Start date: 18 February 2025
Duration: 12 weeks - 18th Feb to 6th May. One lecture each Tuesday 6:30pm - 9:30pm
Location: Online
Certificate: Professional Diploma from UCD
Cost: €890
Course code: N/A
Programme overview
Delivered through the UCD Professional Academy, over 12 weeks, you will immerse yourself in a blend of theoretical understanding and hands-on practice as you develop the essential skills and knowledge for navigating today's tax landscape. You will dive deep into all core taxes in Ireland, gaining comprehensive insights into income tax on individual earnings, value added tax (VAT) on goods and services, corporation tax (CT) on business profits, capital gains tax (CGT) on asset sales, and capital acquisitions tax (CAT) on gifts and inheritances. Every tax head comes with a slew of rules, exemptions, credits, and thresholds, and you will discover when and where these apply and how to calculate them.
Develop your skills and confidence preparing tax computations, identifying strategic planning opportunities, and navigating the ever-evolving tax legislation landscape.
Learning Outcomes
On completion of the training programme, participants will:
Demonstrate how the Irish Tax System operates including the main sources of tax legislation.
Develop technical capabilities to prepare tax computations and returns across a range of tax heads for both individuals and companies.
Identify and evaluate tax planning opportunities to minimise tax liabilities for both individuals and companies.
Apply appropriate reliefs, exemptions, allowances, credits, and associated conditions for both personal and business taxation.
Who Is This Course For?
An introductory programme designed to support trainees in understanding the Irish Tax system
Modules
 Self-Employed Income Tax – Part 1
- Schedules & cases
- Residency rules
- Tax credits
- Badges of trade
- Tax-adjusted profits
Self-Employed Income Tax – Part 2
- Basis of assessment
- Charges on income
- Case I losses
- Pre-trading
- Capital Allowance
Employee Income Tax – Part 1
- Employee Vs Self Employed
- Employee Expenses
- Benefit in Kind (BIK)
Employee Income Tax – Part 2
- Termination Payments
- Case V: Interest, Expenses, Losses, Schemes
- Schedule F
Employee & Self-Employed Income Tax
- Income Tax Computations
- Pensions
- USC
- PRSI
Value Added Tax
- VAT Concepts, Rates & Returns
- Net Vs Gross
- Zero Vs Exempt
- Registration Thresholds
- Place of Supply Rules
- Deductions and Inputs
Corporation Tax
- Introduction to Corporation Tax
- Charge to Corporation Tax
- Company Residence
- Company Losses
- Dividend Close Companies
- Group Relief
Capital Gains Tax -Part 1
- Charge to GCT
- Pro-forma Computation
- Disposal Cost
- Indexation
- Enhancement Expenditure
- Annual Exemption
Capital Gains Tax -Part 2
- Witholding Tax
- Part Disposal
- PPR Relief
- Proceeds under €2,540
- Retirement Relief
Capital Acquisitions Tax – Part 1
- Capital Acquisitions Tax
- Terminology
- Group Thresholds
- Small Gift Exemptions
- Spousal Exemption
- Calculating the Tax
- Gift Splitting
Capital Acquisitions Tax – Part 2
- Inheritance taken by a parent
- Surviving Spouse Relief
- Gift to Oneself
- Free use of Property
- Favourite Niece or Nephew
- CAT / CGT Offset
- Agricultural Relief and Business Relief
Revision & Practice
- Revision of Key Concepts
- Group Discussion
- Practical Application of Concepts
More info contact: aidan.callan@dundalkskillnet.ie
Applications Closing TBC
