Save up to €400 on select courses + FREE 12-month Masterclass Series worth €1,500! Ends in
Save up to €400 on select courses + FREE 12-month Masterclass Series worth €1,500! Ends in
Professional Academy Diploma in Irish Taxation
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Secure your place by paying in full or availing of our payment plan. For Part-time, on demand and on campus courses, pay in three equal interest-free instalments. For full-time Bootcamps enrol with a 50% deposit and the rest at the course start date. T&C's apply.
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Irish Taxation Course Modules
Over 12 weeks, gain the essential skills to navigate today’s Irish tax landscape with confidence. This diploma provides deep-dive insights into all core tax heads:
Income Tax: Calculating individual earnings and credits.
VAT: Managing tax on goods and services.
Corporation Tax (CT): Optimising business profit compliance.
CGT & CAT: Handling asset sales, gifts, and inheritances.
Learn to apply specific rules, exemptions, and thresholds through hands-on practice. Master the art of preparing tax computations and identifying strategic planning opportunities within the ever-evolving Irish legislative framework.
Or browse our wide range of expert-led online courses and grow your career potential today.
1. Introduction to Irish Taxation
Navigate the complexities of the Irish Tax System as you learn to classify different types of income across various schedules. You will gain the expertise to determine tax residency status and develop hands-on proficiency in preparing comprehensive income tax computations.
- The Irish Tax System
- Schedules / Cases
- Residency rules
- Tax Credits
- Badges of Trade
- Schedule D Case I/II
2. Self-Employed Income and Deductions
Gain technical proficiency in navigating the lifecycle of a business for tax purposes. You will learn to apply complex commencement and cessation rules, calculate various income tax losses, and maximise tax efficiency through the precise calculation of capital allowances.
- Tax-Adjusted Profits
- Non-Allowable Expenses
- Revenue vs. Capital Expenditure
- Provisions
- Commencement & Cessation
- Case I Losses
- Pre-Trading
- Capital Allowances
3. Employment Income and Benefits
Understand the classification of employees and self-employed individuals while dealing with the associated expense and benefit in kind calculations.
- Schedule E
- Employee vs. Self-Employed
- Employee Expenses
- Benefit in Kind (BIK)
4. Employment Termination and Passive Income
Compute termination payments upon cessation of employment. Understand and apply the tax treatment of pension contributions. Understand the tax implications of receiving rental income, and apply tax provisions concerning the receipt of dividend / investment income
- Termination Payments
- Exemptions
- Standard Capital
- Superannuation Benefit
- Pension Contributions
- Case V
- Deposit Interest (DIRT)
- Schedule F
- Tax Administration
5. Income Tax Computation, Research and Planning
Prepare income tax computations for single, married, and separated individuals, while also incorporating PRSI and USC liabilities. Learn how to prepare and submit a tax return and manage payment obligations. Get familiar with the process of Tax Research, a key skill any tax-related career.
- Tax Administration
- Income Tax Comp
- Married Couples
- Year of Marriage Review
- Pensions Tax Planning
- USC / PRSI
- Tax Research
6. Value Added Tax (VAT)
Understand the operation of the VAT system, covering its rates, VAT return process, the distinction between net and gross, zero-rated versus exempt supplies, and registration thresholds. Learners will also learn the place of supply rules for both goods and services and reclaim VAT on purchases, as well as exploring the VAT implications of cross-border trade along with an overview of VAT filing and payment obligations
- Introduction to VAT
- Rates of VAT
- VAT Return
- Net vs. Gross
- Zero vs. Exempt
- Registration Thresholds
- Supply of Goods
- Supply of Services
- Self-Supply
- Composite & Multiple Supply
- Deductions / Inputs
7. Capital Gains Tax (CGT): Computation
Gain an understanding of Capital Gains Tax (CGT), the meaning of both Irish specified assets and exempt assets while preparing various CGT calculations. Learners will also understand and apply the concepts around enhancement expenditure, indexation and be introduced to the payment, filing and CG50 withholding requirements.
- Capital Gains Tax Defined
- Charge to CGT
- Irish Specified Assets
- Exempt Asset
- Pro-Forma Computation
- Enhancement Expenditures
- Annual Exemption
- Capital Losses
- CGT Administration
- Withholding Tax CG50
8. Capital Gains Tax (CGT): Reliefs and Planning
Get familiar with the concepts of CGT, calculations for chattels and partial disposals, Principal Private Residence (PPR) relief, and Entrepreneur Relief. Learners will also be introduced to key CGT exemptions and reliefs.
- Chattels
- Proceeds <€2,540
- Part Disposal
- PPR Relief
- Entrepreneur Relief
- Retirement Relief
- CGT - CAT Offset
- CGT Review
9. Corporation Tax: Computation
Understand the charge to corporation tax, the relevant criteria in determining a company’s residence position, how to prepare a corporation tax computation, apply exemptions and reliefs available to companies, and the tax implications of expanding abroad.
- Charge to Corporation tax
- Company Residence
- Allowable Expenses
- Charges on Income
- Startup Exemption
- Franked Investment income - Dividends to Companies
- Dividend Withholding Tax
- Capital Allowances
- Cars – Capital Allowances
- Industrial Buildings
- Energy-Efficient Capital Allowances
- Expanding Abroad: Branch vs. Subsidiary
10. Corporation Tax: Losses and Planning
Understand the criteria for determining the treatment and calculation of company and group losses. Gain insight into close company legislation and related anti-avoidance measures in closely held companies. Identify the tax differences between operating as a company or a sole trader to apply effective tax planning strategies across various business structures.
- Company Losses
- Group Loss Relief
- Loss Buying
- Close Companies Anti-Avoidance
- Comparison Company vs. Sole Trader
11. Capital Acquisitions Tax (CAT) and Exemptions
Introduction to concepts surrounding Capital Acquisitions Tax (CAT) payable of gifts and inheritances while learning relevant terminology, the concept group thresholds, and the annual small gift exemption.
- Capital Acquisitions Tax Defined
- Terminology
- Charge to Tax
- Non Domiciled Individuals
- Order of Intestacy
- Contesting Benefits
- Group Thresholds
- Surviving spouse relief
- Small Gift Exemption
- Spousal Exemption
- Entitled in Possession
- Inheritances Taken by a Parent
- Calculating the Tax
- Gift Splitting
- Free Use of Property
- Support of Disponers Child
12. Capital Acquisitions Tax Planning
Outline and apply the main exemptions and reliefs available under Capital Acquisitions Tax (CAT), including agricultural, dwelling house, and business reliefs.
Review key course elements and prepare for the final assignment.
- Life Interests / Limited Interests
- Dwelling House Exemption
- Surviving Spouse Relief
- Gift to Oneself
- Agricultural Relief
- Business Relief
- Favourite Neice/Nephew
- Course Review and Final Assignment Preparation
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Students taking part in this course will now have access to the EBSCO Online Library, free of charge, for the full duration of the course. Here you can browse thousands of relevant journals, articles and other reliable academic and commercial texts like the Harvard Business Review, Bloomberg Businessweek and Forbes Magazine, to supplement your learning and assignments.
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Talk to our expertsFrequently Asked Questions
Is this course right for me?
This course is specifically designed for a wide range of professionals who need to navigate the Irish tax landscape with confidence. Whether you are aiming to transition into a tax-focused role or simply need to manage your business’s tax affairs more effectively, this programme provides the technical depth required.
This course is suitable for:
Finance & Accounting Professionals: Accountants, bookkeepers, and payroll specialists looking to deepen their technical knowledge of Irish tax heads and the latest legislative changes.
Business Owners & Entrepreneurs: Small to medium enterprise (SME) owners who want to understand their compliance obligations and identify legitimate tax-planning opportunities.
Career Changers & Graduates: Individuals seeking an industry-recognised credential to break into the financial services or legal sectors.
Legal & Property Professionals: Solicitors or estate agents who require a practical understanding of Capital Gains Tax (CGT) and Capital Acquisitions Tax (CAT) for client advisory.
This course does not cover bookkeeping or payroll concepts.
How will this course help with my career?
Gaining a Professional Academy Diploma in Irish Taxation acts as a powerful catalyst for professional growth, providing you with a high-demand skill set that is essential across both practice and industry. Taxation is a critical element of business strategy; mastering it allows you to transition from a purely operational role to a strategic advisor.
By completing this course, you will be able to:
Elevate Your Technical Authority: Move beyond basic compliance to gain a deep, technical understanding of all major tax heads. This expertise allows you to handle complex tax computations that are often outsourced, making you an indispensable asset to your firm.
Enhance Your Advisory Potential: You will develop the confidence to identify tax-saving opportunities and strategic planning options, providing higher value to clients or your internal management team.
Future-Proof Your Skills: With the Irish tax landscape constantly shifting due to annual Budgets and Finance Acts, this qualification proves that you are up-to-date with the 2026 regulations, including the latest in VAT, BIK, and Corporation Tax.
Unlock New Career Pathways: This certification is a significant differentiator on your CV.
What is the online learning experience like?
Our online experience is designed to be just as interactive, supportive, and inspiring as the UCD Professional Academy campus experience.
Online courses can be accessed from any computer or laptop with an internet connection.
Live lectures are delivered using Zoom. During these lectures, your teachers will use technology interactively to ensure an engaging learning experience. When appropriate, students will be encouraged to activate their microphones so that they can ask questions and communicate with other students.
What is the student experience like?
Student care is a high priority at UCD Professional Academy, which is why our Student Services team is on hand to support you throughout your time with us. They will respond to any queries you have, help you with any technical issues, and facilitate your learning experience at every point. All students are given access to our Student Portal, where you can see your timetable, access all your study materials, and manage your account.
How is this course assessed?
This course has two assessment components; one MCQ (worth 20% of your assessment) and a final assignment of 3,000 words (worth 80% of your assessment). Both assessments are due two weeks after the end of the course, and learners are allowed two attempts at the multiple-choice quizzes.
What are the benefits of a Professional Academy Diploma?
UCD Professional Academy Diplomas and Certificates are designed to give your career an advantage. Developed in conjunction with industry thought leaders our courses teach practical, applied skills to support you to achieve your career and business goals. Professional Academy Diplomas are suitable for career minded learners wishing to advance their professional skills and prospects rather than their academic credentials.
The Professional Academy is an independent wholly owned part of UCD designed to address the need for skills development in the workforce. Courses tend to be short, designed and delivered by industry practitioners, and are not part of nor do they lead to a traditional University award such as a degree or a masters. They are widely accepted by employers and many students are sponsored to study by their organisation.
For full details of UCD Professional Academy’s Certifications & Governance please visit https://www.ucd.ie/professionalacademy/governance/
How do I get my Professional Academy Diploma?
Your UCD Professional Academy Diploma will be issued electronically on a secure platform, with a link that you can share with employers and others wishing to verify your credentials. You can also add this certificate to your LinkedIn profile.
What payment options are available?
You can secure your spot on most of our Live Online, On-Campus, or On-Demand courses with a low 30% deposit. The remaining balance can be paid in two equal instalments (30 and 60 days later).
For full-time Bootcamp courses, you can secure your spot with a 50% deposit, with the remaining balance due prior to the start of your course.
Please note that standard terms and conditions apply, which you can review here: https://www.ucd.ie/professionalacademy/terms-and-conditions/