Schedule 4 Exemption of specified non-commercial State sponsored bodies from certain tax provisions
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1. Agency for Personal Service Overseas.
2. Beaumont Hospital Board.
3. Blood Transfusion Service Board.
4. Board for Employment of the Blind.
5. An Bord Altranais.
6. An Bord Bia - The Irish Food Board.
[7. The National Tourism Development Authority.]1
8. An Bord Glas.
9. An Bord Iascaigh Mhara.
10. Bord na Gaeilge.
11. Bord na Leabhar Gaeilge.
12. Bord na Radharcmhastóirí.
13. An Bord Pleanála.
14. Bord Scoláireachtaí Comalairte.
15. An Bord Tráchtála - The Irish Trade Board.
16. An Bord Uchtála.
17. Building Regulations Advisory Body.
18. The Central Fisheries Board.
[18A. The Courts Service.]2
19. CERT Limited.
20. The Chester Beatty Library.
21. An Chomhairle Ealaíon.
22. An Chomhairle Leabharlanna.
[22A. An Chomhairle Oidhreachta - The Heritage Council]3
23. Coiste An Asgard.
24. Combat Poverty Agency.
25. Comhairle na Nimheanna.
[26. The Health Service Executive.]4
[26A. Commission for Communications Regulation.]5
27. Cork Hospitals Board.
[27A. A County Enterprise Board.]6
28. Criminal Injuries Compensation Tribunal.
29. Dental Council.
30. Drug Treatment Centre Board.
31. Dublin Dental Hospital Board.
32. Dublin Institute for Advanced Studies.
33. Eastern Regional Fisheries Board.
34. Economic and Social Research Institute.
35. Employment Equality Agency.
36. Environmental Protection Agency - An Ghníomhaireacht um Chaomhnú Comhshaoil.
37. Eolas - The Irish Science and Technology Agency.
38. Federated Dublin Voluntary Hospitals.
39. Fire Services Council.
40. An Foras Áiseanna Saothair.
41. Forbairt.
42. Forfás.
43. The Foyle Fisheries Commission.
44. Garda Síochána Appeal Board.
45. Garda Síochána Complaints Board.
...7
47. Health Research Board - An Bord Taighde Sláinte.
48. Higher Education Authority.
...7
50. Hospitals Trust Board.
51. The Independent Radio and Television Commission - An Coimisiún um Raidio agus Teilifís Neamhspleách.
52. The Industrial Development Agency (Ireland).
53. The Industrial Development Authority.
[53A. The Institute of Public Health in Ireland Limited.]8
54. Institiúid Teangeolaíochta Éireann.
55. Institute of Public Administration.
[55A. The Irish Auditing and Accounting Supervisory Authority.]9
56. The Irish Film Board.
57. The Irish Medicines Board.
[57A. The Irish Sports Council.]10
58. The Labour Relations Commission.
59. Law Reform Commission.
60. The Legal Aid Board.
61. Leopardstown Park Hospital Board.
62. Local Government Computer Services Board - An Bord Seirbhísí Ríomhaire Rialtais Aitiúil.
63. Local Government Staff Negotiations Board - An Bord Comhchaibidlí Foirne Rialtais Aitiúil.
64. The Marine Institute.
65. Medical Bureau of Road Safety - An Lia-Bhiúró um Shábháiltacht ar Bhóithre.
66. The Medical Council.
67. The National Authority for Occupational Safety and Health - An tÚdarás Náisiúnta um Shábháilteachta agus Sláinte Ceirde.
68. National Cancer Registry.
69. The National Concert Hall Company Limited - An Ceoláras Náisiúnta.
[69A. National Consultative Committee on Racism and Interculturalism.]11
70. National Council for Educational Awards.
71. National Council for the Elderly.
72. The National Economic and Social Council.
73. The National Economic and Social Forum.
74. National Health Council.
[74A. The National Milk Agency.]12
[74AB. National Qualification Authority of Ireland.]13
…14
76. National Rehabilitation Board.
77. The National Roads Authority - An tÚdarás um Bóithre Náisiúnta.
78. National Safety Council - Comhairle Sábháiltacht Náisiúnta.
79. National Social Services Board.
80. The Northern Regional Fisheries Board.
81. The North Western Regional Fisheries Board.
[81A. Occupational Safety and Health Institute of Ireland.]15
82. Office of the Data Protection Commissioner.
83. The Pensions Board.
[83A. The Personal Injuries Assessment Board.]16
84. Postgraduate Medical and Dental Board.
[84A. The Private Residential Tenancies Board.]17
85. The Radiological Protection Institute of Ireland.
86. The Refugee Agency.
87. Rent Tribunal.
88. Royal Hospital Kilmainham Company.
89. Saint James's Hospital Board.
90. Saint Luke's and St Anne's Hospital Board.
91. Salmon Research Agency of Ireland Incorporated.
92. Shannon Free Airport Development Company Limited.
93. The Shannon Regional Fisheries Board.
94. The Southern Regional Fisheries Board.
95. The South Western Regional Fisheries Board.
96. Tallaght Hospital Board.
97. Teagasc.
98. Temple Bar Renewal Limited.
[98A. Tourism Ireland Limited.]18
99. Údarás na Gaeltachta.
Amendments
1 Substituted by Finance Act 2006 section 69(1)(c) as on and from 28 May 2003.
2 Inserted by Finance Act 2006 section 69(1)(a) from 1 January 2006.
3 Inserted by Taxes Consolidation Act 1997 (Amendment of Schedule 4) Order 2001 (SI 43/2001) from 10 July 1995.
4 Substituted by Finance Act 2006 section 69(1)(d) as on and from 1 January 2005.
5 Inserted by Finance Act 2008 section 52 on and from 1 December 2002.
6 Inserted by Taxes Consolidation Act 1997 (Amendment of Schedule 4) Order 2001 (SI 43/2001) from 27 November 1995.
7 Deleted by Finance Act 2006 section 69(1)(e) from 1 January 2006.
8 Inserted by Finance (No. 2) Act 2008 section 40(1)(a) on and from 1 October 2002.
9 Inserted by Finance Act 2006 section 69(1)(b) from 1 January 2006.
10 Inserted by Finance Act 2003 section 64(a) from 1 January 2003.
11 Inserted by Finance Act 2003 section 64(b) from 1 January 2003.
12 Inserted by Taxes Consolidation Act 1997 (Amendment of Schedule 4) Order 2001 (SI 43/2001) from 30 December 1994.
13 Inserted by Finance Act 2003 section 64(c) from 1 January 2003.
14 Deleted by Taxes Consolidation Act 1997 (Amendment of Schedule 4) Order 2001 (SI 43/2001) from 10 July 1995.
15 Inserted by Finance Act 2003 section 64(d) from 1 January 2003.
16 Inserted by Finance Act 2004 section 40 from 1 January 2004.
17 Inserted by Finance (No. 2) Act 2008 section 40(1)(b) on and from 1 September 2004.
18 Inserted by Finance Act 2003 section 64(e) from 1 January 2003.
What exposure to tax do listed non-commercial State sponsored bodies have?
A listed non-commercial State sponsored body, although exempt from income tax or corporation tax under Schedule D Case III, IV, or V, is chargeable to tax on its trading income (Schedule D Case I). Furthermore, a body is not exempt from deposit inter...
