Taxes Consolidation Act 1997 section 1096

Assessment of Electricity Supply Board

Section 1096 clarifies that the Electricity Supply Board (ESB) is not part of the State or Government for income tax purposes, and therefore cannot claim any tax exemption on that basis.

• The ESB is not, and never was, the State or a branch or department of the Government.
• This status applies specifically for the purposes of liability to income tax assessment and payment.
• The ESB cannot claim exemption from income tax on the grounds that it is a Government body.
• The provision is declaratory, confirming the position both currently and historically.