Revenue Schemes


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.

  • The Start Your Own Business Reliefprovides for relief from Income Tax for long term unemployed individuals who start a new business.
  • The Seed Capital Schemeaimed primarily at those in PAYE-type employment wishing to set up and take employment in their own (qualifying) business and in doing so, avail of this tax relief incentive scheme.
  • The Employment and Investment Incentiveis a tax relief incentive scheme that provides tax relief for investment in certain corporate trades.