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v20Ireland
Not yet verified by an accountantContact accountant
1---
2name: ie-income-tax-form11
3description: >
4 Use this skill whenever asked about Irish income tax for self-employed individuals filing Form 11. Trigger on phrases like "Form 11", "self-assessment Ireland", "Case I profits", "Case II profits", "USC", "PRSI Class S", "preliminary tax Ireland", "earned income credit", "trading profits", "self-employed tax Ireland", "ROS filing", or any question about computing or filing income tax for a self-employed person in Ireland. This skill covers income tax rates (20%/40%), USC bands, PRSI Class S, personal tax credits, allowable deductions, capital allowances, preliminary tax, and Form 11 structure. ALWAYS read this skill before touching any Irish income tax work.
5version: 2.0
6jurisdiction: IE
7tax_year: 2025
8category: international
9depends_on:
10 - income-tax-workflow-base
11---
12 
13# Ireland Income Tax (Form 11) -- Self-Employed Skill v2.0
14 
15---
16 
17## Section 1 -- Quick Reference
18 
19| Field | Value |
20|---|---|
21| Country | Ireland |
22| Tax | Income Tax (20%/40%) + USC + PRSI Class S |
23| Currency | EUR only |
24| Tax year | Calendar year (1 January -- 31 December) |
25| Primary legislation | Taxes Consolidation Act 1997 (TCA 1997) |
26| Supporting legislation | Finance Act 2024 (Budget 2025); Social Welfare Consolidation Act 2005 (PRSI); Part 18D TCA 1997 (USC) |
27| Tax authority | Revenue Commissioners (revenue.ie) |
28| Filing portal | Revenue Online Service (ROS) |
29| Filing deadline | 31 October (paper) / mid-November (ROS e-filing) of following year |
30| Contributor | Open Accountants Community |
31| Validated by | Pending -- requires sign-off by a Chartered Accountant or CTA |
32| Validation date | Pending |
33| Skill version | 2.0 |
34 
35### Income Tax Rates and Standard Rate Band (2025)
36 
37| Filing Status | Standard Rate Band (20%) | Balance at 40% |
38|---|---|---|
39| Single | EUR 44,000 | Above EUR 44,000 |
40| Married (one earner) | EUR 53,000 | Above EUR 53,000 |
41| Married (two earners) | EUR 53,000 + EUR 35,000 (max EUR 88,000) | Above combined band |
42| Single parent | EUR 48,000 | Above EUR 48,000 |
43 
44### USC Rates (2025)
45 
46| Band | Rate |
47|---|---|
48| First EUR 12,012 | 0.5% |
49| EUR 12,012.01 -- EUR 27,382 | 2% |
50| EUR 27,382.01 -- EUR 70,044 | 3% |
51| Above EUR 70,044 | 8% |
52| USC surcharge (non-PAYE income > EUR 100,000) | +3% |
53 
54USC exemption: total income not exceeding EUR 13,000 = no USC.
55 
56### PRSI Class S (2025)
57 
58| Item | Value |
59|---|---|
60| Rate (blended 2025) | 4.125% (4.1% Jan-Sep, 4.2% Oct-Dec) |
61| Minimum contribution | EUR 650/year |
62| Income threshold | EUR 5,000 (below = no PRSI) |
63 
64### Key Personal Tax Credits (2025)
65 
66| Credit | EUR |
67|---|---|
68| Single Person's Credit | 2,000 |
69| Married Person's Credit | 4,000 |
70| Earned Income Credit (self-employed) | 2,000 |
71| Employee (PAYE) Credit | 2,000 |
72| One Parent Family Credit | 1,800 |
73 
74### Form 11 Key Panels
75 
76| Panel | Description |
77|---|---|
78| Panel A | Personal details |
79| Panel B | Self-employment (Case I/II) -- turnover, profit, capital allowances |
80| Panel C | Other Irish income (PAYE, rental, investment) |
81| Panel D | Foreign income |
82| Panel E | Tax credits and reliefs |
83| Panel F | Capital gains |
84| Panel G | Property details |
85| Panel H | Self-assessment (tax, preliminary tax, balance) |
86 
87### Conservative Defaults
88 
89| Ambiguity | Default |
90|---|---|
91| Unknown filing status | Single |
92| Unknown business-use % (vehicle, phone, home) | 0% deduction |
93| Unknown expense category | Not deductible |
94| Unknown whether capital or revenue | Capital (depreciate) |
95| Unknown motor vehicle cost | Cap at EUR 24,000 |
96 
97---
98 
99## Section 2 -- Required Inputs and Refusal Catalogue
100 
101### Required Inputs
102 
103**Minimum viable** -- bank statement for the full tax year in CSV, PDF, or pasted text, plus confirmation of filing status (single/married/single parent).
104 
105**Recommended** -- all sales invoices, purchase invoices, prior year Form 11 or Notice of Assessment, PPS number, capital asset records.
106 
107**Ideal** -- complete trading account, asset register with capital allowances schedule, preliminary tax payment records, employment P60/payslip (if dual income).
108 
109**Refusal if minimum is missing -- SOFT WARN.** No bank statement = hard stop. Bank statement without invoices = proceed with reviewer warning.
110 
111### Refusal Catalogue
112 
113**R-IE-1 -- Companies (Ltd, DAC, PLC).** "This skill covers self-employed individuals filing Form 11 only. Companies file Form CT1 (Corporation Tax). Out of scope."
114 
115**R-IE-2 -- Partnerships.** "Partnership profits are computed at partnership level (Form 1 Firms) and allocated to partners. Out of scope."
116 
117**R-IE-3 -- Non-resident / dual resident.** "Non-resident and dual-resident taxation has different rules. Escalate."
118 
119**R-IE-4 -- Capital gains tax (CGT).** "CGT computations require detailed disposal analysis. Escalate."
120 
121**R-IE-5 -- Revenue audit / appeal.** "Revenue audit or appeal situations require specialist advice. Escalate."
122 
123---
124 
125## Section 3 -- Transaction Pattern Library
126 
127This is the deterministic pre-classifier. When a bank statement transaction matches a pattern below, apply the treatment directly. If none match, fall through to Tier 1 rules in Section 5.
128 
129### 3.1 Income Patterns (Credits on Bank Statement)
130 
131| Pattern | Form 11 Line | Treatment | Notes |
132|---|---|---|---|
133| Client name + TRANSFER, LODGEMENT, EFT | Panel B -- Turnover | Business income | If VAT-registered, extract net (excl. 23% VAT) |
134| PROFESSIONAL FEES, CONSULTANCY, INVOICE | Panel B -- Turnover | Business income | Case II profession typical |
135| STRIPE PAYOUT, STRIPE TRANSFER | Panel B -- Turnover | Business income | Platform payout -- match to invoices |
136| PAYPAL PAYOUT, PAYPAL TRANSFER | Panel B -- Turnover | Business income | Match to underlying invoices |
137| WISE PAYOUT, REVOLUT PAYOUT | Panel B -- Turnover | Business income | International platform payout |
138| UPWORK, FIVERR, TOPTAL | Panel B -- Turnover | Business income | Net of platform commission |
139| SALARY, WAGES, EMPLOYER [name] | Panel C -- Employment | NOT self-employment | PAYE income -- separate |
140| RENT RECEIVED, TENANT [name] | Panel C -- Rental | NOT self-employment | Rental income -- Case V |
141| DEPOSIT INTEREST, DIRT | Panel C -- Investment | NOT self-employment | DIRT already withheld at 33% |
142| DIVIDEND | Panel C -- Investment | NOT self-employment | |
143| REVENUE REFUND, TAX REFUND | EXCLUDE | Not income | Prior year refund |
144| SOCIAL WELFARE, DEASP | Check nature | May be taxable | Some SW payments are taxable income |
145 
146### 3.2 Expense Patterns (Debits) -- Fully Deductible
147 
148| Pattern | Category | Treatment | Notes |
149|---|---|---|---|
150| OFFICE RENT, COMMERCIAL RENT, LEASE [premises] | Rent | Fully deductible | Dedicated business premises |
151| PROFESSIONAL INDEMNITY, PI INSURANCE | Insurance | Fully deductible | |
152| ACCOUNTANT, AUDITOR, TAX ADVISER | Professional fees | Fully deductible | |
153| SOLICITOR, BARRISTER (business) | Legal fees | Fully deductible | Business-related only |
154| OFFICE SUPPLIES, STATIONERY, VIKING | Supplies | Fully deductible | |
155| MARKETING, GOOGLE ADS, META ADS, FACEBOOK ADS | Advertising | Fully deductible | |
156| TRAINING, CPD, COURSE, CONFERENCE | Training | Fully deductible | Current business related |
157| CPA IRELAND, ACCA, LAW SOCIETY, CHARTERED | Professional subs | Fully deductible | |
158| BANK CHARGE, MAINTENANCE FEE, TRANSACTION FEE | Bank charges | Fully deductible | Business account |
159| STRIPE FEE, PAYPAL FEE, SQUARE FEE | Payment processing | Fully deductible | |
160| POSTAGE, AN POST (business) | Postage | Fully deductible | |
161| DOMAIN, HOSTING, AWS, CLOUDFLARE | IT infrastructure | Fully deductible | |
162| SOFTWARE, SUBSCRIPTION, SAAS | Software | Fully deductible | Recurring subscription = revenue |
163 
164### 3.3 Expense Patterns (Debits) -- Travel and Subsistence
165 
166| Pattern | Category | Treatment | Notes |
167|---|---|---|---|
168| RYANAIR, AER LINGUS, EASYJET | Flights | Fully deductible | Business purpose required |
169| HOTEL, BOOKING.COM, AIRBNB | Accommodation | Fully deductible | Business travel |
170| IRISH RAIL, IARNROD EIREANN, BUS EIREANN | Transport | Fully deductible | Business travel |
171| TAXI, FREE NOW, BOLT | Local transport | Fully deductible | Business purpose |
172| SUBSISTENCE, PER DIEM | Subsistence | Civil service rates | Standard rates apply |
173 
174### 3.4 Expense Patterns (Debits) -- NOT Deductible
175 
176| Pattern | Category | Treatment | Notes |
177|---|---|---|---|
178| RESTAURANT, DINNER, LUNCH, ENTERTAINMENT | Entertainment | NOT deductible | Blocked under s.840 TCA 1997 |
179| PERSONAL, GROCERIES, SUPERMARKET, TESCO, DUNNES | Personal | NOT deductible | Private living costs |
180| FINE, PENALTY, PARKING FINE | Fines | NOT deductible | Public policy |
181| REVENUE PAYMENT, INCOME TAX, USC, PRSI | Tax payments | NOT deductible | Tax on income |
182| DRAWINGS, PERSONAL, ATM (personal) | Drawings | NOT deductible | Not an expense |
183 
184### 3.5 Expense Patterns (Debits) -- Capital Items
185 
186| Pattern | Category | Annual Rate | Notes |
187|---|---|---|---|
188| LAPTOP, COMPUTER, MACBOOK, IMAC | Computer equipment | 12.5% (8 years) | Capital allowance |
189| PRINTER, SCANNER, COPIER | Plant/machinery | 12.5% (8 years) | |
190| FURNITURE, DESK, CHAIR, FILING | Furniture/fittings | 12.5% (8 years) | |
191| VEHICLE, CAR (business) | Motor vehicle | 12.5% (8 years, capped EUR 24,000) | Business % only |
192| ENERGY EFFICIENT (SEAI listed) | ACA equipment | 100% year 1 | Accelerated Capital Allowance |
193 
194### 3.6 Expense Patterns -- Mixed Use (Tier 2)
195 
196| Pattern | Category | Treatment | Notes |
197|---|---|---|---|
198| ESB, ELECTRIC IRELAND, BORD GAIS | Utilities | T2 -- home office % only | If home office |
199| EIRCELL, THREE, VODAFONE, 48 | Phone | T2 -- business % only | Default 0% |
200| BROADBAND, EIRE, SKY, VIRGIN MEDIA | Internet | T2 -- business % only | Default 0% |
201| FUEL, PETROL, DIESEL, CIRCLE K, MAXOL | Vehicle fuel | T2 -- business % only | Mileage log required |
202| RENT (residential, for home office) | Home office | T2 -- proportional | Dedicated room required |
203 
204### 3.7 Exclusions
205 
206| Pattern | Treatment | Notes |
207|---|---|---|
208| INTERNAL TRANSFER, OWN ACCOUNT, SAVINGS | EXCLUDE | Own-account transfer |
209| LOAN REPAYMENT, MORTGAGE PRINCIPAL | EXCLUDE | Loan principal |
210| LOAN INTEREST (business) | Deductible | Interest on business borrowings |
211| VAT PAYMENT, REVENUE VAT | EXCLUDE | VAT liability payment |
212| PRELIMINARY TAX, PT PAYMENT | Panel H (credit) | Not expense -- credit against liability |
213 
214### 3.8 Irish Banks -- Statement Format Reference
215 
216| Bank | Format | Key Fields | Notes |
217|---|---|---|---|
218| AIB (Allied Irish Banks) | PDF, CSV | Date, Description, Debit, Credit, Balance | Most common; description = counterparty + ref |
219| BOI (Bank of Ireland) | PDF, CSV | Date, Details, Debit, Credit, Balance | Similar format to AIB |
220| PTSB (Permanent TSB) | PDF, CSV | Date, Description, Amount, Balance | Less granular descriptions |
221| Ulster Bank / NatWest | PDF, CSV | Date, Description, Paid Out, Paid In, Balance | UK-style format |
222| Revolut Business | CSV | Date, Counterparty, Amount, Currency, Reference | Clean data |
223| N26, Wise | CSV | Date, Counterparty, Amount, Reference | International neobanks |
224 
225---
226 
227## Section 4 -- Worked Examples
228 
229### Example 1 -- Client Payment (VAT-registered)
230 
231**Input line:**
232`15/03/2025 ; AIB CREDIT TRANSFER ; ABC CONSULTING LTD ; INV-2025-012 ; +6,150.00 ; EUR`
233 
234**Reasoning:**
235Client payment. If VAT-registered at 23%, EUR 6,150 includes VAT. Net = EUR 5,000 (Panel B turnover). EUR 1,150 is VAT collected (excluded).
236 
237**Classification:** Panel B turnover = EUR 5,000.
238 
239### Example 2 -- Entertainment (Blocked)
240 
241**Input line:**
242`22/04/2025 ; BOI VISA ; THE SHELBOURNE HOTEL ; CLIENT DINNER ; -120.00 ; EUR`
243 
244**Reasoning:**
245Entertainment. Blocked under s.840 TCA 1997. No deduction.
246 
247**Classification:** NOT deductible. Remove from allowable deductions.
248 
249### Example 3 -- Motor Vehicle Capital Allowance
250 
251**Input line:**
252`01/06/2025 ; AIB DD ; VOLKSWAGEN FINANCE ; CAR PAYMENT ; -450.00 ; EUR`
253 
254**Reasoning:**
255Car finance payment. The capital cost (not finance payments) determines capital allowance. Motor vehicles capped at EUR 24,000. Annual allowance = EUR 24,000 x 12.5% = EUR 3,000 x business %. Ask for business-use percentage.
256 
257**Classification:** T2 -- capital allowance on capped cost, business % required.
258 
259### Example 4 -- Software Subscription
260 
261**Input line:**
262`01/05/2025 ; BOI DD ; ADOBE SYSTEMS IRELAND ; CREATIVE CLOUD ; -29.99 ; EUR`
263 
264**Reasoning:**
265Monthly SaaS subscription. Revenue expense, fully deductible.
266 
267**Classification:** Allowable deduction -- software subscription.
268 
269### Example 5 -- PRSI / USC Payment (NOT Deductible)
270 
271**Input line:**
272`31/10/2025 ; AIB TRANSFER ; REVENUE COMMISSIONERS ; PRELIMINARY TAX ; -8,000.00 ; EUR`
273 
274**Reasoning:**
275Preliminary tax payment (includes income tax, USC, PRSI). Not a deductible expense. Goes to Panel H as credit against liability.
276 
277**Classification:** Panel H -- preliminary tax paid. NOT a deduction.
278 
279### Example 6 -- Internal Transfer (Exclude)
280 
281**Input line:**
282`15/05/2025 ; AIB TRANSFER ; OWN SAVINGS ACCOUNT ; ; -5,000.00 ; EUR`
283 
284**Reasoning:**
285Transfer between own accounts. Neither income nor expense.
286 
287**Classification:** EXCLUDE.
288 
289---
290 
291## Section 5 -- Tier 1 Rules (When Data Is Clear)
292 
293### 5.1 Case I / Case II Trading Profits
294 
295**Legislation:** TCA 1997, Schedule D, Cases I and II
296 
297Gross turnover minus allowable revenue deductions minus capital allowances = adjusted profit. The "wholly and exclusively" test applies (TCA 1997, s.81).
298 
299### 5.2 Capital Allowances
300 
301| Asset Type | Annual Rate | Recovery Period |
302|---|---|---|
303| Plant and machinery | 12.5% | 8 years |
304| Motor vehicles (capped EUR 24,000) | 12.5% | 8 years |
305| Computer equipment | 12.5% | 8 years |
306| Furniture/fittings | 12.5% | 8 years |
307| Industrial buildings | 4% | 25 years |
308| Energy-efficient (ACA) | 100% | Year 1 |
309 
310Motor vehicle cap: if car costs EUR 35,000, allowances calculated on EUR 24,000 only.
311 
312### 5.3 Non-Deductible Expenses
313 
314| Expense | Reason |
315|---|---|
316| Entertainment | Blocked under s.840 TCA 1997 |
317| Personal living expenses | Not business-related |
318| Fines, penalties, surcharges | Public policy |
319| Income tax, USC, PRSI | Tax on income |
320| Capital expenditure | Through capital allowances |
321| General provisions (non-specific bad debts) | Must be specific |
322 
323### 5.4 Preliminary Tax
324 
325Must equal or exceed the lower of:
326- 100% of prior year's final tax liability
327- 90% of current year's actual liability
328 
329First year: no preliminary tax due. Direct debit option: 105% of pre-preceding year spread monthly.
330 
331### 5.5 Tax Computation Steps
332 
3331. Compute Case I/II adjusted profit
3342. Add other income
3353. Total income
3364. Less deductions (pension, losses forward)
3375. Taxable income
3386. Apply income tax at 20%/40%
3397. Less personal tax credits
3408. Income tax payable
3419. Compute USC on gross income
34210. Compute PRSI Class S on gross income
34311. Total liability = IT + USC + PRSI
34412. Less preliminary tax and PAYE withholding
34513. Balance due / refund
346 
347### 5.6 Filing Deadlines and Penalties
348 
349| Item | Deadline |
350|---|---|
351| Form 11 (paper) | 31 October |
352| Form 11 (ROS) | Mid-November |
353| Preliminary tax | Same as Form 11 |
354| Late surcharge (within 2 months) | 5% of tax (max EUR 12,695) |
355| Late surcharge (over 2 months) | 10% of tax (max EUR 63,485) |
356| Late payment interest | 0.0219% per day (~8% p.a.) |
357 
358---
359 
360## Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)
361 
362### 6.1 Home Office Expenses
363 
364- Proportional deduction based on dedicated room as % of total floor area
365- Must be exclusively for business -- dual-use room does not qualify
366- Utility costs (electricity, heat, broadband) apportioned
367 
368**Conservative default:** 0% until reviewer confirms arrangement.
369 
370### 6.2 Motor Vehicle Business Use
371 
372- Business-use % of running costs deductible
373- Capital allowances on cost capped at EUR 24,000, multiplied by business %
374- Civil service mileage rates may apply as alternative
375 
376**Conservative default:** 0% business use until mileage log provided.
377 
378### 6.3 Phone / Broadband Mixed Use
379 
380Default: 0%. Client must provide reasonable business-use estimate.
381 
382### 6.4 Bad Debt Write-Off
383 
384- Must be specific (not general provision)
385- Previously included in income
386- All reasonable recovery steps taken
387- Flag for reviewer
388 
389### 6.5 Pension Contributions
390 
391- Age-related % limits (15% under 30 to 40% for 60+)
392- Annual earnings cap EUR 115,000
393- Flag for reviewer to confirm age bracket
394 
395### 6.6 Loss Relief
396 
397- Current year: set off against other income (s.381 TCA 1997)
398- Carry forward: against future profits of same trade (s.382)
399- Flag for reviewer for optimal utilisation
400 
401---
402 
403## Section 7 -- Excel Working Paper Template
404 
405```
406IRELAND INCOME TAX -- FORM 11 WORKING PAPER
407Tax Year: 2025
408Client: ___________________________
409Filing Status: Single / Married (1 earner) / Married (2 earners) / Single Parent
410 
411A. PANEL B -- SELF-EMPLOYMENT INCOME
412 A1. Gross turnover (net of VAT if registered) ___________
413 A2. Less: Cost of sales ___________
414 A3. Gross profit ___________
415 A4. Less: Allowable revenue deductions ___________
416 A5. Net profit before capital allowances ___________
417 A6. Less: Capital allowances ___________
418 A7. Adjusted Case I/II profit ___________
419 
420B. ALLOWABLE DEDUCTIONS BREAKDOWN
421 B1. Office rent ___________
422 B2. Professional insurance ___________
423 B3. Accountancy / legal fees ___________
424 B4. Office supplies ___________
425 B5. Software / IT ___________
426 B6. Marketing / advertising ___________
427 B7. Bank charges / payment processing ___________
428 B8. Training / CPD / professional subs ___________
429 B9. Travel and subsistence ___________
430 B10. Telecoms (business %) ___________
431 B11. Home office (% of utilities) ___________
432 B12. Vehicle running costs (business %) ___________
433 B13. Other allowable expenses ___________
434 B14. TOTAL DEDUCTIONS ___________
435 
436C. TAX COMPUTATION
437 C1. Income tax (20%/40%) ___________
438 C2. Less: Tax credits ___________
439 C3. Income tax payable ___________
440 C4. USC ___________
441 C5. PRSI Class S ___________
442 C6. Total liability ___________
443 C7. Less: Preliminary tax paid ___________
444 C8. Balance due / refund ___________
445 
446REVIEWER FLAGS:
447 [ ] Filing status confirmed?
448 [ ] Home office arrangement confirmed?
449 [ ] Vehicle business % confirmed with mileage log?
450 [ ] Phone/broadband business % confirmed?
451 [ ] Motor vehicle cost cap applied (EUR 24,000)?
452 [ ] Entertainment excluded?
453 [ ] All T2 items flagged?
454```
455 
456---
457 
458## Section 8 -- Bank Statement Reading Guide
459 
460### Irish Bank Statement Formats
461 
462| Bank | Format | Key Fields | Notes |
463|---|---|---|---|
464| AIB | PDF, CSV | Date, Description, Debit, Credit, Balance | Most common; good counterparty detail |
465| BOI (Bank of Ireland) | PDF, CSV | Date, Details, Debit, Credit, Balance | Similar to AIB |
466| PTSB | PDF, CSV | Date, Description, Amount, Balance | Less detail in descriptions |
467| Ulster Bank | PDF, CSV | Date, Description, Paid Out, Paid In, Balance | UK-style naming |
468| Revolut Business | CSV | Date, Counterparty, Amount, Currency | Clean; multi-currency |
469| N26 | CSV | Date, Counterparty, Amount, Reference | Neobank format |
470 
471### Key Irish Banking Terms
472 
473| Term | Meaning | Classification Hint |
474|---|---|---|
475| LODGEMENT / LDG | Deposit/credit | Potential income |
476| DD / DIRECT DEBIT | Direct debit | Regular expense |
477| SO / STANDING ORDER | Standing order | Regular expense |
478| EFT | Electronic funds transfer | Check direction |
479| POS / CARD | Point of sale / card payment | Expense |
480| ATM | Cash withdrawal | Ask purpose |
481| CHG / FEE | Bank charge | Deductible |
482 
483---
484 
485## Section 9 -- Onboarding Fallback
486 
487If the client provides a bank statement but cannot answer onboarding questions immediately:
488 
4891. Classify all transactions using the pattern library (Section 3)
4902. Mark all Tier 2 items as "PENDING -- reviewer must confirm"
4913. Apply conservative defaults (Section 1)
4924. Generate the working paper with clear flags
4935. Present the following questions:
494 
495```
496ONBOARDING QUESTIONS -- IRELAND INCOME TAX
4971. Filing status: single, married (one earner), married (two earners), or single parent?
4982. Are you registered for VAT? If yes, at what rate?
4993. Home office: dedicated room or shared space? Floor area %?
5004. Vehicle: do you use a car for business? Business %? Mileage log?
5015. Phone/broadband: business use %?
5026. Any capital assets purchased during the year?
5037. Preliminary tax paid in the year?
5048. Any other income (employment, rental, investment)?
5059. Age (for USC reduced rates and pension limits)?
50610. Prior year Notice of Assessment available?
507```
508 
509---
510 
511## Section 10 -- Reference Material
512 
513### Key Legislation
514 
515| Topic | Reference |
516|---|---|
517| Income tax rates / bands | TCA 1997, as amended by Finance Act 2024 |
518| USC | TCA 1997, Part 18D |
519| PRSI Class S | Social Welfare Consolidation Act 2005 |
520| Deductibility test | TCA 1997, s.81 (wholly and exclusively) |
521| Entertainment block | TCA 1997, s.840 |
522| Capital allowances | TCA 1997, Part 9 (ss.283-321) |
523| Motor vehicle cap | EUR 24,000 |
524| Preliminary tax | TCA 1997, ss.952-959 |
525| Late filing surcharge | TCA 1997, s.1084 |
526| Record keeping | TCA 1997, s.886 (6 years) |
527 
528### Test Suite
529 
530**Test 1 -- Single, mid-range income.**
531Input: Single, gross EUR 60,000, expenses EUR 15,000, capital allowances EUR 1,250, first year.
532Expected: Adjusted profit EUR 43,750. IT: EUR 43,750 x 20% = EUR 8,750 - EUR 4,000 credits = EUR 4,750. Plus USC + PRSI.
533 
534**Test 2 -- Married one earner, higher income.**
535Input: Married (one earner), gross EUR 100,000, expenses EUR 25,000, capital allowances EUR 3,000.
536Expected: Adjusted profit EUR 72,000. IT: EUR 53,000 x 20% + EUR 19,000 x 40% - EUR 6,000 credits.
537 
538**Test 3 -- Entertainment blocked.**
539Input: EUR 3,000 client entertainment.
540Expected: Remove entirely. Not deductible.
541 
542**Test 4 -- Motor vehicle cap.**
543Input: Car EUR 40,000, 100% business.
544Expected: Capped at EUR 24,000. Annual = EUR 3,000.
545 
546**Test 5 -- USC surcharge.**
547Input: Non-PAYE income EUR 150,000.
548Expected: Standard USC + 3% surcharge on EUR 50,000 above EUR 100,000.
549 
550**Test 6 -- PRSI below threshold.**
551Input: Total income EUR 4,000.
552Expected: No PRSI Class S. Below EUR 5,000.
553 
554---
555 
556## PROHIBITIONS
557 
558- NEVER apply a standard rate band without knowing filing status
559- NEVER compute final tax directly -- pass to deterministic engine
560- NEVER allow entertainment expenses
561- NEVER allow income tax, USC, or PRSI as deductions
562- NEVER apply capital allowances on motor vehicles above EUR 24,000
563- NEVER allow capital items as revenue deductions
564- NEVER ignore the USC surcharge for non-PAYE income over EUR 100,000
565- NEVER present tax calculations as definitive
566 
567---
568 
569## Disclaimer
570 
571This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
572 
573The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
574 

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About

Use this skill whenever asked about Irish income tax for self-employed individuals filing Form 11. Trigger on phrases like "Form 11", "self-assessment Ireland", "Case I profits", "Case II profits", "USC", "PRSI Class S", "preliminary tax Ireland", "earned income credit", "trading profits", "self-employed tax Ireland", "ROS filing", or any question about computing or filing income tax for a self-employed person in Ireland. This skill covers income tax rates (20%/40%), USC bands, PRSI Class S, personal tax credits, allowable deductions, capital allowances, preliminary tax, and Form 11 structure. ALWAYS read this skill before touching any Irish income tax work.

IEty-2025

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This skill is open source and free to use in any AI agent. Copy it, download it, or clone the repo. If you find an error, flag it — a licensed accountant will review.

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