Rent from let farmland (s 664). A claimant must be aged 55 or over, or unable through physical or mental incapacity to carry on farming. Exemption is given for the lower of:
the farm rental income surplus, or
€40,000 where the lease is for more than 14 years, €30,000 where the lease is for 10 to 14 years, €22,500 where the lease is for seven to 10 years, or €18,000 in any other case.
Rent-a-room relief (s 216A). Income from lodgers is exempt provided your gross income from such letting does not exceed €14,000 in the tax year. From 01.01.2019 the minimum rental period must be 28 days.
Home childcare earnings of up to €15,000 in the tax year (s 216C).
Special assignee relief programme – SARP (s 825C). 30% of income above €75,000 in the case of employees assigned from a tax treaty country to work in their employer’s Irish operation. For 2020, the relievable income limit per employee is €1m. This limit also applies for 2019 as regards assignees arriving in Ireland in 2019.
Start Your Own Business relief (s 472AA). Where a person previously long-term unemployed sets up a business, the first €40,000 of profits in a tax year are exempt. Expires 31.12.2018.