The Office of the Revenue Commissioners provides a number of supports and initiatives to assist start-up business and small and medium enterprises. Initiatives include tax incentives - tax reliefs, deductions and exemptions as well as supports and other initiatives.

Tax reliefs, deductions and exemptions that aims to contribute towards the job creation include;

• The Start Your Own Business Relief
• The Seed Capital Scheme
• The Employment and Investment Incentive
• Relief from Corporation Tax for start-up companies
• The Research and Development Tax Credit

Revenue also have a range of other supports for small and medium businesses;

• Exemption from the requirement to register for VAT (provided turnover does not exceed certain thresholds)
• Use of the cash basis of accounting for VAT
• Deferral of the Corporation Tax preliminary due date