document_title: Taxation in the Republic of Ireland

question_text: when did the tax year change in ireland

question_tokens: when did the tax year change in ireland

text: Taxation in the Republic of Ireland

text: Taxes on income[edit]

text: Income tax[edit]

text: Income tax is charged in respect of all property, profits, or gains.[1] Since 2002, Ireland has operated a tax year coinciding with the calendar year (1 January to 31 December).[2] The change coincided with the introduction of the euro in Ireland.[2] For administrative purposes, taxable income is expressed under four schedules:

text:
Schedule C: public revenue dividends (i.e. coupon payments on government debt)[3]
Schedule D[4]

Case I: Profit arising from any trade, or from quarries, mines, works, tolls, fairs, bridges, and railways
Case II: Profit arising from any profession not contained in any other schedule
Case III: Interest on money or debts, annuities, discounts, profits on government debt not covered in schedule C, interest on certain government debt, income on securities outside the state not covered in schedule C, and income from possessions outside the state
Case IV: Tax in respect of any annual profits or gains not covered by any other case or schedule. There are also specific types of income specified by law to be taxed under case IV.
Case V: Tax in respect of rent or receipts from any easement

Schedule E: Income from public offices, employment, annuities, and pensions.[5]
Schedule F: Dividends from Irish companies.[6]

tag: ul

text: Rates of income tax[edit]

text: Since 1 January 2015, the tax rates apply as follows:

text: There are 2 tax brackets, 20% (the standard rate) and the balance of income at 40% (the higher rate). The brackets depend upon the individual's category.[7]

text:
The Irish income tax brackets (2015 and 2016)

Rate
Taxable earned income €(euros)
Category

20%
0-€33,800
individuals without dependent children

20%
0-€37,800
single or widowed persons qualifying for the One-Parent Family tax credit

20%
0-€42,800
married couples

40%
earned income remainder
all categories

text: The €42,800 amount may, for married couples, be increased by the lesser of: €24,800 or the income of the second spouse. This brings the total maximum standard rate band for a married couple to €67,600,[8] twice the single person's band. The increase is not transferable between spouses.

text: Tax credits[edit]

text: A taxpayer's tax liability is reduced by the amount of his tax credits, which replaced tax-free allowances in 2001.[9] Tax credits are not refundable in the event that they exceed the amount of tax due, but may be carried forward within a year.[9]

text: A wide range of tax credits are available. A few are awarded automatically, while others must be claimed by taxpayers.

text: The principal tax credit is the personal tax credit, which is currently €1,650 per year for a single person and €3,300 per year for a married couple. A widowed person in the year of bereavement, or for as long as she has dependent children, may claim the €3,300 credit as well;[8] a higher credit is available to widowed parents during the five tax years following the bereavement.

text: The PAYE tax credit, which is also €1,650, is awarded to employees and others who pay tax under the Pay as you earn system (further details below), to compensate them for the time value of money effect; their tax is deducted from their incomes during the year, whereas the self-employed pay near the end of the year. The credit may not exceed 20% of the recipient's income during the year and it is not transferable between spouses.[10]

text: Rules of residence[edit]

text: A person resident and domiciled in Ireland is liable to Irish income tax on his total income from all sources worldwide. In this sense, a person who spends:

text:
183 days or more in Ireland during a tax year, or
an aggregate of 280 days in the current and preceding tax year

text: is considered to be resident.[11] Presence in Ireland of not more than 30 days in a tax year is ignored for the purposes of the two year test.[11] Since 1 January 2009, a person is treated as present in Ireland for a day if present at any time during the day; before this, a person was only treated as present if he or she was present at midnight, a rule which was nicknamed the "Cinderella clause".[12] A person may also elect to be resident in Ireland in a year in which he arrives in Ireland, once he can satisfy Revenue that he intends to remain there for the next tax year.[11]

text: A person who is resident in Ireland for three consecutive years becomes ordinarily resident, and ceases to be ordinarily resident after he has been non-resident in Ireland for three consecutive years.[13]

text: A person is domiciled in Ireland if born in Ireland; a person who has "demonstrated a positive intention of permanent residence in [a] new country" ceases to be domiciled in Ireland.[14]

text: A person who is not an Irish resident but is ordinarily resident in Ireland is liable to tax on all Irish and foreign-sourced income in full, except for income from a trade, profession, office, or employment, the duties of which are entirely exercised outside Ireland, and on foreign income under €3,810 per year.[14]

text: A person who is resident in Ireland, and is either ordinarily resident or domiciled in Ireland, but not both, is liable to tax on all Irish income in full, and on such foreign income as is remitted to Ireland.[14]

text: A person who is neither resident, ordinarily resident, nor domiciled in Ireland is taxable on all Irish sourced income in full, and on foreign sourced income in respect of a trade, profession, or employment exercised in Ireland.[14]

text: Exemption limits and marginal relief[edit]

text: A person aged 65 or over during the tax year is exempt from income tax if his or her income is under €18,000 per year.[15] A married couple with income under €36,000 per year is also exempt if either spouse is aged 65 or over or reaches 65 during the year; the exemption amount is increased by €575 for each of the couple's first two dependent children and by €830 for each subsequent child.[15]

text: A person or couple earning slightly over the limit may claim what is known as marginal relief. In this case, income over the exemption limit is charged to tax at a flat rate of 40%. A person or couple may choose to be taxed under marginal relief or the regular tax system, and will be granted whichever system is more beneficial, including retroactively.[15]

text: Deductions from tax liabilities[edit]

text: Some items of expenditure can be deducted from a person's income for tax purposes, generally referred to as getting tax relief. In some cases the tax must be claimed retrospectively; in others it is processed as an increase to tax credits. The vast majority are only allowed at the standard tax rate of 20%.

text: Medical insurance[edit]

text: A person purchasing private medical insurance is entitled to tax relief at 20%, which is usually given at source – the person pays 80% of the cost, and the government pays the rest directly to the insurance company.[16] Persons aged over 50 are entitled to a further tax credit, which is normally paid in full to the insurance company to offset the considerably higher cost incurred by insurers in respect of members over 50.

text: Medical expenses[edit]

text: Tax relief is available on medical expenses.[17] With the exception of fees paid to approved nursing homes, the relief is only available retrospectively (i.e. by completing a tax return at the end of the year), and the relief is awarded at 20% since 2009.[17] It can be claimed for a person's own expenses, or expenses which they pay on behalf of a relative, dependant, or, since 2007, anyone at all.[17]

text: Medical expenses are construed widely, and include:[17]

text:
Fees of doctors and consultants
Prescription medicines (to a maximum of €144 per month, above which the Health Service Executive will repay the entire balance)
Hospital costs
Ambulance fees
Non-routine dental treatments
Nursing home expenses
Special food for diabetics and coeliacs
Overnight accommodation for a parent near a hospital where his or her child is being treated
Travel expenses for dialysis patients or for the transport of children to and from hospital for children with life-threatening illnesses or permanent disabilities

text: The relief can be claimed in the year when the cost was incurred or in the year when the payment was made.[17]

text: Permanent health insurance[edit]

text: A person may deduct from his income for the purposes of tax calculation up to 10% of that income which is spent on permanent health insurance. Relief is therefore given at 40% if the person is paying the higher rate of tax. If the payment is made by salary deduction the payment is treated as a benefit in kind (BIK) and as such is subject to the Universal Social Charge (USC) and PRSI.

text: Service charges[edit]

text: Tax relief is allowed on service charges paid to a local council for domestic sewage disposal, as well as all payments for domestic water supply or domestic refuse collection or disposal. The relief is allowed in arrears – credit for payments made in 2007 is given in 2008 – and is given at 20%, to a maximum of €80 (where €400 or more was paid for service charges).[18] It will cease from 2011.[19]

text: Tuition fees[edit]

text: Tax relief at 20% is allowed in respect of tuition fees paid for third-level courses, excluding the first €2,500 for a full-time course and €1,250 for a part-time course, of the course fees). The maximum relief available is €1,400 per year (20% of €7,000). Courses must be of at least two years duration, except for postgraduate courses which must be of at least one-year duration. The course must also be approved by Revenue and delivered in a college approved by Revenue.[20]

text: As with medical expenses, since 2007 the relief could be claimed in respect of payments made by any person, irrespective of the relationship between payer and payee. It cannot be claimed in respect of administration, registration, or examination fees.[20]

text: Relief is also allowed in respect of fees of over €315 for foreign-language or information technology courses approved by FÁS, of less than two years duration, which results in the award of a certificate of competence. The relief is for 20% of the amount paid, to a maximum of €254 (20% of €1,270) per course. It is not available for courses in the Irish or English languages.[21]

text: Pension contributions[edit]

text: Contributions to a pension scheme can be deducted from gross income before calculation of tax; tax relief is therefore allowed on them at 40% if the contributor is paying tax at that rate.[22] Contributions (including AVCs) are subject to the Universal Service Charge currently at 7%.

text: How tax is paid[edit]

text: Taxpayers pay either on a "pay as you earn" system or a "pay and file" system.

text: The 'Pay As You Earn' (PAYE) system[edit]

text: Employees, pensioners, and directors generally have tax deducted from their income by their employers as it is paid.[23] Under this system, tax is calculated by the employer on each pay day, withheld, and paid over to Revenue[23] Employers receive notification of the tax credit and standard rate band applicable to the employee from Revenue. A PAYE employee need only file a tax return on form 12.[24] if requested to do so by an inspector of taxes, if she has other undeclared income, or if she wishes to claim reliefs which are not available on another form.

text: Self-assessment[edit]

text: The self-assessment system applies to persons who are self-employed or who receive non-PAYE income. Under the self-assessment system, a taxpayer must:

text:
pay preliminary tax for the current tax year,
pay any balance of tax due for the last tax year, and
file a return of income on form 11 for the last tax year

text: by the deadline each year.[25] The deadline is 31 October for paper filings. It has historically been extended to mid-November for returns filed online, but it is not clear whether this will continue.

text: Preliminary tax must be at least equal to the least of:

text:
90% of tax for the current tax year
100% of tax for the previous tax year
105% of tax for the pre-preceding tax year (for payments by monthly direct debit)

text: Revenue will calculate the tax payable for a person who files a return of income more than two months prior to the filing deadline.[25]

text: Underpaid tax attracts an interest penalty charge of 0.0219% per day,[25] and underpayments may result in a surcharge,[26] prosecution,[27] or publication of their name in a defaulters' list.[28]

text: Universal Social Charge (USC)[edit]

text: The Universal Social Charge (USC) is a tax on income that replaced both the income levy and the health levy (also known as the health contribution) since 1 January 2011. It is charged on your gross income before any pension contributions or PRSI.

text: If your income is less than €13,000 you pay no Universal Social Charge (USC). (This limit was €4,004 in 2011, €10,036 from 2012 to 2014 and €12,012 in 2015.) Once your income is over this limit, you pay the relevant rate of USC on all of your income. For example, if you have income of €13,000 you will pay no USC. If you have income of €13,001 you will pay 1% on income up to €12,012 and 3% on income between €12,012 and €13,001.

text: Aggregate income for USC purposes does not include payments from the Department of Social Protection.[29]

text: Standard Rates of USC (2018)[edit]

text:
Rate
Income Band

0.5%
Up to €12,012

2.5%
From €12,012.01 to €18,772.00

5%
From €18,772.01 to €70,044.00

8%
From €70,044.01 to €100,000.00

8%
Any PAYE income over €100,000

11%
Non-PAYE (Self-employed) income over €100,000

text: Reduced Rates of USC (2018)[edit]

text:
Rate
Income Band

0.5%
Income up to €12,012

2.5%
All income over €12,012

text: Reduced rates of USC apply to:

text:
People aged 70 or over whose aggregate income for the year is €60,000 or less
Medical card holders aged under 70 whose aggregate income for the year is €60,000 or less

text: Pay Related Social Insurance (PRSI)[edit]

text: PRSI is paid by employees, employers, and the self-employed as a percentage of wages after pension contributions.[30] It includes social insurance and a health contribution.[30] Social insurance payments are used to help pay for social welfare payments and pensions. Each week's payment earns the employee a "credit" or "contribution", which credits are used to establish entitlements to non-means-tested welfare payments such as Jobseeker's Benefit[31] and the State Pension (contributory).[32] The health contribution is used to help fund the health services,[30] although paying it does not confer any entitlement to treatment or anything else. For the most part, the two amounts are combined together and stated as one deduction on payslips. There was a ceiling of €75,036 per year on the employee social insurance element of the payment but this ceiling was abolished from 2011 onwards.

text: Class A[edit]

text: Class A workers are employees aged under 66 in industrial, commercial, and service-type employment who are paid more than €38 a week from all employments, as well as to public servants recruited from 6 April 1995.[33] Class A employees earning under €352 per week are placed in subclass AO, and pay no PRSI/[33] Class A employees earning between €352 and €356 are in subclass AX; those earning over €356 but less than or equal to €500 are in subclass AL. Both subclasses pay 4% PRSI, and the first €127 of earnings are no longer disregarded for this calculation, so therefore PRSI is 4% on all earnings/[33] Class A employees earning over €500 per week are in subclass A1 and pay 4% on all their weekly earnings.[33]

text: Employers of employees in the above classes pay 8.5% PRSI for employees earning under €356 per week and 10.75% PRSI for employees earning over that amount. The applicable rate applies on the entire wage, with no ceiling.[33] Classes A4, A5, A6, A7, A8, and A9 relate to community employment schemes and employer's PRSI exemption schemes. Class A8 is for income under €352 per week and has no employee PRSI liability; class A9 is for income over that amount and is liable at a flat rate of 4%.[33] Both classes have an employer's PRSI rate of 0.5%.[33]

text: Classes B, C, and D[edit]

text: Class B workers are permanent and pensionable civil servants recruited before 6 April 1995, doctors and dentists employed in the civil service, and gardaí recruited before 6 April 1995.[33] Class B workers earning under €352 per week are placed in subclass BO, and pay no PRSI.[33] Class B workers earning between €352 and €500 per week are placed in subclass BX, and class B workers earning over €500 per week but exempt from the health contribution are placed in subclass B2.[33] Both these subclasses pay 0.9% PRSI on all earnings except the first €26 per week.[33] Class B workers earning over €500 per week and not exempt from the health contribution are placed in subclass B1. They pay 4% PRSI on the first €26 of their weekly earnings, 4.9% on the next €1,417, and 5.9% on the balance.[33]

text: Class C workers are commissioned officers of the defence forces, and members of the army nursing service, recruited before 6 April 1995.[33] Class D workers are all permanent and pensionable employees in the public service not caught in classes B or C, recruited before 6 April 1995.[33] Workers in classes C and D pay PRSI at the same rates as class B.[33]

text: Employers of class B employees pay a flat rate of 2.01% PRSI on all their employees' earnings; for class C, the rate is 1.85%, and for class D it is 2.35%,[33] although this is effectively a transfer of money from one government account to another.

text: Class H[edit]

text: Class H workers are non-commissioned officers and enlisted personnel of the Defence Forces.[33] Class H workers earning under €352 per week are placed in subclass HO, and pay no PRSI.[33] Class H workers earning from €352 to €500 per week are placed in subclass HX. Class H workers earning over €500 and exempt from the health contribution are placed in subclass H2. Workers in each of these classes pay 3.9% PRSI on their earnings except for the first €127 per week.[33] Other class H workers are placed in subclass H1. They pay 4% PRSI on the first €127 of their weekly earnings, 7.9% on the next €1,316, and 8.9% on the balance.[33] Employers of class H workers pay 10.05% PRSI on all their employees' earnings.[33]

text: Class J[edit]

text: Class J workers are employees aged 66 or over, those earning under €38 per week, or those in subsidiary employment.[33] They pay only the health contribution of 4% if their earnings exceed €500 per week, or 5% on the amount that exceeds €1,443 per week.[33] The employer's contribution is 0.5%.[33] Subsidiary employment includes the employment of a person subject to class B, C, D, or H in his main employment.[33]

text: Classes K and M[edit]

text: Classes K and M apply to income which is subject to the health contribution but not to social insurance, including occupational pensions. It also applies to judges, state solicitors, and income of self-employed persons aged 66 or over.[33]

text: Class K income is subject to the health contribution of 4% if earnings exceed €500 per week, or 5% on the amount that exceeds €1,443 per week.[33] There is no employer contribution.[33]

text: Class M relates to persons under 16, who are exempt from PRSI entirely, and to income which would fall under class K paid to persons exempt from the health contribution.[33] It has a zero rate.[33]

text: Class S[edit]

text: Self-employed people, including certain company directors, pay class S PRSI; the class also applies to certain investment and rental income.[33]

text: Where income is less than €500 per week, subclass S0 applies. Where income is above €500 per week, subclass S1 applies, except to persons exempt from the health contribution, to whom subclass S2 applies.[33] The rate for subclasses S0 and S2 is 3%, and the rate for subclass S1 is 7% up to €1,443 per week and 8% on that portion of income above that amount.[33]

text: Health contribution[edit]

text: The health contribution was replaced by the USC from 2011 onwards[34]

text: How PRSI is paid[edit]

text: Taxpayers paying class S PRSI pay it, and the health contribution, along with their tax.[35] For other taxpayers, it is withheld from their net income.[30]

text: Capital gains tax (CGT)[edit]

text: Capital gains tax is payable where a person makes a gain on the sale of assets, called chargeable assets.[36] The standard CGT rate is 33% in respect of disposals made from midnight on 7 December 2013. The rate of tax for disposals made in previous years is less: details can be obtained from the Revenue Commissioners.[36]

text: Persons affected[edit]

text: Any person (including a company) resident or ordinarily resident in Ireland is liable to CGT on all chargeable gains accruing on all disposals of chargeable assets. A person resident or ordinarily resident, but not domiciled, in Ireland is only liable to CGT on disposals of assets outside of Ireland where the gains are remitted to Ireland.[37]

text: A person neither resident nor ordinarily resident in Ireland is only liable to CGT on gains from:[37]

text:
Land and buildings in Ireland
Minerals or mining rights in Ireland
Exploration or exploitation rights in a designated area of the Irish Continental Shelf
Shares (not quoted on a stock exchange) deriving their value from any or all of items 1, 2, or 3
Assets in Ireland used for the purpose of a business carried on in Ireland

tag: ol

text: Calculation[edit]

text: The gain or loss is calculated as the sale price less the purchase price.[37] From the sale price can be deducted the cost of acquisition of the asset, including incidental costs such as conveyancing costs, the cost of the disposal, and costs of improving the asset.[37]

text: Where the asset was acquired prior to 6 April 1974, its value on that date is used instead of the purchase price.[37]

text: The purchase price, cost of acquisition, and costs of improvement can be adjusted for inflation from 6 April 1974 up to 31 December 2002, and a table is published by Revenue for the purpose of calculating this adjustment.[37] The inflation adjustment can only operate to reduce a gain; it cannot increase a loss or turn a gain into a loss.[37]

text: Offsetting[edit]

text: Capital losses can be offset against capital gains arising in the same or later tax year. Non-chargeable losses (see below) cannot be offset against chargeable gains. In each tax year losses carried forward must be used before exemptions are applied.

text: Exemptions and reliefs[edit]

text:
The first €1,270 of net gains by an individual each year are not chargeable. The exemption is not transferable between spouses and cannot be carried forward from year to year.[37]
Certain assets are designated non-chargeable assets, including:[37]

Government securities
Savings certificates and savings bonds
Land bonds
Securities issued by certain semi-state bodies

Certain gains/losses are not chargeable, including:[37]

National Instalment Savings bonuses and Prize Bond prizes
Gains from life assurance policies or deferred annuity contracts, except those purchased from another person or taken out after May 1993 with certain foreign insurers
Gains on the disposal of wasting chattels, for example animals and motor cars
Gains on the disposal of tangible non-wasting movable property worth €2,540 or less on disposal (the disposal of a set of articles to one person or to connected persons is considered a single disposal)
Gains accruing to local authorities, and some gains accruing to pension funds, trade unions, and charities
Gains from betting, lotteries, and sweepstakes

Gains from the sale by an individual of his/her principal private residence (including up to 0.4 hectares of land) are not chargeable.[37] If only part of the premises is a principal private residence, the relief is allowed on a proportionate basis.[37] This relief does not apply where land is sold as development land.[37]
The transfer by a parent to his/her child of a site where the child will construct a principal private residence is exempt from CGT as long as the child lives there for at least three years.[37]
The sale by a person aged over 55 of a business or farm for under €0.5m, or to a family member, is exempt.[37]

text: Transfers between spouses do not give rise to a charge for capital gains tax; the acquiring spouse is considered to have acquired the property on the same date and at the same price as the disposing spouse.[37]

text: Payment[edit]

text: CGT is a self-assessment tax for all taxpayers. Tax on gains realised in the first eleven months of the year is payable by 15 December that year, and tax on gains realised in December payable by 31 January the next year. A return must be made by 31 October in the following year with full details of the gain.[38]

text: A person purchasing a chargeable asset for over €500,000 must withhold 15% of the price and pay it to Revenue unless the Revenue has issued a CG50A certificate to the vendor prior to the purchase.[39] The certificate CG50A is issued by the Revenue on application, provided that either the vendor is resident in Ireland, no CGT is payable on the disposal, or the CGT has already been paid.[39]

text: Value added tax (VAT)[edit]

text: Ireland's value added tax (VAT) is part of the European Union Value Added Tax system.[40] It is collected by VAT-registered traders on almost all goods and services they supply. Each trader in the chain of supply, from manufacturer to retailer, charges VAT on his sales and pays it to Revenue, deducting from the payment the VAT paid on his purchases.[41]

text: Registration thresholds[edit]

text: A trader whose turnover exceeds the registration thresholds, or is likely to exceed them in the next 12 months, must register for VAT.[42]

text: The registration thresholds are as follows:[42]

text:
The basic threshold is €75,000 (provided no more than 10% of turnover comes from services and none of the other conditions below are met).
The threshold for a person supplying services, making mail-order or distance sales into Ireland, or supplying goods liable at the VAT rates of 13.5% or 21% which he manufactures from zero-rated materials is €37,500.
The threshold for a person making intra-EU acquisitions is €41,000.
There is no threshold for a non-established person supplying taxable goods or services in Ireland, or for a person receiving so-called Fourth Schedule services (intangible, remotely provided services, like advertising, broadcasting, and telecommunications services) from abroad — any such person must register for VAT.

text: A person below these limits may register voluntarily.[42] It is often beneficial for persons who mainly trade with other businesses to register for VAT even when their turnover is below the relevant limits.[43]

text: VAT rates[edit]

text: VAT rates range from 0% on books, children's clothing and educational services and items, to 23% on the majority of goods.[44] The 13.5% rate applies to many labour-intensive services as well as to restaurant meals, hot takeaway food, and bakery products.[44] A 4.8% rate applies to supply of livestock and greyhounds.[44] A 5.2% "flat rate addition" applies to the agricultural sector, although this is not strictly VAT – it is charged by farmers not registered for VAT to compensate them for VAT which they must pay to their suppliers.[45] The flat rate addition is not paid away to the Revenue.[45][46]

text: Traders collecting VAT can deduct the VAT incurred on their purchases from their VAT liability, and where the VAT paid exceeds VAT received, can claim a refund. The VAT period is normally two calendar months (other filing periodicity, such as four-monthly, and semi-annual also apply in certain circumstances).

text: A VAT return is made on the 19th day of the following the end of the period. However, if you submit the return on the website, i.e. ROS ("Revenue Online Service"), and also perform payment via ROS, then the due date is extended to the 23rd day following the end of the period.

text: Once a year a detailed breakdown of VAT returns must be prepared by traders and submitted to the government – traders may choose their own date for this. Traders with low VAT liabilities may opt for six-monthly or four-monthly payments instead of the standard bi-monthly one,[47] and traders who are generally in the position of claiming repayments of VAT rather than making payments may make monthly returns.[48]

text: Deposit interest retention tax[edit]

text: Deposit Interest Retention Tax (abbreviated as DIRT), is a retention tax charged on interest earned on bank accounts, as well as some other investments. It was first introduced in Ireland in the 1980s to reduce tax evasion on unearned income.

text: DIRT is deducted at source by financial institutions[49] From 1 January 2014, DIRT is charged at 41% (was 33% in 2013) for payments made annually or more frequently. The tax is deducted by the bank or other deposit-taker before the interest is paid to you. DIRT will be charged at 36% (in 2013, lower rates in previous years) for payments made less frequently.This higher D.I.R.T. rate has been abolished, as and from the 1st January 2014, and the D.I.R.T. rate of 41% applies to any interest paid or credited on these deposits on or after the 1st January 2014.[49]

text: Persons aged over 65 or incapacitated, whose income is less than the exemption limit (currently €20,000), may claim a refund of DIRT,[50] or may submit an appropriate form to their banks or financial institutions to have interest paid free of DIRT.[51]

text: DIRT does not apply to:[49]

text:
Interest on deposits where the beneficial owner is a non-resident
Deposits of companies which are chargeable to corporation tax
Deposits of Revenue-approved pension schemes
Deposits belonging to charities

text: Stamp duties[edit]

text: Stamp duty is charged on the conveyance of residential property, non-residential property, and long leases, and also on company share transfers, bank cheques and cards (i.e. ATM cards and credit cards), and insurance policies.

text: Conveyance of property[edit]

text: Stamp duty is charged as a percentage of the consideration paid for immovable property, including goodwill attached to a business.[52] A stamp duty return must be completed online for all such conveyances; physical stamps are no longer attached to documents.[53]

text: On residential property[edit]

text: First time buyers (i.e. those who have not purchased a house before in Ireland or in any other jurisdiction) are exempt. One may also qualify as a first-time buyer if newly divorced or separated. New owner-occupied houses or apartments with a floor area of less than 125 m2 may also be exempt, and new owner-occupied houses with a floor area larger than this are assessed based on the greater of the cost of the site or quarter of the total cost of the house and site. In all cases, the rates exclude VAT.[54]

text: For deeds executed on or after 8 December 2010 the rates of stamp duty are:.[55]

text:
the first €1,000,000: 1%,
excess over €1,000,000: 2%,

text: On non-residential property[edit]

text: Since 14 October 2008, conveyances of non-residential property are charged at an increasing rate starting at 0% for a property under the value of €10,000 rising to 6% for transactions over €80,000.[52]

text: Exemptions and reliefs[edit]

text: Transfers between spouses are exempt from stamp duty, as are property transfers as a result of a court order in relation to a divorce.[56] The stamp duty rate is halved for transfers between other blood relatives.[56] Intragroup transactions, company reconstructions and amalgamations, and demutualisations, as well as certain transactions involving charities, approved sports bodies, young farmers, woodlands, or intellectual property also attract relief.[56]

text: Stocks and shares[edit]

text: There is a 1% stamp duty on transfers of stock or marketable securities of any company incorporated in Ireland, except paper-based transfers where the consideration is €1,000 or less.[57]

text: Bank cards and cheques[edit]

text: Credit card and charge card accounts are subject to a €30 annual duty. Automated teller machine and debit cards are subject to €2.50 each annually. Cards which perform both functions are subject to the tax twice, i.e. €5 total. Cards that are unused in the entire year are not chargeable. The credit card tax is applied per account, but the ATM and debit card charge is per card. In each case, where an account is closed during the year, there is an exemption from double taxation.[58]

text: Cheques (technically, all bills of exchange) incur a €0.50 tax, generally collected by the bank on issue of each chequebook.[59] Non-life Insurance policies are subject to a 3% levy and Life assurance policies are subject to a 1% levy on premiums from 1 June 2009.[60]

text: Capital acquisitions tax (CAT)[edit]

text: Capital acquisitions tax is charged to the recipient of gifts or inheritances, at the rate of 33% above a tax-free threshold.[61] Gifts and inheritances are gratuitous benefits; the difference is that an inheritance is taken on death and a gift is taken other than on death.[61]

text: The person providing the property is called the donor or disponer, or testator or deceased in the case of inheritance; the person receiving the property is called the beneficiary, donee or disponee, or the successor in the case of inheritance.

text: A gift is taken when a donee becomes beneficially entitled in possession to some property without paying full consideration for it.[62] Tax is payable within four months of the date of the gift; an interest charge applies to late payments.[62]

text: Tax is generally charged on the property's taxable value, which is computed as:

text: Market value

text: less liabilities costs and expenses payable out of the gift or inheritance

text: = incumbrance free value

text: less consideration paid by acquirer in money or money’s worth

text: = taxable value[62]

text: Taxable transfers[edit]

text: A disposition is taxable in Ireland if it is of property in Ireland, or if either the disponer or the beneficiary was resident or ordinarily resident in Ireland at the date of the disposition. Special rules apply for discretionary trusts.[63]

text: Exemptions and reliefs[edit]

text: CAT can be reduced or eliminated altogether under a number of headings.

text: Exemption thresholds[edit]

text: Historically group thresholds were indexed by reference to the Consumer Price Index. The indexation of the tax-free group thresholds is abolished for gifts and inheritances taken on or after 7 December 2011. The thresholds on or after 14 October 2015 are:[64]

text:
€280,000 (Group A) (was €225,000 on or after 06/12/2012) where the beneficiary's relationship to the disponer is: son or daughter, minor child of a predeceased son or daughter. Child includes a foster child (since 6 December 2000) and an adopted child (since 30 March 2001).
€30,150 (Group B), where the beneficiary’s relationship to the disponer is: lineal ancestor (e.g. parent), lineal descendant (not within A; e.g. granddaughter), brother or sister, nephew or niece.
€15,075 (Group C) where the beneficiary’s relationship to the disponer is: cousin or stranger.

text: For gifts and inheritances taken on or after 5 December 2001, only prior benefits received since 5 December 1991 from the same beneficiary within the same group threshold are aggregated with the current benefit in computing tax payable on the current benefit.

text: An inheritance, but not a gift, taken by a parent from his or her child is treated as group A, where it is an immediate interest (but not a life interest) in property.[65] In certain circumstances, the beneficiary may take the place of his/her deceased spouse for the purpose of determining the applicable group where that spouse died before the disponer and was a nearer relative to the disponer.[63]

text: Other exemptions[edit]

text: The other main exemptions from capital acquisitions tax are:[63]

text:
Property passing between spouses is exempt from CAT. The exemption also applies to property passing by Court order between separated or divorced couples.
Principal private residence. To qualify, the recipient must have lived: for three years ending on the transfer date in the residence, or for three of the four years ending on the transfer date in the residence and the residence which it has replaced. In addition, the recipient must not have any other private residence and they must not dispose of the residence for six years after the transfer to them.
The first €3,000 of gifts taken in each calendar year by a beneficiary from a disponer is exempt.
A gift or inheritance taken for public or charitable purposes is exempt.
Objects of national, scientific, historic, or artistic interest, which the public are allowed to view, are exempt. This relief also extends to heritage property owned through a private company.
Pension lump sums are exempt.
Certain government securities acquired by a beneficiary who is not domiciled or resident in the State from a disponer who held them for at least three years.
Personal injury compensation or damages, and lottery winnings are exempt. This exemption also covers reasonable support, maintenance, or education payments received by a minor child at a time when the disponer and the child’s other parent are dead.
Property acquired under a self-made disposition is exempt.
An inheritance by a parent from a child, where the child took a non-exempt gift or inheritance from either parent within the past five years, is exempt.[63]

text: Reliefs[edit]

text: The other main reliefs from capital acquisitions tax are:

text:
A surviving spouse may take the place and relationship status in respect of property acquired by the deceased spouse.
Agricultural relief. This applies to a farmer – an individual who on the valuation date is domiciled in the State, and at least 80% of the gross market value of his assets consists of agricultural property (i.e., farm land and buildings, crops, trees and underwood, livestock, bloodstock, and farm machinery).
The relief is a 90% reduction of the full market value. The relief may be withdrawn if the property is later disposed of within six years of the date of the gift or inheritance and the proceeds are not reinvested within one year of the disposal (six years in the case of a compulsory acquisition).
Business relief. This applies to relevant business property, i.e., a sole trade business, an interest in a partnership, and unquoted shares in an Irish incorporated company.
The relief is a 90% reduction of the taxable value. The relief may be withdrawn if the property is later disposed of within six years of the date of the gift or inheritance and the proceeds are not reinvested within one year of the disposal.
Favorite nephew (or niece) relief.
Double taxation in respect of US and UK equivalent taxes.
The proceeds of a life assurance policy taken out to pay inheritance tax or gift tax.
If the same event gives rise to a liability to both CAT and CGT, the CGT charge may be credited against the CAT up to the amount of the CAT charg.e[63]

text: CAT Return[edit]

text: When a person receives a gift or inheritance that, either by itself, or aggregated with prior benefits taken by the donee, would place him in a position of having used up more than 80% of any group threshold, he must complete form IT38 and return it to Revenue within four months, along with any tax due.[63]

text: Discretionary trust tax[edit]

text: Assets placed in discretionary trusts are subject to:[66][67]

text:
a once-off charge of 6%, and
an annual charge of 1%.

text: The charges must be paid within three months of the "valuation date",[68] which may be the date the trust was set up, the date of death of the settlor, the earliest date on which the trustees could retain the trust property, the date on which the trustees retained the trust property, or the date of delivery of the trust property to the trustees.[69]

text: Corporation tax[edit]

text: Corporation tax is charged on the profits of companies which includes both normal income and chargeable gains.[70] Certain expenses such as interest repayments can be offset against profits.[70] The current rate of corporation tax in Ireland ranges from 10% to 25%, depending on the nature of the business.

text: The main rate, which is 12.5%, applies to trading income of companies.[70] It is low compared to international standards.[71][72][73]

text: The higher rate, 25%, applies to non-trading income such as interest gains, foreign sourced income and profits and rental income, and to profits from so-called "exempted trades", including land-dealing, income from working minerals, and petroleum activities.[70]

text: The 10% rate, introduced in 1981, continues to apply to a limited number of manufacturing firms, IFSC finance enterprises and businesses located in the Shannon Free Zone; all typically large multi-nationals. It is used as a marketing incentive to attract foreign direct investment (FDI) into Ireland. Despite being credited with helping the IDA secure millions of euro worth of FDI and thousands of jobs, it is currently being phased out with the last year of the 10% rate likely to be 2010.[74]

text: Certain shipping companies may elect to pay tonnage tax rather than Corporation Tax.[75]

text: Withholding taxes[edit]

text: Several charges described as taxes are not, in the literal sense, actual taxes, but withholdings from certain payments made. In each case, the payer withholds the relevant percentage and pays it to Revenue. The recipient is still liable for tax on the full amount, but can set the withholding against his overall tax liability. If the amount withheld is less than the tax payable, the recipient is still liable for the difference, and if the amount withheld exceeds the tax payable, the recipient can set it off against other tax due, or obtain a refund. This contrasts with DIRT, which, while a withholding tax, discharges the entire tax liability of the recipient.

text: Relevant Contracts Tax[edit]

text: Relevant Contracts Tax (RCT) is a withholding regime applied to contractors in the forestry, construction, and meat processing sectors[76] where tax non-compliance levels have historically been high.[77]

text: On 13 December 2011, the Minister for Finance signed the Commencement Order for the new electronic RCT system which was introduced on 1 January 2012. All principal contractors in the construction, forestry and meat processing sectors are obliged to engage electronically with Revenue. Under the new RCT system, a principal contractor must provide Revenue with details of the contract and the subcontractor. It must also notify Revenue of all relevant payments online before payment is made. Revenue will respond to the payment notification with a deduction authorisation setting out how much tax, if any, must be withheld. The rates are currently set at 0%, 20% or 35%. This deduction authorisation is sent electronically to the principal contractor. The principal must provide a copy or details of the deduction authorisation to the subcontractor if tax has been deducted.[78] The subcontractor can set off the amount deducted against any tax he is liable to pay, or reclaim the difference where the deduction exceeds the amount of tax.[79]

text: Since September 2008, the subcontractor no longer charges or accounts for VAT on supplies of construction services to which RCT applies. Instead, the principal contractor must account for the VAT to Revenue (although he will generally be entitled to an input credit for the same amount). This system is referred to as the VAT reverse charge.[80]

text: Dividend Withholding Tax[edit]

text: Dividend Withholding Tax is deducted at the rate of 20% from dividends paid by Irish companies. It can be set off against income tax due, or reclaimed where the recipient of the dividend is not liable to tax.[81]

text: Professional Services Withholding Tax[edit]

text: Professional Services Withholding Tax (PSWT) is deducted at the rate of 20% from payments made by government bodies, health boards, state bodies, local authorities, and the like, from payments made for professional services.[82] Professional services include medical, dental, pharmaceutical, optical, aural, veterinary, architectural, engineering, quantity surveying, accounting, auditing, finance, marketing, advertising, legal, and geological services, as well as training services supplied to FÁS[83] It can be deducted from the tax ultimately payable by the service provider, or where the provider is non-resident or exempt from tax, reclaimed.[83]

text: Excise[edit]

text: Excise tax is charged on mineral oil, tobacco, and alcohol.[84]

text:
Mineral oil includes hydrocarbon oil, liquefied petroleum gas, substitute fuel, and additives.[85] Hydrocarbon oil includes petroleum oil, oil produced from coal, bituminous substances, and liquid hydrocarbons, but not substances that are solid or semi-solid at 15 °C[85] In addition to the tax, a carbon charge is applicable to petrol, aviation gasoline, and heavy oil used as a propellant, for air navigation, or for private pleasure navigation,[86] and this was scheduled to be extended in May 2010 to apply to other uses of heavy oil and liquefied petroleum gas,[87] and to natural gas.[88]
Tobacco excise applies to tobacco products, including cigars, cigarettes, cavendish, hard-pressed tobacco, pipe tobacco, and other smoking or chewing tobacco.[89] The increased rate of tax will bring prices for cigerettes up by 50c per packet as outlined in the Irish Budget 2018.
Alcohol and alcoholic beverages duty applies to alcohol products produced in Ireland or imported into Ireland.[90] As of 2016 tax over a bottle of wine is over 50%.[91]

text: Other taxes[edit]

text: An assortment of other taxes are charged in Ireland, which do not fit under any other heading.

text: Local Property Tax[edit]

text: This was introduced in the Finance Act of 2013, this Tax is levied for most properties at 0.18% of the self-assessed market value. The value assessed is the value in May 2013 initially. This initial valuation will be used until the next assessment date in November 2016. A higher rate of 0.25% of market value – the so-called Mansion Tax applies to properties valued at greater than €1,000,000.

text: Plastic bag levy[edit]

text: Since March 2002, a levy, called the Environmental Levy, has applied to the supply of plastic shopping bags by retailers.[92] The levy is currently 22 cents per plastic bag.[93] s The levy does not apply to:[92]

text:
Small bags used solely to contain any of the following, whether packaged or not:

Fresh fish and fresh fish products
Fresh meat and fresh meat products
Fresh poultry and fresh poultry products

Small bags used solely to contain unpackaged:

Fruit, nuts, or vegetables
Confectionery
Dairy products
Cooked food, whether cold or hot
Ice

Bags supplied on board an aircraft or ship
Bags supplied airside in an airport or in the passenger-only area of a port, for the purpose of carrying the goods on board an aeroplane or ship
Bags sold for 70-cent or more

text: A small bag is one smaller than 225mm wide, 345mm deep, and 450mm long (including handles). The law requires that the levy be passed on to customers.[92]

text: Vehicle Registration Tax[edit]

text: Vehicle Registration Tax or VRT is chargeable on registration of a motor vehicle in Ireland, and every motor vehicle brought into the country, other than temporarily by a visitor, must be registered with Revenue and must have VRT paid for it by the end of the working day after it arrives in the country.[94]

text: Vehicles are assessed under five categories for VRT, depending on the type of vehicle.[95]

text:
Category A includes cars, jeeps, and minibuses having fewer than 12 seats, not including the driver. The tax chargeable is based on carbon dioxide emissions per kilometre, ranging from 14% of open market selling price (for vehicles emitting under 120g CO2/km) to 36% of open market selling price (for vehicles emitting over 226g CO2/km).[95]
Category B includes car- and jeep-derived vans. The rate of VRT is 13.3% of the open market selling price, with a minimum of €125.[95]
Category C includes commercial vehicles, tractors, and buses having at least 13 seats (including the driver). The VRT chargeable is €50.[95]
Category D includes ambulances, fire engines, and vehicles used for the transportation of road construction machinery. Vehicles in category D are exempt from VRT.[95]

text: Motorcycles[edit]

text: Motorcycles and motor scooters are chargeable for VRT by reference to the engine displacement, at a rate of €2 per cc for the first 350cc and €1 per cc thereafter. There is a reduction depending on the age of the vehicle, from 10% after three months to 100% (completely remitted) for vehicles over 30 years old.[95]

text: Electric and hybrid vehicles[edit]

text: Electric vehicles and hybrid vehicles can have a remission or repayment of VRT of up to €2,500 until the end of 2010.[95]

text: VAT[edit]

text: VAT is chargeable (on the VRT-inclusive price) on new vehicles (but not tractors) imported unregistered or within six months of registration outside Ireland, or on vehicles with an odometer reading under 6,000 kilometres at import.[95]

text: Penalties[edit]

text: A vehicle on which VRT should have been paid but was not is liable to be seized.[95]

text: Non-principal private residence levy[edit]

text: The owner of a house other than a principal private residence must pay a charge, as of 2010[update] €200, per year.[96] The charge for 2009 was payable in September, but in subsequent years, it is payable in March.[97]

text: The charge applies to "residential properties", which includes a house, maisonette, flat, or apartment, but excludes:[98]

text:
Buildings which are of scientific, historical, architectural or aesthetic interest and are open to the public, subject to approval of the Minister for Community, Rural and Gaeltacht Affairs and Revenue
A building which is part of the trading stock of a business and has never been used as a dwelling, nor has any income been derived from it
A building let by a minister of the government, a housing authority, or the HSE
A building let by a body approved by a housing authority
A building let to a housing authority, or to the HSE
A building subject to commercial rates

text: Additionally, the following persons are exempt from paying the charge in respect of the building or buildings in question:[99]

text:
A person occupying a building as his sole or main residence (which includes a person who so occupies part of a building and claims rent-a-room relief on the remainder)
A charity or a discretionary trust
A divorced or separated person whose former spouse lives in the building
An incapacitated person living in a place which he does not own (e.g. a nursing home)
A person who allows a relative to reside, free of rent, in a building within 2 kilometres of his own residence (vernacularly called a "granny flat")

text: If the charge is unpaid, it has the effect of a charge in favour of the local council against the property.[100]

text: A person who moves house is not liable to the charge in respect of either of the houses that year.[101]

text: Motor tax[edit]

text: Motor tax, payable to the local council where the owner lives, arises when a car or other motor vehicle is used on a public road.[102] A circular receipt, known colloquially as a tax disc, is issued on payment and must be displayed in the front of the vehicle. Certain vehicles, including state-owned vehicles, fire engines, and vehicles for disabled drivers are exempt from motor tax.[103]

text: Motor tax may be paid for three, six, or 12 months, although paying annually is cheaper.[102] It can be paid online; verification of insurance details is required to get a tax disc.[104]

text: The tax for private cars first registered from July 2008 is calculated on the basis of carbon dioxide emissions;[105] for cars registered before that, the rate depends on engine displacement.[106] Goods vehicle tax rates are determined based on gross vehicle weight,[107] the tax for buses is based on the number of seats,[107] and flat rates apply to other types of vehicles.[107]

text: Taxation evasion and tax avoidance[edit]

text:
Tax evasion in Ireland, while a common problem historically, is now not as widespread. The reasons are twofold – most people pay at source (PAYE) and the penalties for evasion are high. The Irish Revenue target specific industries every year. Industries have included fast food take away restaurants, banks and farmers.
Tax avoidance is a legal process where one's financial affairs are arranged so as to legitimately pay less tax. In some cases the Revenue will pursue individuals or companies who avail of tax avoidance; however their success here is limited because tax avoidance is entirely legal.

text: The areas where tax evasion can still be found are businesses that deal in a lot of cash. The trades, small businesses, etc., will sell goods and perform services while accepting cash for the good/service. The buyer will avoid paying VAT at 21% and the seller does not declare the monies for Income Tax. Revenue perform random audits on businesses to discourage and punish this. Businesses are regularly taken to court for tax evasion. Revenue claim a business will be audited roughly every seven years.

text: Other methods have also been employed by government to combat tax evasion. For example, the introduction of a Taxi Regulator and subsequent regulations for the taxi industry has meant that the opportunities for taxi drivers to avoid declaring cash income have dwindled. By law, taxi drivers must now issue an electronic receipt for each fare, effectively recording their income.

text: Local taxes[edit]

text: Prior to 1977, all property owners in Ireland had to pay "rates" – based on the "rateable valuation" of the property – to the local council. Rates were used by local authorities to provide services such as mains water and refuse collection. Rates for private residences were abolished in 1977, with local authorities instead receiving funding from central government. They continue in operation for commercial property.

text: In recent years, the government has introduced new local taxes. A charge for water will be introduced by 2014. A bin tax, for domestic refuse collection, was introduced in the last 15 years. Opponents claim that this is double-taxation – that in the aftermath of the abolition of domestic rates in 1977, their taxes were increased to fund local authorities. However, with the ever-rising cost of providing these services, council funding is no longer sufficient to cover costs and user charges would free up council budgets for more worthwhile projects.

text: Motor tax is paid into the Local Government Fund and is distributed among local authorities.


document_title: Smoke 'em if you got 'em

question_text: origin of smoke em if you got em

question_tokens: origin of smoke em if you got em

root

text: Smoke 'em if you got 'em

text: The phrase "Smoke 'em if you got 'em" or "Smoke if you got 'em" is slang for "do what you want, if you have the means". The first phrase was popular in the United States military during World War II, meaning to take a break. Officers would say "Smoke 'em if you got 'em", allowing the soldiers to take a break and smoke their cigarettes,  "if you got' em" referring to the vagaries of war. Cigarettes were nearly impossible to get in Europe during that time because of the deprivations of the war. Along with nylon stockings for women, cigarettes were a luxury item that took on cultural importance beyond their monetary value. Soldiers got a daily allotment of cigarettes with their K ration, the 1940s combat ration equivalent of modern Meals, Ready-to-Eat (MREs).  Not all soldiers smoked, and unsmoked cigarettes became a War Department currency. The soldiers traded freely across all borders and social classes.  Seventy-five years later, the phrase was a touchstone used in all media to evoke a former heroic period. [1]

tag: p


document_title: Staff sergeant

question_text: what rank is a staff sergeant in the marines

text: Staff sergeant

text: History of title[edit]

text: In origin certain senior sergeants were assigned to administrative, supervisory, or other specialist duties as part of the staff of a British army regiment. As such they held seniority over sergeants who were members of a battalion or company, and were paid correspondingly increased wages. Their seniority was indicated by a crown worn above the three sergeants' stripes on their uniform rank markings.

text: National variations[edit]

text: Australia[edit]

text: In the Australian Army and Cadets, the rank of staff sergeant is being phased out.[1] It was usually held by the company quartermaster sergeant or the holders of other administrative roles. Staff sergeants are always addressed as "Staff Sergeant" or "Staff", never as "Sergeant" as it degrades their rank. "Chief" is another nickname though this is only used for the company chief clerk (in some instances the chief clerk role can be filled by another non-commissioned rank (but not warrant officer) and still be referred to as "Chief"). A staff sergeant ranks above sergeant and below warrant officer class 2.

text: Israel[edit]

text: In the Israel Defense Forces, soldiers are promoted from sergeant to staff sergeant (samál rishón) after 28 months of service for combat soldiers, and 32 months of service for non-combat soldiers, if they performed their duties appropriately during this time. Soldiers who take a commander's course may become staff sergeants earlier (usually after 24 months of service, or one year from becoming a commander). The rank insignia is composed of three clear-blue stripes (as is the rank of sergeant) with an embroidered fig leaf, a biblical motif, in the center of the rank insignia. Staff sergeants get a symbolic pay raise.

text: Norway[edit]

text: In the Norwegian Defence Forces, the tasks and responsibilities of the staff sergeant (oversersjant) are not clear; quite recently, in January 2016, Norway replaced their old rank system, and implemented a new, which is more adapted to other NATO members.[2] In 1975, all of the Norwegian military branches abolished the system of using non-commissioned officers.[3] Now, however, Norway is reintroducing the Non-Commissioned Officer Corps, allowing officers to stay get up in ranks without a long education from a military academy or a university degree.

text: Singapore[edit]

text: A staff sergeant (SSG) in the Singapore Armed Forces ranks above first sergeant and below master sergeant. It is the second most senior specialist rank. Staff sergeants are addressed as "Staff Sergeant" or "Staff", but never "Sergeant".[4]

text: Staff sergeants may be appointed as company sergeant major if they are due for promotion to master sergeant.[citation needed] They are usually addressed as "CSM" in camp, although in the past they were referred to as "Encik", which is now used to address only warrant officers.

text: The rank insignia consists of two chevrons pointing up and three chevrons pointing down, with the Singapore coat of arms in the middle.[5]

text: In the Singapore Police Force, the rank of Staff Sergeant is currently being phased out with the newly overhauled "unified police rank structure" which allows an direct-entry Sergeant to be eligible for emplacement to the rank of Inspector without a degree.

text: In the past, the rank of Staff Sergeant is above the rank of Sergeant, and below the rank of Senior Staff Sergeant; with the new rank structure being introduced, the rank and insigna of Staff Sergeant is being phased out, and being replaced with three grades of Sergeant, namely, Sergeant (1), Sergeant (2), and Sergeant (3), before being promoted directly to Senior Staff Sergeant. However, all three grades of Sergeants all don the same three chevrons insigna.

text:
Singapore Armed Forces specialist ranks

NATO rank code
OR-5
OR-6
OR-7
OR-8
OR-9

Insignia

Rank
Third sergeant
Second sergeant
First sergeant
Staff sergeant
Master sergeant

Abbreviation
3SG
2SG
1SG
SSG
MSG

tag: table

text: Taiwan[edit]

text: Staff Sergeant (Chinese: 中士; pinyin: Zhōng Shi) of the R.O.C Armed Forces in Taiwan ranks below Sergeant and above Corporal,[6] making it different from the armed forces of other countries where staff sergeant ranks higher than sergeant. The rank of Staff Sergeant exists in the Army, Air Force and the Marine Corps, and is equivalent to the Petty officer 2nd Class in the Navy.[7]

text: United Kingdom[edit]

text: In the British Army, staff sergeant (SSgt or formerly S/Sgt) ranks above sergeant and below warrant officer class 2. The rank is given a NATO code of OR-7. The insignia is the monarch's crown above three downward pointing chevrons.

text: Staff sergeants can also hold other appointments, such as company quartermaster sergeant, and are usually known by that appointment if held. The equivalent rank in infantry regiments is colour sergeant, and holders are known by that title no matter what their appointment. In the Household Cavalry the equivalent rank is staff corporal.

text: British staff sergeants are never referred to or addressed as "Sergeant", which would be reducing their rank, but are referred to and addressed as "Staff Sergeant" or "Staff" ("Staff Jones", for instance) or by their appointment or its abbreviation. Quartermaster sergeants are often addressed as "Q". In most cavalry regiments, staff sergeants are addressed as "Sergeant Major", which is assumed to derive from the original rank of troop sergeant major.

text: Flight sergeant and chief technician are the Royal Air Force equivalents. Chief petty officer is the equivalent in the Royal Navy and colour sergeant in the Royal Marines.

text:
[show]

v
t
e

Ratings and other ranks of the British Armed Forces

Service
Royal Navy
Royal Marines
Army
Royal Air Force

OR-1

Pte
AC

OR-2
AB
Mne
Pte
LAC / SAC / SAC(T)

OR-3
Not Applicable
LCpl
LCpl
LCpl (RAF Regt only)

OR-4
LH
Cpl
Cpl
Cpl

OR-5/OR-6
PO
Sgt
Sgt
Sgt

OR-7
CPO
CSgt
SSgt / CSgt
Chf Tech - Flt Sgt

OR-8

WO2
WO2

OR-9
WO1
WO1
WO1
WO / MAcr

text: United States[edit]

text:
Staff sergeant insignia
U.S. Army

text:
Staff sergeant insignia
U.S. Marine Corps

text:
Staff sergeant insignia
U.S. Air Force

text: U.S. Army[edit]

text: Staff sergeant (SSG) is E-6 rank in the U.S. Army, just above sergeant and below sergeant first class, and is a non-commissioned officer. Staff sergeants are generally placed in charge of squads, but can also act as platoon sergeants in the absence of a sergeant first class. In support units, staff sergeants ordinarily hold headquarters positions because of the number of slots available for them in these units. Staff sergeants are typically assigned as a squad leader or company operations non-commissioned officer in charge at the company level, but may also hold other positions depending on the type of unit. Staff sergeants are referred to as "Sergeant" except in certain training environments and schools. The NATO code is OR-6.

text: The rank of staff sergeant in the U.S. Army, along with technical sergeant (renamed sergeant first class in 1948) and master sergeant, was created by Congress after the First World War.[8] In 1920 the Army combined several company/battery/troop level "staff" NCO ranks, including color sergeant, supply sergeant, radio sergeant, eleven grades of sergeant first class, three grades of sergeant, two grades of master gunner, and assistant band leader into the new rank of staff sergeant. Staff sergeant, as did the ranks it combined/replaced, then ranked above sergeant but below first sergeant. At that time, sergeants served as section leaders, platoon guides, and assistants to platoon commanders (the position of platoon sergeant, nor a separate rank for the position, did not yet exist), and included several formerly separate ranks such as mess sergeant, company supply sergeant, and stable sergeant, etc. In 1940, staff sergeant became the rank title of rifle platoon sergeants and in 1942 rifle squad leaders became staff sergeants, with platoon sergeants then being promoted to technical sergeants. (Perrenot, 2009)[9]

text: U.S. Marine Corps[edit]

text: Staff Sergeant (SSgt) is E-6 rank (NATO code OR-6) in the U.S. Marine Corps (USMC), ranking above Sergeant and below Gunnery Sergeant. This grade is normally achieved after 7 to 10 years in service.

text: A Marine Staff Sergeant is a staff non-commissioned officer rank (SNCO). These SNCOs are career Marines serving as staff sergeants through master gunnery sergeant/sergeant major/Sergeant Major of the Marine Corps in grades E-6 through E-9. Together, they are responsible to the commanding officer for the welfare, morale, discipline, and efficiency of Marines in their charge. Using their experience gained by time in service, including previous deployments, proven military skills and advanced leadership training, SNCOs are responsible for the proficiency, training and administrative issue of their Marines.

text: Staff sergeants in infantry, and light armored reconnaissance units typically serve in the billet of platoon sergeant of a 42-member rifle platoon, an 18-member scout sniper platoon (infantry battalion H&S company S-2 section) or a 24-member light armored reconnaissance platoon. In reconnaissance battalions, staff sergeants usually serve as squad/team leaders of a 6-member reconnaissance team. When serving as a platoon sergeant, they are the senior tactical advisor to the platoon commander (an officer) and the second-in-command of the platoon.

text: Staff sergeants also serve as a section leaders in weapons platoons (the platoon sergeant being a gunnery sergeant in weapons platoons) leading from 8 – 27 Marines in a crew-served weapons section (i.e., machine guns, mortars, assault weapons/rockets, and anti-tank missiles). In artillery batteries staff sergeants serve as either the local security chief/platoon sergeant of a firing battery's 94-member firing platoon or as section chief of a 10-member artillery section (viz., gun crew). In tank and assault amphibian units, they serve as section leaders in charge of 8 Marines manning two tanks or 9 Marines manning three AAVs, respectively, under a gunnery sergeant serving as platoon sergeant. When there is a shortage of gunnery sergeants, they may be assigned to a billet of platoon sergeant or company/battery gunnery sergeant, and in the event of a shortage of officers may be temporarily billeted as a platoon commander.

text: Staff sergeants also serve as staff non-commissioned officers in military staff sections and headquarters and service companies/headquarters batteries at battalion/squadron, regiment/group, division/wing level. Typical staff sergeant billets found in combat support companies and battalion, regiment, and division headquarters are: Personnel Chief, Senior Administration Clerk, Career Planner, Human Affairs NCO, Education/Personal Affairs Assistant, Senior Combat Photographer, Substance Abuse Counselor, Reports NCO, MAGTF Plans Chief, NBC Defense NCO/Training NCO, Intelligence Chief, Senior Intelligence Analyst, Special Security Office Chief, Operations Chief, Operations Assistant, Logistics Chief, Maintenance Management Chief, Ammunition Chief, Senior Ammunition Technician, Local Security Chief, Senior Radio Technician, Wire Chief/Supervisor, Radio Supervisor, Senior Field Radio Operator, Supply Chief, Senior General Warehouseman, Senior Small Arms Repair Technician, Senior Electro-Optical Ordnance Repairman, Motor Vehicle Maintenance Chief, Motor Operations Chief, Assistant Mess Manager, Cook Specialist, and Senior Chief Cook.

text: In Command Element, Combat Logistics Element, and Aviation Combat Element organizations, staff sergeants serve in basically similar positions of responsibility, authority, and accountability as their Ground Combat Element counterparts, with perhaps slightly different titles, such as Branch/Section Chief/NCOIC (Non-Commissioned Officer-In-Charge) in various work centers (e.g. mechanical, avionics, electrical, and ordnance divisions) within the aircraft maintenance department of a Marine aircraft squadron. Non Fleet Marine Force (or other operating forces) assignments may include supervisory or staff positions in recruiting, drill instructor, Marine Security Guard, Naval ROTC instructor or service school instructor, and major/joint/combined headquarters commands.

text: Staff sergeants, as are all Marine Corps SNCOs, addressed and referred to by their complete rank title (i.e. "Staff Sergeant Jones" or simply "Staff Sergeant," with the abbreviation "SSgt").

text: The rank of Staff Sergeant in the USMC was created in 1923 to coincide with the U.S. Army's ranks.[10] Until the end of WW2, the insignia of platoon sergeant was three chevrons and a rocker, with Staff Sergeant having a horizontal stripe instead of a rocker below the chevrons. After the separate rank of Platoon Sergeant was eliminated, the Staff Sergeant rank switched over to the rocker insignia and Staff Sergeants held the platoon sergeant's billet.

text: U.S. Air Force[edit]

text: Staff sergeant (SSgt) is E-5 in the U.S. Air Force. It ranks above senior airman and below technical sergeant. It is the Air Force's first non-commissioned officer rank, as well as the first Air Force rank to which promotion is attained on a competitive basis. Sergeants, also known in Air Force jargon as "buck sergeant"', no longer exist, having been eliminated in the 1990s after sharing the same pay grade with that of the rank of senior airman (E-4). Staff sergeants are expected to be technically proficient and function as first-line supervisors within a 'work center'. After being selected for promotion, senior airmen must attend Airman Leadership School, which teaches them basic leadership skills and how to write performance reports to become staff sergeant. The term of address is "Staff Sergeant" or "Sergeant". High year of tenure was reduced from 20 to 15 years in 2013.

text:
[show]

v
t
e

United States enlisted ranks

Pay grade →
Branch of service ↓
E-1
E-2
E-3
E-4
E-5
E-6
E-7
E-8
E-9

Army

PVT

PV2

PFC

SPC – CPL

SGT

SSG

SFC

MSG – 1SG

SGM – CSM – SMA

Marine Corps

Pvt

PFC

LCpl

Cpl

Sgt

SSgt

GySgt

MSgt – 1stSgt

MGySgt – SgtMaj – SgtMajMarCor

Navy

SR

SA

SN

PO3

PO2

PO1

CPO

SCPO – CMDCS

MCPO – CMDCM – FORCM, FLTCM – MCPON

Air Force

AB

Amn

A1C

SrA

SSgt

TSgt

MSgt – 1st Sgt

SMSgt – 1st Sgt

CMSgt – 1st Sgt – CCM – CMSAF

Coast Guard

SR

SA

SN

PO3

PO2

PO1

CPO

SCPO

MCPO – CMC – Area CMC, CGRF-MC – MCPOCG

text: Cadet staff sergeant[edit]

text: The rank of cadet staff sergeant (CSSG or C/SSgt) is used by many cadet organisations around the world, including the Army Cadet Force and the Army Section of the Combined Cadet Force in the United Kingdom, and the U.S. Air Force Academy, the Army Reserve Officer Training Corps and Air Force Reserve Officer Training Corps pre-commissioning programs on college and university campuses, the Army, Marine Corps and Air Force Junior Reserve Officer Training Corps programs in U.S. high schools, and the Civil Air Patrol cadet program.

text: Police rank[edit]

text: The rank of 'staff sergeant' is used in some police forces to indicate a senior supervisor. The rank is commonly used, for example, in most Canadian police services, and in the Hong Kong Police Force. Other national police services (for example, Cyprus) have a corresponding rank of 'senior sergeant'. In the United Kingdom, the equivalent police rank for more than a century was 'Station sergeant', using the same rank markings as an army 'staff sergeant'. Station sergeants were first appointed in 1890, and the final appointment in a mainstream British police force was in 1989. The rank is still used in at least one of the British specialist police forces, the Port of Felixstowe Police.

text: Other uses[edit]

text: A number of other organisations, basing their structure on military ranks, have historically used, or still use, the rank of 'staff sergeant'. The rank of staff sergeant was, for example, phased out of the rank structure of St John Ambulance (England and the Islands) in the early 1990s.


document_title: Manatee conservation

question_text: when were manatees put on the endangered list

text: Manatee conservation

text: Sources of danger[edit]

text: Various human activities threaten manatee populations. Fishing nets and lines can cause injuries to manatees that can lead to serious infections. Some manatee deaths are the result of collisions with boats. Additionally, coastal development can affect manatee habitats, both positively and negatively. Manatees tend to gather in the warm water outflows of power plants and springs during cold weather.

text: Becoming endangered / legal protection[edit]

text: Starting in the 18th century when the English declared Florida a manatee sanctuary and made manatee hunting illegal, people have worked to protect this species. In 1893, manatees first received protection under Florida law, and in 1907 this law was revised to impose a fine of $500 and/or six months of jail time for molesting or killing a manatee.[3] In accordance with the Endangered Species Preservation Act of 1966, an act of Congress designed to list endangered animal species and offer them limited protection, the manatee became one of 78 original species listed as being threatened with extinction. There are currently more than 1300 species on this list.[4] On March 11, 1967 federal efforts to protect the manatee began when the United States Fish and Wildlife Service listed the manatee as endangered.[3]

text: In 1972, the manatee was designated a marine mammal protected under the Federal Marine Mammal Protection Act. This act prohibited the removal of any marine mammal and imposed a fine of up to $2000 and/or one year in jail for doing so.[5] The Endangered Species Act of 1966 was revised in 1973 and increased federal protection of manatees. The “act made it a violation to harass, harm, pursue, hunt, shoot, wound, kill, capture, or collect an endangered species…authorized cooperative agreements between states and the federal government with funding management, research and law enforcement.”[5]

text: In 1974 the Sirenia Project was established in Gainesville, Florida to provide manatee documentation and rescue programs. In 1976, Sea World of Florida began a Manatee Rescue and Rehabilitation Program.[5] The Florida Manatee Sanctuary Act passed in 1978, amending the 1907 state law. Florida became an official refuge and sanctuary for the marine mammals, and the regulation of boat speeds in areas of manatee inhabitation became allowed.[5] In that same year, the U. S. Fish and Wildlife Service, Florida Audubon Society, and Sea World also sponsored the “West Indian Manatee Workshop” in which six management recommendations were proposed: regulations to control boaters and divers, land acquisition for refuges, study of potential artificial refuges, explore technological control mechanisms to protect manatees, develop oil spill contingency plans, and increase public education.[5]

text: In 1979, Florida Governor Bob Graham made November Manatee Awareness Month, and the first state-designated protection zones were established.[5] The year 1980 saw Congress allocate $100, 000 to the Marine Mammal Commission and the development of the initial Federal Manatee Recovery Plan by the U. S. Fish and Wildlife Service.[5] In 1981 Bob Graham and Jimmy Buffett formed the Save the Manatee Committee, the precursor of the Save the Manatee Club, which sought to protect manatees and their habitats.[5] Both the Marine Mammal Protection Act and the Endangered Species Act were reauthorized in 1988 as various new groups, companies, and organizations began to invest time and resources in the protection of the manatee.[5] The early 1990s saw more government money being allocated to the cause, more research being conducted, and more protection plans being implemented.[5]

text: The U.S. Fish and Wildlife Service revised the Manatee Recovery Plan Objectives in 1996 to include the following: assess and minimize causes of manatee mortality and injury, protect essential habitat, determine and monitor the status of the manatee population and essential habitat, coordinate and oversee cooperative recovery work.[5] Throughout the early 2000s (decade), various counties in Florida continued to revise and/or create specific conservation plans in conjunction with federal and statewide efforts.[5]

text: As of January 7, 2016, as a result of significant improvements in its population and habitat conditions, and reductions in direct threats, the U.S. Fish and Wildlife Service announced that the West Indian manatee is proposed to be downlisted from endangered to threatened status under the Endangered Species Act (ESA). The proposal to downlist the manatee to threatened will not affect federal protections currently afforded by the ESA, and the Service remains committed to conservation actions to fully recover manatee populations. The range-wide minimum known population is estimated to be at least 13,000 manatees, with more than 6,300 in Florida. When aerial surveys began in 1991, there were only an estimated 1,267 manatees in Florida, meaning that the last 25 years has seen a 400 percent increase in the species population in that state. [6][7]

text: Organizations[edit]

text: Many institutes help promote awareness of the threats faced by manatees, raise money for manatee research, and generally work to ensure the survival of this endangered species. One of the largest and most influential organizations is the Save the Manatee Club. This non-profit organization was created by Bob Graham and Jimmy Buffett as a means of including the public in manatee conservation.[8] The club sponsors an Adopt-A-Manatee program that uses it funds for “public awareness and education projects; manatee research; rescue and rehabilitation efforts; and advocacy and legal action in order to ensure better protection for manatees and their habitat.”[8] It also sponsors various public awareness, education, and volunteer activities.[8]

text: Sirenian International is one and conservation of manatees.[9] The group considers itself a “partnership of scientists, students, educators, conservationists, and the public” that sponsors various projects throughout the world.[9] Membership is divided into three groups based upon financial contributions and active service to the organization: participating member, supporting member, and contributing member.[9]

text: SeaWorld of Florida has played a major role in the efforts to protect and conserve the manatees. Sea World has the authority to rescue and rehabilitate manatees, and has had a great deal of success doing so.[10] Evidence of this is shown by the fact that eight manatees were rescued and five were returned to their natural environments by Sea World of Florida’s rescue team in 2007.[11] Additionally, the theme park has an exhibit titled “Manatees: The Last Generation?” aimed at educating guests about the importance of protecting this endangered species.[12]

text: One of the most popular efforts to raise money for manatee research and conservation is the sale of license plates by the Florida Fish and Wildlife Conservation Commission. The proceeds of these sales make up a large percentage of the funds dedicated to this cause, having raised $34,000,000 since 1990.[13] Money collected from decal sales, boat registration fees, and voluntary donations also contribute to the Save the Manatee Trust Fund.[13] A newly redesigned license plate was released in December 2007.[13]

text: Manatee Appreciation Day is celebrated on the last Wednesday of March in the United States. Florida celebrates Manatee Awareness Month during November,[14] which has been endorsed by comedian Alec Baldwin.[15]


document_title: List of Mount Everest records of India

question_text: who is the first indian woman to climb the mount everest

text: List of Mount Everest records of India

text: Indian records[edit]

text:
Love Raj Singh Dharmshaktu - Climbed Mount Everest seven times.
Bachendri Pal (Hindi: बचेंद्री पाल) - In 1984 became the first Indian woman to reach the summit of Mount Everest[5]
Prem Lata Agarwal (Hindi: प्रेम लता अग्रवाल) - Summiting Mount Everest (2011) The first Indian woman mountaineer to complete the seven summits and one of the oldest Indian women mountaineer to summit Mount Everest at an age of 48 years.

text: Gurgaon’s 53-year-old Sangeeta Sindhi Bahl, a former Miss India finalist in 1985, became the oldest Indian woman to scale world’s highest peak Mt Everest on May 19, 2018[6].

text: See also Category: Indian summiters of Mount Everest

text: Nungshi & Tashi Malik

text: World Records •19 May 2013: First female twins to scale Mt Everest (entered in Guinness world records) •16 Dec 2014: First siblings & twins to climb ‘Seven Summits’ (highest peaks in all continents) (entered in Guinness world records) •21 Apr 2015: First siblings & twins to complete Adventurers Grand Slam & the Three Pole Challenge (entered in Guinness world records) •21 Apr 2015: Youngest persons ever to complete Adventurers Grand Slam & the Three Pole Challenge (entered in Guinness world records)

text: National/Regional Records •First South Asians to complete Adventurers Grand Slam & the Three Pole Challenge •Youngest South Asians and fastest Indian women to scale the ‘Seven Summits’ •First Indian women to climb all ‘Seven Summits’ in first attempt (overall 2nd Indian women) •Youngest and fastest South Asians to reach North & South Pole on Skis (completed in less than 4 months) •First Indian & South Asian women to reach North & South Pole on Skis

text:
In 2016 Deepika Rathore achieved here second Mount Everest summiting (her first was in 2012) [7]
On May 20, 2016, Radhika GR, Additional SP, from Telangana, became the first FEMALE CIVIL POLICE OFFICER from India to climb the Everest.
Also in 2016, Suhail Sharma, and IPS officer summited[8]

An all-girls 10-member expedition put some people on the summit.[9] This team did come across the stricken Bengal climbers and tried to help them a little.[9]
An Indian team from Bengal suffered three fatalities.[10]

text:
Anshu Jamsenpa who came from Bomdilla in Arunachal Pradesh, became the first woman to make a dual ascent of Mount Everest within a span of 5 days, setting the record for fastest double ascent in a single climbing season by a woman. This is a new world record set by the woman who broke the previous record of Nepal’s Chhurim Sherpa, who had ascended Mt. Everest twice in a week in the year 2012.A mother of two, Anshu Jamsenpa reached the summit of the world’s highest mountain for the second time on Sunday 21 May 2017.[11]
Madhusudan Patidar, a 20 year old from Indore, scaled the peak as part of an expedition which climbed Mt. Everest from the Chinese side.[12]

text: International records by Indians[edit]

text: Overall records achieved by Indian

text:
Record name: oldest Indian woman to climb Mount Everest
Record
Owner: Premlata Agrawal
Nation: India
Date 21.05.2011
showRef:https://www.outlookindia.com/newswire/story/premlata-oldest-indian-woman-to-scale-mt-everest/722642

First IAS to summit twice
2
Ravindra Kumar
 India
2013,2015
[13]

First woman to summit twice
2
Santosh Yadav
 India
1992, 1993
[14]

Youngest female to climb Mount Everest
13 years and 11 months old
Malavath Purna
 India
2014-05-25 !May 25, 2014
[15][16]

Youngest Boy to summit Mount Everest from North Ridge (Chinese Side)
20 Years 10 Months 2 days
Madhusudan Patidar
 India
21 May 2017
[17]

Youngest woman up to Summit Everest up to that time
19 years 35 days
Dicky Dolma
 India
May 10, 1993
[18]

Youngest woman to summit up to that time
24 years, 215 days
Santosh Yadav
 India
May 12, 1992

Youngest woman to summit up to that time
30 years 28 days
Bachendri Pal
 India
May 23, 1984
[19]

Oldest person to climb M. Everest from North side and oldest civilian to climb M. Everest up to that time
52 years
Debabrata Mukherjee (b 1962)
 India (West Bengal)
25 May 2014
[20]

Oldest person to climb M. Everest from South up to that time
56 years
S C Negi Additional DIG BSF (b 8 March 1950)[21]
 India (Himachal Pradesh)
24 May 2006
[22]

Oldest person to climb M. Everest up to that time
42 years, 6 months
Sonam Gyatso (b 1922)
 India (Sikkim)
22 May 1965
[19]

First person to reach the summit from three different routes (South Col, North Col and Kangshung Face)
Summited by 3 routes
Kushang Sherpa
 India
1993- 2003
[23]
[24]

First twins to climb Mount Everest together
Summited
Tashi and Nungshi Malik
 India
May 19, 2013
[25]

Female amputee (1 leg)
Summited Everest
Arunima Sinha
 India
May 21, 2013
[26]

Youngest person to trek to Everest Base Camp (Nepal)
5 years old
Harshit Saumitra
 India
October 2014
[27]

First to recite national anthem at everest
Summited
Ratnesh Pandey
 India
May 2016

First dual ascent made by a woman on Mount Everest summit within five days
Summited
Anshu Jamsenpa
 India
21 May 2017
[28]

First Civilian woman From Rajasthan (Ghardana Khurd, Jhunjhunu) on Mount Everest summit
39 Years [Summited]
Asha Jhajhria
 India
22 May 2017
[29]

text: Images[edit]