Taxation 1 (Post Grad)


This module will introduce students to the principles of Irish taxation practice and policy. It will provide students with the knowledge and skills to be able to understand and apply the Irish taxation legislation and procedures to individuals liable to income tax in the State. It will also explain the scope of Local Property Tax.

Learning Outcomes

  1. Demonstrate the ability to evaluate and contrast the fundamental concepts, principles and techniques of the Irish taxation system.

  2. Demonstrate the ability to assess the income tax liabilities of individuals.

  3. Evaluate and conclude on the appropriateness of alternative investment opportunities or assessment alternatives available to individuals to minimise their income tax liabilities.

  4. Apply the rules of the PAYE/PRSI system in dealing with employees.

  5. Develop the ability to research current taxation practices and issues and evaluate their findings.

  6. Identify and explain how prescribed tax cases can be used to support the interpretation of Income Tax legislation.

  7. Demonstrate the ability to use the Revenue Offline system as a means of achieving tax compliance.

  8. Explain the principles underpinning double taxation, with particular reference to the Irish/UK tax treaty.

% Coursework 20%
% Final Exam 80%