Interactive view of CSV resource • 537 total records
| # | year | specified_relief | number_of_cases_ | less_than_ten_cases | amount_of_relief_used__m |
|---|---|---|---|---|---|
| 1 | 2018 | Sect 140, 141, 142 and 143 - dividends and distributions out of exempt income from stallion fees, stud greyhounds, woodlands, patents, certain mines and other mining operations | — | Yes | 0.02 |
| 2 | 2018 | Sect 195 - Exempt income, profits or gains of artists, writers or composers | — | Yes | 0.15 |
| 3 | 2018 | Sect 231 - Exempt stallion fees | N/A | — | — |
| 4 | 2018 | Sect 232 - Exempt woodland income | N/A | — | — |
| 5 | 2018 | Sect 233 - Exempt stud greyhound fees | N/A | — | — |
| 6 | 2018 | Sect 234 - Exempt patent royalty income | N/A | — | — |
| 7 | 2018 | Sect 248 and 250 - relief for interest paid on loans to acquire an interest in a company | N/A | — | — |
| 8 | 2018 | Sect 253 - relief for interest paid on loans to acquire an interest in a partnership | N/A | — | — |
| 9 | 2018 | Sect 272 - writing down allowances in respect of capital expenditure on hotels and holiday camps/cottages | 12 | — | 6.07 |
| 10 | 2018 | Sect 272 - writing down allowances in respect of capital expenditure on nursing homes, residential units attached to nursing homes and convalescent homes | 10 | — | 1.47 |
| 11 | 2018 | Sect 272 - writing down allowances in respect of capital expenditure on hospitals, sports injury clinics and mental health centres | 11 | — | 1.44 |
| 12 | 2018 | Sect 273 - accelerated writing down allowances in respect of certain industrial buildings or structures | N/A | — | — |
| 13 | 2018 | Sect 274 – balancing allowances in respect of capital expenditure on hotels and holiday camps/cottages | — | Yes | 0.52 |
| 14 | 2018 | Sect 274 – balancing allowances in respect of capital expenditure on nursing homes, residential units attached to nursing homes and convalescent homes | — | Yes | 0.11 |
| 15 | 2018 | Sect 274 – balancing allowances in respect of capital expenditure on hospitals, sports injury clinics and mental health centres | — | Yes | — |
| 16 | 2018 | Sect 304(4) - Carry forward of capital allowances (relating to specified reliefs) in trading situations | N/A | — | — |
| 17 | 2018 | Sect 305(1) - Set off and carry forward of capital allowances (relating to specified reliefs) in rental situations | — | Yes | 1 |
| 18 | 2018 | Sect 284 (subject to section 485C(1B) - wear & tear allowances on plant and machinery claimed by a passive trader when leasing the plant and machinery to a manufacturing trade. | N/A | — | — |
| 19 | 2018 | 288 (subject to section 485C(1B) - balancing allowances on plant and machinery claimed by a passive trader when leasing the plant and machinery to a manufacturing trade | N/A | — | — |
| 20 | 2018 | Sect 323 and 324 - Custom House Docks Area: capital allowances for commercial premises and double rent allowance in respect of rent paid for certain business premises | — | Yes | 0.2 |
| 21 | 2018 | Sect 331, 332 and 333 - Temple Bar Area: capital allowances for industrial buildings, commercial premises and double rent allowance in respect of rent paid for certain business premises | N/A | — | — |
| 22 | 2018 | Sect 341 - Urban Renewal Scheme: capital allowances for industrial buildings | — | Yes | 1.31 |
| 23 | 2018 | Sect 342 - Urban Renewal Scheme: capital allowances for commercial buildings | — | Yes | 0.46 |
| 24 | 2018 | Sect 343 - Enterprise Area: capital allowances for certain buildings | — | Yes | 0.41 |
| 25 | 2018 | Sect 344 - Multi Story Car Park capital allowances | — | Yes | 0.18 |