Taxes Consolidation Act 1997 Schedule 24A Part 3

Arrangements, Pursuant to Section 826(1B) in Relation to Exchange of Information Relating to Tax and in Relation to Other Matters Relating to Tax

Schedule 24A Part 3 lists the jurisdictions with which Ireland has entered into tax information exchange agreements (TIEAs) pursuant to section 826(1B) of the TCA 1997.

• Part 3 of Schedule 24A catalogues the bilateral tax information exchange agreements that Ireland has concluded with 25 jurisdictions, each given effect by statutory instrument.
• The listed territories are predominantly small or offshore financial centres, including Caribbean, Channel Islands, and Pacific jurisdictions, with which full double taxation conventions were not in place.
• In addition to TIEAs, Guernsey, the Isle of Man, and Jersey have subsequently entered into comprehensive double taxation relief agreements with Ireland, supplementing their original information exchange arrangements.
• The schedule has been progressively expanded from an initial group of territories in 2008–2010 through successive Finance Act amendments up to and including Finance Act 2024.