Tax-Incentive Finance

Claiming Back Tax

The Revenue Commissioners operate two Tax-Incentive Schemes that enable business owners or outside investors to avail of tax refunds when investing in start-ups. Only certain business activities qualify.

NB. The extension of both schemes beyond 31st Dec 2006 together with some scheme reforms have been approved by the Irish Government but, as of mid-2007, have yet to receive EU approval.

Seed Capital Scheme
Tax Refunds for New Enterprises
 Download Revenue Guide IT15b (142 KB)

Business Expansion Scheme
Relief for Investment in Corporate Trades 
 Download Revenue Guide IT55 (121 KB)

Who to Contact 

Office of the Revenue Commissioners
Business Incentives
Direct Taxes Interpretation and International
1st Floor Stamping Building
Dublin Castle
Dublin 2
Tel: (01) 702 4107 (Seed Capital)
(01) 674 8988 / 679 2777 (BES)
Email: [email protected]