Legal & Data Privacy Policies


Access to this site and use of information contained on it are governed by the terms and conditions set out below. These terms and conditions are important and are for the protection of both you and the Institute. By proceeding further, you will be deemed to have accepted them. Please note that references to “we” means Irish Tax Institute. The Irish Tax Institute can accept no responsibility for the accuracy of contributed articles or statements appearing on this website, and any views or opinions expressed are not necessarily subscribed to by the Institute.

No responsibility for loss or distress occasioned to any person acting or refraining from acting as a result of the material on the website can be accepted by the designer, authors, contributors or publisher. Professional advice should always be sought for your particular circumstances before acting on any issue, particularly tax issues, covered by this website. The information contained on this site is for general guidance only.

Following publication of an article or other feature, it may happen that additional information or a correction will later be published, so the reader is advised to refer frequently to the website.

The documents and graphics contained within this site could contain errors of a typographic or technical nature and are subject to change without notice from time to time.

This site is established in Ireland in accordance with the laws of Ireland and will be governed by the laws of that country. When you use the site, you accept that your use of the site and any information on the site will also be governed by the laws of Ireland, and, if any claim or dispute arises from your use of the site or any of the information on it, you agree that the Irish courts will have exclusive jurisdiction over all such claims or disputes. We have provided the contents of this site for your information only. The distribution of information on the site may be restricted by local law or regulation in certain jurisdictions. This information is not intended for distribution to, or use by, any person or entity in any such jurisdiction, and persons accessing these pages should inform themselves about and observe any such restrictions. If you are in any doubt as to whether this site can be lawfully used by you, please do not proceed further.


Some of the links on this site will let you leave the site and connect to other sites. These other sites are in no way controlled by the Irish Tax Institute, and we are not responsible for their content, or indeed for any further links that they may support.

The links are provided for your convenience only. The existence of the links does not constitute an endorsement by the Irish Tax Institute of the contents of any linked site.

No third party is permitted to link any other website to this site without obtaining our prior written consent.

Copyright notices

Copyright in the site and the information set out on it belongs to us, and they may not be copied, transmitted or reproduced without our prior consent.

(i) Main copyright notices

Save where otherwise specified, the contents of all of the pages contained in this site are © The Irish Tax Institute 2012.

Reproduction of part or all of the contents of the pages in any form is prohibited other than in accordance with the following permissions. You may make an electronically stored, transient copy of these pages of this site for the exclusive purpose of personal on-line viewing.

(ii) Licence to copy to paper hard disk or diskette for personal use

You may print or download to disk the contents of the pages of this site (other than graphic colours and imagery) for the purpose of private study. However, you may only make one copy thereof.

(iii) General exclusions from licence

This licence to copy does not permit incorporation of the material or any part of it in any other work or publication, whether in hard copy or electronic or any other form. In particular (but without limitation) no part of this site may be distributed or copied for any commercial purpose. No part of this site may be reproduced on or transmitted to or stored in any other website or other form of electronic retrieval system.