Taxes Consolidation Act 1997 section 19

Schedule E

Section 19 sets out Schedule E, which is the schedule under which income tax is charged on income from offices, employments, and certain pensions and annuities in the State.

• Schedule E charges income tax on every public office or employment of profit and on every annuity, pension or stipend paid from State public revenue (except annuities already charged under Schedule C), calculated on every euro of the annual amount.
• Schedule E also captures any office, employment or pension that would otherwise fall within Schedule D, ensuring employment-type income is taxed under the correct schedule.
• The schedule's charging provisions do not limit other Income Tax Acts provisions that direct tax to be charged under Schedule E, such as benefit-in-kind rules and profit sharing scheme provisions.
• Tax under Schedule E is payable in respect of all public offices and employments of profit in the State, including offices of the Oireachtas, the courts, the Defence Forces, ecclesiastical bodies, companies, societies, public institutions, corporations, and local authorities.