The Revenue Commissioners operate the following tax incentive schemes for business:-

Employment and Investment Incentive (EII): Relief for Investment in Corporate Trades
(Revenue Leaflet IT55)

Seed Capital Scheme (SCS): Tax Refunds for New Enterprises
(Revenue Leaflet IT15)

Guidelines on Definitions used in Relief for Investment in Coporate Trades -
Employment and Investment Incentive and Seed Capital Schemes
(Revenue Leaflet IT15A)