth €2,540 or less on disposal (the disposal of a set of articles to one person or to connected persons is considered a single disposal)
 * Gains accruing to local authorities, and some gains accruing to pension funds, trade unions, and charities
 * Gains from betting, lotteries, and sweepstakes
 * Gains from the sale by an individual of his/her principal private residence (including up to 0.4 hectares of land) are not chargeable. If only part of the premises is a principal private residence, the relief is allowed on a proportionate basis. This relief does not apply where land is sold as development land.
 * The transfer by a parent to his/her child of a site where the child will construct a principal private residence is exempt from CGT as long as the child lives there for at least three years.
 * The sale by a person aged over 55 of a business or farm for under €0.5m, or to a family member, is exempt.

Transfers between spouses do not give rise to a charge for capital gains tax; the acquiring spouse is considered to have acquired the property on the same date and at the same price as the disposing spouse.

Payment
CGT is a self-assessment tax for all taxpayers. Tax on gains realised in the first eleven months of the year is payable by 15 December that year, and tax on gains realised in December payable by 31 January the next year. A return must be made by 31 October in the following year with full details of the gain.

A person purchasing a chargeable asset for over €500,000 must withhold 15% of the price and pay it to Revenue unless the Revenue has issued a CG50A certificate to the vendor prior to the purchase. The certificate CG50A is issued by the Revenue on application, provided that either the vendor is resident in Ireland, no CGT is payable on the disposal, or the CGT has already been paid.

Deposit interest retention tax
Deposit Interest Retention Tax (abbreviated as DIRT), is a retention tax charged on interest earned on bank accounts, as well as some other investments. It was first introduced in Ireland in the 1980s to reduce tax evasion on unearned income.

DIRT is deducted at source by financial institutions From 1 January 2014, DIRT is charged at 41% (was 33% in 2013) for payments made annually or more frequently. The tax is deducted by the bank or other deposit-taker before the interest is paid. DIRT will be charged at 36% (in 2013, lower rates in previous years) for payments made less frequently. This higher D.I.R.T. rate has been abolished, as and from 1 January 2014, and the D.I.R.T. rate of 41% applies to any interest paid or credited on these deposits on or after 1 January 2014.

Persons aged over 65 or incapacitated, whose income is less than the exemption limit (currently €20,000), may claim a refund of DIRT, or may submit an appropriate form to their banks or financial institutions to have interest paid free of DIRT.

DIRT does not apply to:
 * Interest on deposits where the beneficial owner is a non-resident
 * Deposits of companies which are chargeable to corporation tax
 * Deposits of Revenue-approved pension schemes
 * Deposits belonging to charities

Stamp duties
Stamp duty is charged on the conveyance of residential property, non-residential property, and long leases, and also on company share transfers, bank cheques and cards (i.e. ATM cards and credit cards), and insurance policies.

Conveyance of property
Stamp duty is charged as a percentage of the consideration paid for immovable property, including goodwill attached to a business. A stamp duty return must be completed online for all such conveyances; physical stamps are no longer attached to documents.

On residential property
First time buyers (i.e. those who have not purchased a house before in Ireland or in any other jurisdiction) are exempt. One may also qualify as a first-time buyer if newly divorced or separated. New owner-occupied houses or apartments with a floor area of less than 125 m2 may also be exempt, and new owner-occupied houses with a floor area larger than this are assessed based on the greater of the cost of the site or quarter of the total cost of the house and site. In all cases, the rates exclude VAT.

For deeds executed on or after 8 December 2010 the rates of stamp duty are:.

 * the first €1,000,000: 1%,
 * excess over €1,000,000: 2%,

On non-residential property
Since 14 October 2008, conveyances of non-residential property are charged at an increasing rate starting at 0% for a property under the value of €10,000 rising to 6% for transactions over €80,000.

Exemptions and reliefs
Transfers between spouses are exempt from stamp duty, as are property transfers as a result of a court order in relation to a divorce. The stamp duty rate is halved for transfers between other blood relatives. Intragroup transactions, company reconstructions and amalgamations, and demutualisations, as well as certain transactions involving charities, approved sports bodies, young farmers, woodlands, or intellectual property also attract relief.

Stocks and shares
There is a 1% stamp duty on transfers of stock or marketable securities of any company incorporated in Ireland, except paper-based transfers where the consideration is €1,000 or less.

Bank cards and cheques
Credit card and charge card accounts are subject to a €30 annual duty. Automated teller machine and debit cards are subject to €2.50 each annually. Cards which perform both functions are subject to the tax twice, i.e. €5 total. Cards that are unused in the entire year are not chargeable. The credit card tax is applied per account, but the ATM and debit card charge is per card. In each case, where an account is closed during the year, there is an exemption from double taxation.

Cheques (technically, all bills of exchange) incur a €0.50 tax, generally collected by the bank on issue of each chequebook. Non-life Insurance policies are subject to a 3% levy and Life assurance policies are subject to a 1% levy on premiums from 1 June 2009.

Capital acquisitions tax (CAT)
Capital acquisitions tax is charged to the recipient of gifts or inheritances, at the rate of 33% above a tax-free threshold. Gifts and inheritances are gratuitous benefits; the difference is that an inheritance is taken on death and a gift is taken other than on death.

The person providing the property is called the donor or disponer, or testator or deceased in the case of inheritance; the person receiving the property is called the beneficiary, donee or disponee, or the successor in the case of inheritance.

A gift is taken when a donee becomes beneficially entitled in possession to some property without paying full consideration for it. Tax is payable within four months of the date of the gift; an interest charge applies to late payments.

Tax is generally charged on the property's taxable value, which is computed as:

Market value

less liabilities costs and expenses payable out of the gift or inheritance

= incumbrance free value

less consideration paid by acquirer in money or money's worth

= taxable value

Taxable transfers
A disposition is taxable in Ireland if it is of property in Ireland, or if either the disponer or the beneficiary was resident or ordinarily resident in Ireland at the date of the disposition. Special rules apply for discretionary trusts.

Exemptions and reliefs
CAT can be reduced or eliminated altogether under a number of headings.

Exemption thresholds
Historically group thresholds were indexed by reference to the Consumer Price Index. The indexation of the tax-free group thresholds is abolished for gifts and inheritances taken on or after 7 December 2011. The thresholds on or after 9 October 2019 are:

For gifts and inheritances taken on or after 5 December 2001, only prior benefits received since 5 December 1991 from the same beneficiary within the same group threshold are aggregated with the current benefit in computing tax payable on the current benefit.
 * €335,000 (Group A) where the beneficiary's relationship to the disponer is: son or daughter, minor child of a predeceased son or daughter. Child includes a foster child (since 6 December 2000) and an adopted child (since 30 March 2001).
 * €32,500 (Group B), where the beneficiary's relationship to the disponer is: lineal ancestor (e.g. parent), lineal descendant (not within A; e.g. granddaughter), brother or sister, nephew or niece.
 * €16,250 (Group C) where the beneficiary's relationship to the disponer is: cousin or stranger.

An inheritance, but not a gift, taken by a parent from his or her child is treated as group A, where it is an immediate interest (but not a life interest) in property. In certain circumstances, the beneficiary may take the place of his/her deceased spouse for the purpose of determining the applicable group where that spouse died before the disponer and was a nearer relative to the disponer.

Other exemptions
The other main exemptions from capital acquisitions tax are:
 * Property passing between spouses is exempt from CAT. The exemption also applies to property passing by Court order between separated or divorced couples.
 * Principal private residence. To qualify, the recipient must have lived: for three years ending on the transfer date in the residence, or for three of the four years ending on the transfer date in the residence and the residence which it has replaced. In addition, the recipient must not have any other private residence and they must not dispose of the residence for six years after the transfer to them.
 * The first €3,000 of gifts taken in each calendar year by a beneficiary from a disponer is exempt.
 * A gift or inheritance taken for public or charitable purposes is exempt.
 * Objects of national, scientific, historic, or artistic interest, which the public are allowed to view, are exempt. This relief also extends to heritage property owned through a private company.
 * Pension lump sums are exempt.
 * Certain government securities acquired by a beneficiary who is not domiciled or resident in the State from a disponer who held them for at least three years.
 * Personal injury compensation or damages, and lottery winnings are exempt. This exemption also covers reasonable support, maintenance, or education payments received by a minor child at a time when the disponer and the child's other parent are dead.
 * Property acquired under a self-made disposition is exempt.
 * An inheritance by a parent from a child, where the child took a non-exempt gift or inheritance from either parent within the past five years, is exempt.

Reliefs
The other main reliefs from capital acquisitions tax are:

 * A surviving spouse may take the place and relationship status in respect of property acquired by the deceased spouse.
 * Agricultural relief. This applies to a farmer – an individual who on the valuation date is domiciled in the State, and at least 80% of the gross market value of his assets consists of agricultural property (i.e., farm land and buildings, crops, trees and underwood, livestock, bloodstock, and farm machinery).
 * The relief is a 90% reduction of the full market value. The relief may be withdrawn if the property is later disposed of within six years of the date of the gift or inheritance and the proceeds are not reinvested within one year of the disposal (six years in the case of a compulsory acquisition).
 * Business relief. This applies to relevant business property, i.e., a sole trade business, an interest in a partnership, and unquoted shares in an Irish incorporated company.
 * The relief is a 90% reduction of the taxable value. The relief may be withdrawn if the property is later disposed of within six years of the date of the gift or inheritance and the proceeds are not reinvested within one year of the disposal.
 * Favorite nephew (or niece) relief.
 * Double taxation in respect of US and UK equivalent taxes.
 * The proceeds of a life assurance policy taken out to pay inheritance tax or gift tax.
 * If the same event gives rise to a liability to both CAT and CGT, the CGT charge may be credited against the CAT up to the amount of the CAT charg.e

CAT Return
When a person receives a gift or inheritance that, either by itself, or aggregated with prior benefits taken by the donee, would place him in a position of having used up more than 80% of any group threshold, he must complete form IT38 and return it to Revenue within four months, along with any tax due.

Discretionary trust tax
Assets placed in discretionary trusts are subject to: The charges must be paid within three months of the "valuation date", which may be the date the trust was set up, the date of death of the settlor, the earliest date on which the trustees could retain the trust property, the date on which the trustees retained the trust property, or the date of delivery of the trust property to the trustees.
 * a once-off charge of 6%, and
 * an annual charge of 1%.

Withholding taxes
Several charges described as taxes are not, in the literal sense, actual taxes, but withholdings from certain payments made. In each case, the payer withholds the relevant percentage and pays it to Revenue. The recipient is still liable for tax on the full amount, but can set the withholding against his overall tax liability. If the amount withheld is less than the tax payable, the recipient is still liable for the difference, and if the amount withheld exceeds the tax payable, the recipient can set it off against other tax due, or obtain a refund. This contrasts with DIRT, which, while a withholding tax, discharges the entire tax liability of the recipient.

Relevant Contracts Tax
Relevant Contracts Tax (RCT) is a withholding regime applied to contractors in the forestry, construction, and meat processing sectors where tax non-compliance levels have historically been high.

On 13 December 2011, the Minister for Finance signed the Commencement Order for the new electronic RCT system which was introduced on 1 January 2012. All principal contractors in the construction, forestry and meat processing sectors are obliged to engage electronically with Revenue. Under the new RCT system, a principal contractor must provide Revenue with details of the contract and the subcontractor. It must also notify Revenue of all relevant payments online before payment is made. Revenue will respond to the payment notification with a deduction authorisation setting out how much tax, if any, must be withheld. The rates are currently set at 0%, 20% or 35%. This deduction authorisation is sent electronically to the principal contractor. The principal must provide a copy or details of the deduction authorisation to the subcontractor if tax has been deducted. The subcontractor can set off the amount deducted against any tax he is liable to pay, or reclaim the difference where the deduction exceeds the amount of tax.

Since September 2008, the subcontractor no longer charges or accounts for VAT on supplies of construction services to which RCT applies. Instead, the principal contractor must account for the VAT to Revenue (although he will generally be entitled to an input credit for the same amount). This system is referred to as the VAT reverse charge.

Dividend Withholding Tax
Dividend Withholding Tax is deducted at the rate of 20% from dividends paid by Irish companies. It can be set off against income tax due, or reclaimed where the recipient of the dividend is not liable to tax.

Professional Services Withholding Tax
Professional Services Withholding Tax (PSWT) is deducted at the rate of 20% from payments made by government bodies, health boards, state bodies, local authorities, and the like, from payments made for professional services. Professional services include medical, dental, pharmaceutical, optical, aural, veterinary, architectural, engineering, quantity surveying, accounting, auditing, finance, marketing, advertising, legal, and geological services, as well as training services supplied to FÁS It can be deducted from the tax ultimately payable by the service provider, or where the provider is non-resident or exempt from tax, reclaimed.

Other taxes
An assortment of other taxes are charged in Ireland, which do not fit under any other heading.

Local Property Tax (LPT)
This was introduced in the Finance Act of 2013. This tax was levied for most properties at 0.18% of the self-assessed market value. The value assessed was initially the market value in May 2013. A higher rate of 0.25% of market value – the so-called Mansion Tax applies to properties valued at greater than €1,000,000.

Plastic bag levy
Since March 2002, a levy, called the Environmental Levy, has applied to the supply of plastic shopping bags by retailers. The levy is currently 22 cents per plastic bag. s The levy does not apply to:
 * Small bags used solely to contain any of the following, whether packaged or not:
 * Fresh fish and fresh fish products
 * Fresh meat and fresh meat products
 * Fresh poultry and fresh poultry products
 * Small bags used solely to contain unpackaged:
 * Fruit, nuts, or vegetables
 * Confectionery
 * Dairy products
 * Cooked food, whether cold or hot
 * Ice
 * Bags supplied on board an aircraft or ship
 * Bags supplied airside in an airport or in the passenger-only area of a port, for the purpose of carrying the goods on board an aeroplane or ship
 * Bags sold for 70-cent or more

A small bag is one smaller than 225mm wide, 345mm deep, and 450mm long (including handles). The law requires that the levy be passed on to customers.

Vehicle Registration Tax
Vehicle Registration Tax or VRT is chargeable on registration of a motor vehicle in Ireland, and every motor vehicle brought into the country, other than temporarily by a visitor, must be registered with Revenue and must have VRT paid for it by the end of the working day after it arrives in the country.

Vehicles are assessed under five categories for VRT, depending on the type of vehicle.
 * Category A includes cars, jeeps, and minibuses having fewer than 12 seats, not including the driver. The tax chargeable is based on carbon dioxide emissions per kilometre, ranging from 14% of open market selling price (for vehicles emitting under 120g CO2/km) to 36% of open market selling price (for vehicles emitting over 226g CO2/km).
 * Category B includes car- and jeep-derived vans. The rate of VRT is 13.3% of the open market selling price, with a minimum of €125.
 * Category C includes commercial vehicles, tractors, and buses having at least 13 seats (including the driver). The VRT chargeable is €50.
 * Category D includes ambulances, fire engines, and vehicles used for the transportation of road construction machinery. Vehicles in category D are exempt from VRT.

Motorcycles
Motorcycles and motor scooters are chargeable for VRT by reference to the engine displacement, at a rate of €2 per cc for the first 350cc and €1 per cc thereafter. There is a reduction depending on the age of the vehicle, from 10% after three months to 100% (completely remitted) for vehicles over 30 years old.

Electric and hybrid vehicles
Electric vehicles and hybrid vehicles can have a remission or repayment of VRT of up to €2,500 until the end of 2010.

VAT
VAT is chargeable (on the VRT-inclusive price) on new vehicles (but not tractors) imported unregistered or within six months of registration outside Ireland, or on vehicles with an odometer reading under 6,000 kilometres at import.

Penalties
A vehicle on which VRT should have been paid but was not is liable to be seized.

Non-principal private residence levy
The owner of a house other than a principal private residence must pay a charge, €200, per year. The charge for 2009 was payable in September, but in subsequent years, it is payable in March.

The charge applies to "residential properties", which includes a house, maisonette, flat, or apartment, but excludes:
 * Buildings which are of scientific, historical, architectural or aesthetic interest and are open to the public, subject to approval of the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media and Revenue
 * A building which is part of the trading stock of a business and has never been used as a dwelling, nor has any income been derived from it
 * A building let by a minister of the government, a housing authority, or the HSE
 * A building let by a body approved by a housing authority
 * A building let to a housing authority, or to the HSE
 * A building subject to commercial rates

Additionally, the following persons are exempt from paying the charge in respect of the building or buildings in question:
 * A person occupying a building as his sole or main residence (which includes a person who so occupies part of a building and claims rent-a-room relief on the remainder)
 * A charity or a discretionary trust
 * A divorced or separated person whose former spouse lives in the building
 * An incapacitated person living in a place which he does not own (e.g. a nursing home)
 * A person who allows a relative to reside, free of rent, in a building within 2 kilometres of his own residence (vernacularly called a "granny flat")

If the charge is unpaid, it has the effect of a charge in favour of the local council against the property.

A person who moves house is not liable to the charge in respect of either of the houses that year.

Motor tax
Motor tax, payable to the local council where the owner lives, arises when a car or other motor vehicle is used on a public road. A circular receipt, known colloquially as a tax disc, is issued on payment and must be displayed in the front of the vehicle. Certain vehicles, including state-owned vehicles, fire engines, and vehicles for disabled drivers are exempt from motor tax.

Motor tax may be paid for three, six, or 12 months, although paying annually is cheaper. It can be paid online; verification of insurance details is required to get a tax disc.

The tax for private cars first registered from July 2008 is calculated on the basis of carbon dioxide emissions; for cars registered before that, the rate depends on engine displacement. Goods vehicle tax rates are determined based on gross vehicle weight, the tax for buses is based on the number of seats, and flat rates apply to other types of vehicles.

Taxation evasion and tax avoidance
Tax evasion in Ireland, while a common problem historically, is now not as widespread. The reasons are twofold – most people pay at source (PAYE) and the penalties for evasion are high. The Irish Revenue target specific industries every year. Industries have included fast food take away restaurants, banks and farmers.

Tax avoidance is a legal process where one's financial affairs are arranged so as to legitimately pay less tax. In some cases the Revenue will pursue individuals or companies who avail of tax avoidance; however their success here is limited because tax avoidance is entirely legal.

The areas where tax evasion can still be found are businesses that deal in a lot of cash. The trades, small businesses, etc., will sell goods and perform services while accepting cash for the good/service. The buyer will avoid paying VAT at 21% and the seller does not declare the monies for Income Tax. Revenue perform random audits on businesses to discourage and punish this. Businesses are regularly taken to court for tax evasion. Revenue claim a business will be audited roughly every seven years.

Other methods have also been employed by government to combat tax evasion. For example, the introduction of a Taxi Regulator and subsequent regulations for the taxi industry has meant that the opportunities for taxi drivers to avoid declaring cash income have dwindled. By law, taxi drivers must now issue an electronic receipt for each fare, effectively recording their income.

List of tax defaulters
Since 1983, the Revenue Commissioners have published a quarterly list of tax defaulters. The list includes the name, address and settlement details for every case where a settlement exceeded €50,000, and where the taxpayer did not meet other criteria such as making a qualifying disclosure.

In April 2023, The Irish Times reported that the Revenue Commissioners were examining the implications for the list of a ruling by the European Court of Human Rights. In the case of Case OF L.B. v. Hungary (Application no. 36345/16), the grand jury of the court (led by Irish judge Síofra O'Leary) ruled that publication of L.B.'s default and of his personal details was a breach of his right to privacy under Article 8 of the European Convention on Human Rights. The court ruled that "this public shaming list was a modern form of pillory, was extremely humiliating and caused huge distress", because Hungary had failed to apply five test of balance. The Tánaiste Micheál Martin said that the finding would have to be studied in detail.

Local taxes
Prior to 1977, all property owners in Ireland had to pay "rates" – based on the "rateable valuation" of the property – to the local council. Rates were used by local authorities to provide services such as mains water and refuse collection. Rates for private residences were abolished in 1977, with national taxes increased and local authorities instead receiving funding from central government. Rates continue in operation for commercial property.

In recent years, the government has introduced new local taxes. A charge for water was to be introduced in 2014 but this was cancelled after widespread opposition including Right2Water Ireland. A bin tax, for domestic refuse collection, was introduced in the last 15 years, and domestic refuse collection, previously carried out by local councils, was privatised. Opponents claim that the charges are double-taxation – that in the aftermath of the abolition of domestic rates in 1977, their taxes were increased to fund local authorities. However, with the ever-rising cost of providing these services, council funding is no longer sufficient to cover costs and user charges would free up council budgets for more worthwhile projects.

Motor tax is paid into the Local Government Fund and is distributed among local authorities.

title: Taxation in the Republic of Ireland


text:
Talk:Elishah

Little information
Too little information; the source of this information and its context within human history is needed.

CobaltBlueTony 18:24, Jun 1, 2005 (UTC)

Reorganized
I've reorganized the text into a somewhat more coherent order, though there's still more work needed. Originally, this article began with a note on the Masoretic Text of Genesis, then skipped forward two thousand years to talk about the Septuagint, then skipped almost two thousand years to talk about the Septuagint, skipped forward a thousand years or so to discuss Lusitanian mythology, skipped back again centuries to Josephus, and finally ended with a tiny note on modern scholarship. Now the article begins with the Bible's references (Masoretic and Septuagint), followed by modern scholarship, Josephus, Jasher, and then Lusitanian mythology. I also made a few minor changes to wording to make that work, though I'm not done yet.Alephb (talk) 14:21, 16 January 2017 (UTC)

External links modified
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Unclear English in the Last Paragraph
I've tried editing the last paragraph, but it seems on a second reading that it's just way too convoluted to understand in English, probably with some translation errors. Can anyone go into that paragraph, possibly looking at the original Portuguese sources, and edit it to make coherent sense in English? Secret Broker (talk) 00:50, 8 November 2018 (UTC)

 * I've yanked it out. The whole thing goes way out on a potentially off-topic limb (it little connection to the main topic of the article, which is about a biblical character), it's unreadable, it doesn't cite anyone who wrote in the last four hundred years, and it doesn't actually help an English-speaking reader understand anything about Elishah. Alephb (talk) 01:18, 8 November 2018 (UTC)

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/

title: Talk:Elishah


text:
I to Sky

I to Sky is the second and final album from Irish indie rock band JJ72, released on Lakota Records in 2002, to much critical acclaim, but lesser commercial success.

Track listing

 * 1) "Nameless" – 2:26
 * 2) "Formulae" – 4:13
 * 3) "I Saw a Prayer" – 4:59
 * 4) "Serpent Sky" – 3:18
 * 5) "Always and Forever" – 4:30
 * 6) "Brother Sleep" – 4:20
 * 7) "Sinking" – 7:15
 * 8) "7th Wave" – 4:00
 * 9) "Half Three" – 4:27
 * 10) "Glimmer" – 4:47
 * 11) "City" – 5:17
 * 12) "Oíche Mhaith" – 4:34

JJ72

 * Mark Greaney - vocals, guitar, piano, songwriting
 * Hilary Woods - bass, vocals
 * Fergal Matthews - drums, percussion

title: I to Sky


text:
Alexander Walker (1837–1889)

Sir Alexander Walker (1837 – 1889) was a Scottish industrialist who was the son of John ‘Johnnie’ Walker of the whisky brand. He inherited the company in 1857 and expanded its business, exporting whisky throughout the British Empire.

Early life
Walker was born 1837, in Kilmarnock, Scotland, the son of John ‘Johnnie’ Walker.

Old Highland Whisky
In 1867 he registered Old Highland Whisky, one of the earliest brands to be trademarked. From that time it has had the now famous slanted black and gold label. In the late 1870s he switched to the distinctive square bottle design.

1889 onwards
Upon his death in 1889, he left the business to his sons George Paterson Walker and Alexander Walker II.

George ran marketing and distribution through the London office. Alexander oversaw production, blending, and became an industry spokesman and whisky magnate.

title: Alexander Walker (1837–1889)


text: User talk:205.213.121.226

title: User talk:205.213.121.226


text:
Talk:Profit

CNBC's The Profit
Could really use an article on the series. No mention of it anywhere on the site. — Preceding unsigned comment added by 24.172.91.54 (talk) 17:51, 3 September 2013 (UTC)

Producer surplus != Profit
On at least that's what the professor in today's econ. class told us. Producer surplus = The area above the supply curve and below the set price. This is different from "Profit". --Buzoo 04:38, 2 March 2006 (UTC)
 * And what is the supply curve? For a single firm it is the marginal cost, the cost of producing a unit of output at a particular output level. The summation of all such curves for all firms in a market comprises the market supply curve. The area you speak of, between the supply curve and the market price, is the sum of the difference between marginal cost and price for each unit of output. Assuming continuity, it is the . Strictly talking, the producer surplus is not just profit, because fixed costs are not included in the marginal cost. Instead, the area represents the sum of profit and fixed costs. (More specifically, in the short run we say it is fixed costs and profit. In the long run one does not assume the existence of economic profit, so we say the surplus is economic rent.) Coleca 19:24, 10 March 2006 (UTC)

 * Buzoo is correct. Producer's surplus includes not only the profit of the firm, but the rents of the factor owners. The two are the same only in the special case in which the input supply curves are flat (and therefore factor owners are paid barely enough to bring their factors into use). I have edited the text to remove the false statement. Agemegos 06:42, 26 September 2006 (UTC)

 * This depends on how you parse Buzoo's comment. Please read what I wrote above. You will see I agree with your statement, and have no problem removing the producer surplus comment. Rather, I argue with Buzoo's assertion that producer surplus does not equal profit BECAUSE it is the "area above the supply curve and below the set price."Coleca 04:49, 27 September 2006 (UTC)

Calculations of Cost
I take issue with this:

Economic profit is calculated by π = (p x q) - (mc x q) - f where;

 * π = Profit
 * p = price per unit
 * q = quantity of units sold
 * mc = marginal cost
 * f = fixed costs

The reason is that marginal cost varies with respect to the quantity produced - marginal cost is the cost of the last good made, not all of them.

Instead, it would be correct to say that profit = revenue (price * quantity) - (average total cost * quantity), however this is seemingly obvious and loses the distinction between fixed costs and variable costs. I'll update it to include variable costs. Scott Ritchie 18:27, 1 Jun 2005 (UTC)

 * Many economics texts use mc rather than avc in this equation, not sure why, but i agree with you that avc is more accurate than mc. thanks Bluemoose 21:21, 1 Jun 2005 (UTC)

marginal cost is the change in total cost that is the sum of all costs. that is why marginal cost covers the fixed cost also in short run. gautambp@nrb.org.np —Preceding unsigned comment added by 202.70.76.3 (talk) 00:48, 25 December 2007 (UTC)

NPOV issues
This concerns my "messy edit" yesterday, which were reverted by Bluemoose. I take issues with "messy". I think I clarified, and fixed a major NPOV issue.

There really is a widely divergant pair of acceptable definitions, which can generally be described as capitalist and Marxist. The definition in the first paragraph is biased towards the capitalist version. The Marxist version comes later, and is muddled.

My version notes the controversy straight away, supplies a more accurate Marxist definition (the words "exploitation" and "class" are necessary), supplied links to other Wikipedia entries, and made other edits for clarity.

I desire my edit restored, and desire discussion and consensus on this matter.

--Bhuston 19:46, 18 January 2006 (UTC)

 * Ok, discussion is good, I described your edit as messy for 2 reasons, firstly because you introduced some broken formating and secondly because the introduction wasn't good, jumping straight in to the controversy is a bad way to describe something. I have re-worked it now, it is based on your edit, but it is hopefully more encyclopedic. I was tempted to describe the Marxist way as less common, as it patently is, but I wondered what you thought of that? Martin 20:22, 18 January 2006 (UTC)

 * Your change is acceptible. I would oppose "less common", because it is irrelevant. e.g., WRT scientific theories, the commonality of a belief is not correlated to its correctness (not to say this is science). Also, saying "more people believe A" may be likely to cause an arbitrary person to believe A, even though A may be incomplete, incorrect, or harmful, or simply not as good a description of the reality as some other belief. Thanks! Unless you or Bluemoose comment further, I consider this matter resolved. Peace, --Bhuston 22:49, 18 January 2006 (UTC)

 * Good to hear, p.s. I am Bluemoose, I just feel silly signing with such a dumb username. ;) Martin 23:09, 18 January 2006 (UTC)

 * Sorry, I made one last edit, forgot to add a summary. Just changed Exploitation#Marxian_theory to the correct Exploitation#Marxist_theory to match the heading. --Bhuston 03:06, 19 January 2006 (UTC)

 * I see there have been no comments in this section for a while, so I hope someone is reading :-) I take issue with the Marxian reference, as profit exists even in marxist economies. Let me explain:
 * Humans live in the here and now, and have finite time available. Whenever you are doing activity "A" (i.e. go to the mall), you have given up doing activity "B" (i.e. clean the gutters). You ultimately choose activity "A" over activity "B" because, in your eyes, activity "A" has more value than activity "B".
 * Because you have irrevocably given up one activity to do the other (at that moment), the cost of doing "A" is "B".
 * Your profit is "A" minus "B". Profit is a result of the nature of time, and cannot be abolished by political means. Therefore going into this whole capitalism vs. marxism thing is irrelevant.
 * Profit is simply the diference between the cost of doing something vs. the benefit of it. The article should concentrate on that alone. Dullfig 19:46, 20 November 2006 (UTC)

Profit vs. earning vs. revenue
I read this BBC article about Google.

It says: "Revenues are in line, but it was a big earnings miss". English is not my mother tongue, and even if it would have been, i'm not sure that i would understand that.

What is the difference between revenues and earnings? And profit, for that matter?--Amir E. Aharoni 06:13, 1 February 2006 (UTC)

 * I suspect the BBC article means accounting profit when it refers to earnings. Economists define profit a little differently from the way most people are accustomed, but I suspect you can read this profit article to get a sense for it. Revenue is the flow of money into the firm, say from advertising sales. I imagine they are counting several revenue sources. The earnings are the difference between the revenue and accounting costs of the firm. If I totally botched this, I expect someone will rectify my response. Coleca 00:56, 16 February 2006 (UTC)

Total rewrite needed!
I just read this article, which perhaps should be merged with Net income. Anyway, the introduction is quite astonishing, as "profit" definitely doesn't have two definitions. Profit is the net gain of a business, when all its costs have been deducted from its income/turnover, i.e. it's the difference between the price charged for a product or a service and the cost of creating it. Capitalism regards profit as something positive (it's the whole point of Capitalism), while Marxism regards it as exploitation, i.e. something bad. However, both sides define it the same (i.e. agree to what it is), but view it differently and consequently may use different words/explanations as to how it is achieved - just as people who are in favour of the death penalty probably will explain what an execution is differently from people who are against it, although both sides will definitely agree that execution means taking someone's life. So, I think this article should start with the basic definition, i.e. that profit is the difference between price and cost. The Marxist view should definitely be included in the article, as the negative impact of profit it is one of the pillars of Socialism, but it should of course be presented as a criticism of profit, not as a different definition. Also, the article would greatly benefit from using straight English, instead of meaningless bullshit like "All enterprises constitute investments by their owners of capital. The return to owners' capital under competitive competition is the accounting profit and compensates the owner for not being able to make alternative use of their capital." Thomas Blomberg 11:58, 13 March 2006 (UTC)

 * Firstly, feel free to improve the article, secondly profit is defined differently by accountants and economists, I think this is the cause of the confusion. Martin 12:05, 13 March 2006 (UTC)

 * You are sort of right that profit is the net of revenue when costs are deducted. However, what these costs are and how they are handled can differ greatly. Most economists tend to refer to two sorts of profit so they can keep track of the economic profit, whose maximization notionally determines firm's decisions, and the accounting profit, which is what the firm reports but does not include the costs of missed opportunities. This allows economists to say such things as "firms in perfect competition earn zero economic profit in equilibrium" even when same firms may report an accounting profit to shareholders. It is not generally true that profit is the difference between price and cost, though. Both terms must be more carefully defined. Hence the different definitions of profit. Marxists (and accountants)  are likely to perceive the benefits and costs of a firm's operation differently than mainstream economists. Thus, it is possible, and likely, they will arrive not just at a different perspective of the phenomenon, but a different definition.Coleca 19:31, 13 March 2006 (UTC)

 * Yes, I know that there are a number of different types of profit (gross, net, economic, etc.) but they all are part of the basic definition, i.e. that profit is the difference between price/income and costs - just as the basic definition of a bicycle is a contraption consisting of two wheels, propelled forward by its rider without engine assistance. However, were you to ask bicycle manufacturers and - heaven forbid - bicycle theorists, you're likely to get 15-20 different definitions, which - when you boil them down - still end up saying basically the same thing to the average layman. The difference between the different kinds of profit is which costs that are included, but otherwise they're saying the same thing. None of these definitions claim that profit is something totally different. My main problem with the current article is that the layman who wonders "What does profit mean? Is that the same thing as all the money a company receives?" will be even more confused after having read the article. Every article in Wikipedia should, at least in the introduction, be written in such a way that someone with no prior knowledge of the subject gets a simple, straight explanation. Further down, the article may get into more details, for those interested in finding out more, but even there the language should be kept as simple as possible, for the benefit of the non-expert. Thomas Blomberg 01:51, 14 March 2006 (UTC)
 * Ok, I see your point. There should be some Platonic ideal of profit, some fundamental concept to which all the various defintions allude.  I agree that the article as it stands is confusing (probably as a result of trying to convey a political message by choosing appropriate definitions.)  I think the most general way of describing profit is net gain. However, there is a wide range of views about what constitutes gain or loss. Ideally, the introduction would explain that different views exist and that these differences are important to interpretation.Coleca 03:43, 14 March 2006 (UTC)

Major Addition: The Fallacy of Normal Profit
I have added several paras to clarify a basic problem in Marshallian (neoclassical economics). The key is that exchange involves two diferent people who incur two different costs of production of the same thing. The buyer is someone who would incur a much higher cost if he had to produce it himself (in many cases, he would fail to produce it, or the cost of would be prohibitively high). The buyer is however the producer of something which he is good at producing. He is able to offer a price higher than the marginal cost incurred by the seller, and yet lower than the marginal cost the buyer would incur if he had to produce it. The profit is possible for this divergence between the cost of production of the buyer and the seller. An allocation model cannot have two different people with two different cost functions for the same good, and hence cannot show profit based on differences in costs.

The extremely crude Marshallian type models are no good in dealing with complex problems. More sophisticated models are needed to deal with problems like different cost functions for the same good. Such models are available in Consistent Economics

Gani 17:14, 28 April 2006 (UTC)

 * Please cite some sources and improve the quality of the language to that of an encyclopedia, or it will probably end up getting removed. Martin 17:18, 28 April 2006 (UTC)

Average profit?
I hard somewhere that average profit is between 12% and 35%. Is this a really the way it is? If so maybe it should be mentioned in the article

 * I don't have the figures, but that's way, way too high. More like 3-5% depending on country and industry. MrVoluntarist 16:23, 9 August 2006 (UTC)
 * That can't be right. If your profit is 3-5% then your money would be better invested in bank savings account where the interest rate is 9-10% and by definition a business should make better money than savings accounts.
 * 3-5% is the average. A business does not need to make more than that.  (And where can you get a 10% savings account right now????)  Businesses are riskier than savings accounts, and it is the prospect of these higher profits that draws more people in.  It's not unreasonable that it would average to the savings account rate.

 * You are confusing 3–5% per annum of capital with 3–5% of turnover. You are also confusing interest on capital with profit. Suppose that I can lend at 10%, but that I put $300,000 into setting up a business, which earns annual revenues of $500,000 on a 25% mark-up, and that my wages are $60,000 per year. Out of the $500,000 my firm takes, $400,000 goes on inventory, $60,000 on my wages, $30,000 on interest costs, leaving profits of $10,000. That is a profit of 2% on turnover, which is completely unrelated to the fact that the firm returns 10% (to the capital-owner) on capital. The firm gives me an income of $100,000 per year, of which $60,000 is my wages as a worker, $30,000 is my interest as investor, and $10,000 is my profit as entrepreneur.203.217.41.130 02:11, 1 March 2007 (UTC)

You need to clarify what you mean by average profit. Do you mean accounting or economic profit? Do you mean average over time, industry, the whole economy...? Finally, what does the percent mean? Is that percent of earnings? Coleca 05:54, 12 August 2006 (UTC)
 * You're right I was being sloppy. I'm an engineer-in-training not an economist so bear with me for a moment. :)
 * Let's say I make a product and it costs me C dollars (or your favorite currency) to produce each one. When I sell this product I sell it for more than C in order to make a profit. This extra sum of money represents a certain percent of C. Let's call this percent P. A 12% profit would mean P=0.12
 * So if S is the final price of the product then S=C+(P*C)
 * What I mean by average is what is the usual value of P --Energman 18:51, 12 August 2006 (UTC)
 * Er, well, most businesses don't look anything like that at all. They don't just buy products and resell them.  They have to invest in capital goods (warehouses, machines, trucks, etc.), which are not sold, nor completely paid off in any given period, but can lose value.  And even if you followed the full cycle until the machines were no longer in their possession, they'd have new machines affecting the balance sheet.  So, they typically look at the rate of change in book value (estimated market price of all assets, including inventory) before distributing dividends to judge profit.  And that number is typically 3-5%, though in good periods, they can of course get more. MrVoluntarist 18:11, 27 September 2006 (UTC)

Reporting Profit
Shouldnt there be something written here about how companies have to report their profits?? discuss??--The penfool 12:24, 29 September 2006 (UTC)

Profit Margin?
I think any article about 'profit' should include basic information concerning 'profit margin' - most people do not know the difference. Profit margin HAS a seperate short Wikipedia article BUT I think some mention of it should be made here. Bone Pony````

Lede Rework
The old text implied that there is a difference between Accounting profit and Economic profit (presumably in a microeconomic sense). This would have been both false and somewhat vacuous as stated so I performed the necessary generalization to make it factitious. Lycurgus (talk) 21:27, 21 January 2008 (UTC)

 * Also, FTR, I don't want to be taken to have tacitly accepted that the rest of the article is any less vacuous. Also the Marxian definition of profit as surplus value is conspicuous by it's absence except as a see also link. I reviewed my 1955 Pyle¹ and there is no other definition of profit than total income minus total expenses (Ch. 4 The Profit and Loss Statement) though total expense includes cost of goods sold (Ch 7. A Merchandising Business and Ch. 28 A manufacturing business) and a breakout of Operating and Net Profit in the Manufacturing case. I also have no idea what "pure" economic profit might be as opposed to any other kind. In my simple mind it is a single undifferentiated thing only varying in the degree of realization (as in operating vs. net) or absolute magnitude (i.e. the rate or degree of exploitation).

 * ¹ Pyle, William W. Fundamental Accounting Principles. 1955 Richard D. Irwin, Inc. LCCCN 55-5652.
 * Lycurgus (talk) 02:29, 22 January 2008 (UTC)

 * Comments above were for what is now Profit (economics). Lycurgus (talk) 19:23, 15 January 2009 (UTC)

Mergefrom Profitability
I've suggested the merger because profitability seems to be a minor variant of the concept of profit (just put on a percentage basis). Unfortunately, it is also a very minor topic in the fringe theory or "Voodoo Finance" topic of so-called technical analysis. Having profitability go to a "trading system" indicator seems grossly misleading. Smallbones (talk) 17:20, 6 May 2008 (UTC)
 * moved re:discussion on that talk page. Smallbones (talk) 16:56, 19 May 2008 (UTC)

Profit!
Profit! redirects here. But adding a ! to any other article or search does not redirect, what's the deal? How to delete this redirect? 89.249.0.170 (talk) 18:08, 25 November 2009 (UTC)
 * That's a meme. 77.127.235.197 (talk) 18:49, 16 October 2012 (UTC)

Relevant page history
Some page history that used to be at the title "profit" can now be found at Talk:Profit/Old history. Graham 87 12:46, 28 December 2010 (UTC)

title: Talk:Profit


text:
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The flag of Shetland is a white or silver Nordic cross on a blue background. The flag uses the colours of the flag of Scotland, but in the form of the Nordic cross in order to symbolise Shetland's historical and cultural ties with Scandinavia. The official recommended colour of the flag of Scotland is Pantone 300, which implies that this would be appropriate for the Shetland flag too, though the Flag Institute lists the colour as a similar Pantone 286. It was created by Roy Grønneberg and Bill Adams in 1969, to commemorate the 500th anniversary of the transfer of the islands from Norway in the Kalmar Union to Scotland and the 500 years before as part of Norway.

The flag is widely used privately by Shetlanders both on land and sea and is now seen as a symbol of the Shetland identity. In 2007 a "Shetland Flag Day" was introduced by the council, who hope the day will be used to "celebrate all things Shetland". After almost forty years of unofficial use, the flag was formally granted by the Lord Lyon King of Arms, the heraldic authority of Scotland, on 1 February 2005, in time for the Island Games in July 2005 in Shetland.

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title: Flag of Shetland


text:
Talk:D'oh-in' in the Wind

Smoke on the Water
Why does someone/some people remove "smoke on the water" when I put it in the list of songs? The song was in the episode, Homer sang it when he was smoking the joint. Not to mention "Hair" and "Wear your love like heaven" are excluded out.
 * That's because it was in another episode, Weekend at Burnsie's. Martarius (talk) 11:33, 16 January 2008 (UTC)

Seems like Mr Burns has a photo of himself at "Showtime at the Apollo" on his office wall? — Preceding unsigned comment added by Drsruli (talk • contribs) 04:07, 14 March 2019 (UTC)

Wrong article name
According to The Simpsons Forever, the correct name of this episode is D'oh-in' In the Wind (with an apostrophe after "-in"). Maybe I'm just being pedantic.

--PhoenixV 18:27, 1 Jun 2005 (UTC)

 * On DVD this episode is captionned and called by Mike Scully "D'oh in the Wind" - without an "-in'". What's right? --Xls 18:00, 21 October 2007 (UTC)
 * "D'oh in the Wind" doesn't even make sense. The title is a reference to the Bob Dylan song "Blowin' in the Wind", which also has an apostrophe after "Blowin". This episode is listed in "Simpsons World: The Ultimate Episode Guide" as "D'oh-in' in the Wind", so the page should be moved. – PeeJay 18:49, 19 February 2014 (UTC)

Song
What is the name of the very 60-ish and psychedelic sounding song in this episode please? Not 'White rabbit' though, the other song.. Dirk Diggler Jnr
 * "Time of the Season" by The Zombies. I suppose you don't refer to "Uptown Girl";-) Mrbluesky 23:21, 27 March 2006 (UTC)

 * The one that is playing after "Uptown Girl", not Time of the Season, White Rabbit or Incense and Peppermint, the OTHER one... :) 22:21, 20 January 2007 (UTC)

The song played in the car after Uptown Girl was Hair possibly by Phil Joel. Stangley it is not listed on the wikipedia entry.

You're probaly thinking of "Wear your love like Heaven" by Donovan, Dirk. Is it when he's shaving?

Star Trek Reference?
Isn't the line "I'm a doctor, not a gardener" a star trek reference?
 * I think it could be a reference to anything. Martarius (talk) 11:24, 17 August 2008 (UTC)

deffinatly a startrek refrence. this line was made famous by the originals eries Dr Bones Mcoy who used the famous line "damn it jim, im a doctor not a " — Preceding unsigned comment added by 152.91.9.153 (talk) 04:34, 6 July 2012 (UTC)

Seth and Munchie based on Ben and Jerry?
Can anybody confirm that this similarity was intended by the writers? LarsPM (talk) 14:19, 25 January 2009 (UTC)

Walking Hammers=Heroin?
Aren't the hammers just a reference to Pink Floyd? You really think the Simpsons writers are into slang for heroin? 66.189.54.220 (talk) 13:45, 2 February 2010 (UTC)

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title: Talk:D'oh-in' in the Wind