document_title: Chemical weapons in World War I

question_text: what were the effects of chlorine gas in ww1

question_tokens: what were the effects of chlorine gas in ww1

text: Chemical weapons in World War I

text: History of poison gas in World War I[edit]

text: 1914: Tear gas[edit]

text: The most frequently used chemicals during World War I were  tear-inducing irritants rather than fatal or disabling poisons. During World War I, the French army was the first to employ gas, using 26 mm grenades filled with tear gas (ethyl bromoacetate) in August 1914. The small quantities of gas delivered, roughly 19 cm³ per cartridge, were not even detected by the Germans. The stocks were rapidly consumed and by November a new order was placed by the French military. As bromine was scarce among the Entente allies, the active ingredient was changed to chloroacetone.[7]

text:
In October 1914, German troops fired fragmentation shells filled with a chemical irritant against British positions at Neuve Chapelle; the concentration achieved was so small that it too was barely noticed.[8]
None of the combatants considered the use of tear gas to be in conflict with the Hague Treaty of 1899, which prohibited the launching of projectiles containing asphyxiating or poisonous gas.[9]

text: 1915: Large-scale use and lethal gases[edit]

text: The first instance of large-scale use of gas as a weapon was on 31 January 1915, when Germany fired 18,000 artillery shells containing liquid xylyl bromide tear gas on Russian positions on the Rawka River, west of Warsaw during the Battle of Bolimov. Instead of vaporizing, the chemical froze and failed to have the desired effect.[8]

text: The first killing agent used by the German military was chlorine.[10] Chlorine is a powerful irritant that can inflict damage to the eyes, nose, throat and lungs. At high concentrations and prolonged exposure it can cause death by asphyxiation.[11] German chemical companies BASF, Hoechst and Bayer (which formed the IG Farben conglomerate in 1925) had been making chlorine as a by-product of their dye manufacturing.[12] In cooperation  with Fritz Haber of the Kaiser Wilhelm Institute for Chemistry in Berlin, they began developing methods of discharging  chlorine gas against enemy trenches.[13][14]

text: According to the fieldpost letter of Major Karl von Zingler, the first chlorine gas attack by German forces took place before 2 January 1915: "In other war theatres it does not go better and it has been said that our Chlorine is very effective. 140 English officers have been killed. This is a horrible weapon ...".[15]

text: By 22 April 1915, the German Army had 168 tons of chlorine deployed in 5,730 cylinders from Langemark–Poelkapelle, north of Ypres. At 17:30, in a slight easterly breeze, the liquid chlorine was siphoned from the tanks, producing gas which formed a grey-green cloud that drifted across positions held by French Colonial troops from Martinique, as well as the 1st Tirailleurs and the 2nd Zouaves from Algeria.[16] Faced with an unfamiliar threat these troops broke ranks, abandoning their trenches and creating an 8,000-yard (7 km) gap in the Allied line. The German infantry were also wary of the gas and, lacking reinforcements, failed to exploit the break before the 1st Canadian Division and assorted French troops reformed the line in scattered, hastily prepared positions 1,000–3,000 yards (910–2,740 m) apart.[8] The Entente governments claimed the attack was a flagrant violation of international law but Germany argued that the Hague treaty had only banned chemical shells, rather than the use of gas projectors.[17]

text: In what became the Second Battle of Ypres, the Germans used gas on three more occasions; on 24 April against the 1st Canadian Division,[18] on 2 May near Mouse Trap Farm and on 5 May against the British at Hill 60.[19] The British Official History stated that at Hill 60, "90 men died from gas poisoning in the trenches or before they could be got to a dressing station; of the 207 brought to the nearest dressing stations, 46 died almost immediately and 12 after long suffering."[20]

text: On 6 August, German troops used chlorine gas against Russian troops defending the Fortress of Osowiec. Surviving defenders drove back the attack and retained the fortress.

text: Germany used chemical weapons on the eastern front in an attack at Rawka, south of Warsaw. The Russian army took 9,000 casualties, with more than 1,000 fatalities. In response, the artillery branch of the Russian army organised a commission to study the delivery of poison gas in shells.[21]

text: Effectiveness and countermeasures[edit]

text: It quickly became evident that the men who stayed in their places suffered less than those who ran away, as any movement worsened the effects of the gas, and that those who stood up on the fire step suffered less—indeed they often escaped any serious effects—than those who lay down or sat at the bottom of a trench. Men who stood on the parapet suffered least, as the gas was denser near the ground. The worst sufferers were the wounded lying on the ground, or on stretchers, and the men who moved back with the cloud.[22] Chlorine was less effective as a weapon than the Germans had hoped, particularly as soon as simple countermeasures were introduced. The gas produced a visible greenish cloud and strong odour, making it easy to detect. It was water-soluble, so the simple expedient of covering the mouth and nose with a damp cloth was effective at reducing the effect of the gas. It was thought to be even more effective to use urine rather than water, as it was known at the time that chlorine reacted with urea (present in urine) to form dichloro urea.[23]

text: Chlorine required a concentration of 1,000 parts per million to be fatal, destroying tissue in the lungs, likely through the formation of hypochlorous and hydrochloric acids when dissolved in the water in the lungs.[24] Despite its limitations, chlorine was an effective psychological weapon—the sight of an oncoming cloud of the gas was a continual source of dread for the infantry.[25]

text: Countermeasures were quickly introduced in response to the use of chlorine. The Germans issued their troops with small gauze pads filled with cotton waste, and bottles of a bicarbonate solution with which to dampen the pads. Immediately following the use of chlorine gas by the Germans, instructions were sent to British and French troops to hold wet handkerchiefs or cloths over their mouths. Simple pad respirators similar to those issued to German troops were soon proposed by Lieutenant-Colonel N. C. Ferguson, the A.D.M.S. of the 28th Division. These pads were intended to be used damp, preferably dipped into a solution of bicarbonate kept in buckets for that purpose; other liquids were also used. Because such pads could not be expected to arrive at the front for several days, army divisions set about making them for themselves. Locally available muslin, flannel and gauze were used, officers were sent to Paris to buy more and local French women were employed making up rudimentary pads with string ties. Other units used lint bandages manufactured in the convent at Poperinge.  Pad respirators were sent up with rations to British troops in the line as early as the evening of 24 April.[26]

text: In Britain the Daily Mail newspaper encouraged women to manufacture cotton pads, and within one month a variety of pad respirators were available to British and French troops, along with motoring goggles to protect the eyes. The response was enormous and a million gas masks were produced in a day. The Mail's design was useless when dry and caused suffocation when wet—the respirator was responsible for the deaths of scores of men. By 6 July 1915, the entire British army was equipped with the more effective "smoke helmet" designed by Major Cluny MacPherson, Newfoundland Regiment, which was a flannel bag with a celluloid window, which entirely covered the head. The race was then on between the introduction of new and more effective poison gases and the production of effective countermeasures, which marked gas warfare until the armistice in November 1918.[26]

text: British gas attacks[edit]

text: The British expressed outrage at Germany's use of poison gas at Ypres and responded by developing their own gas warfare capability. The commander of II Corps, Lieutenant General Sir Charles Ferguson, said of gas:

text: It is a cowardly form of warfare which does not commend itself to me or other English soldiers ... We cannot win this war unless we kill or incapacitate more of our enemies than they do of us, and if this can only be done by our copying the enemy in his choice of weapons, we must not refuse to do so.[27]

text: The first use of gas by the British was at the Battle of Loos, 25 September 1915, but the attempt was a disaster. Chlorine, codenamed Red Star, was the agent to be used (140 tons arrayed in 5,100 cylinders), and the attack was dependent on a favourable wind. On this occasion the wind proved fickle, and the gas either lingered in no man's land or, in places, blew back on the British trenches.[8] This was compounded when the gas could not be released from all the British canisters because the wrong turning keys were sent with them. Subsequent retaliatory German shelling hit some of those unused full cylinders, releasing gas among the British troops.[28] Exacerbating the situation were the primitive flannel gas masks distributed to the British. The masks got hot, and the small eye-pieces misted over, reducing visibility. Some of the troops lifted the masks to get fresh air, causing them to be gassed.[29]

text: 1915: More deadly gases[edit]

text: The deficiencies of chlorine were overcome with the introduction of phosgene, which was prepared by a group of French chemists led by Victor Grignard and first used by France in 1915.[30] Colourless and having an odour likened to "mouldy hay," phosgene was difficult to detect, making it a more effective weapon.  Phosgene was sometimes used on its own, but was more often used mixed with an equal volume of chlorine, with the chlorine helping to spread the denser phosgene.[31] The Allies called this combination White Star after the marking painted on shells containing the mixture.[32]

text: Phosgene was a potent killing agent, deadlier than chlorine. It had a potential drawback in that some of the symptoms of exposure took 24 hours or more to manifest. This meant that the victims were initially still capable of putting up a fight; this could also mean that apparently fit troops would be incapacitated by the effects of the gas on the following day.[33]

text: In the first combined chlorine–phosgene attack by Germany, against British troops at Wieltje near Ypres, Belgium on 19 December 1915, 88 tons of the gas were released from cylinders causing 1069 casualties and 69 deaths.[31] The British P gas helmet, issued at the time, was impregnated with sodium phenolate and partially effective against phosgene. The modified PH Gas Helmet, which was impregnated with phenate hexamine and hexamethylene tetramine (urotropine) to improve the protection against phosgene, was issued in January 1916.[31][34][35]

text: Around 36,600 tons of phosgene were manufactured during the war, out of a total of 190,000 tons for all chemical weapons, making it second only to chlorine (93,800 tons) in the quantity manufactured:[36]

text:
Germany 18,100 tons
France 15,700 tons
United Kingdom 1,400 tons (also used French stocks)
United States 1,400 tons (also used French stocks)

text: Phosgene was never as notorious in public consciousness as mustard gas, but it killed far more people, about 85% of the 90,000 deaths caused by chemical weapons during World War I.

text: 1916: Austrian use[edit]

text: On 29 June 1916, Austrian forces attacked the Italian lines on Monte San Michele with a mix of  phosgene and chlorine gas.[37] Thousands of Italian soldiers died in this first chemical weapons attack on the Italian Front.

text: 1917: Mustard gas[edit]

text: The most widely reported and, perhaps, the most effective chemical agent of the First World War was sulfur mustard, known as "mustard gas". It is a volatile oily liquid. It was introduced as a vesicant by Germany in July 1917 prior to the Third Battle of Ypres.[8] The Germans marked their shells yellow for mustard gas and green for chlorine and phosgene; hence they called the new gas Yellow Cross. It was known to the British as HS (Hun Stuff), and the French called it Yperite (named after Ypres).[38]

text: Mustard gas is not an effective killing agent (though in high enough doses it is fatal) but can be used to harass and disable the enemy and pollute the battlefield. Delivered in artillery shells, mustard gas was heavier than air, and it settled to the ground as an oily liquid. Once in the soil, mustard gas remained active for several days, weeks, or even months, depending on the weather conditions.[39]

text: The skin of victims of mustard gas blistered, their eyes became very sore and they began to vomit. Mustard gas caused internal and external bleeding and attacked the bronchial tubes, stripping off the mucous membrane. This was extremely painful. Fatally injured victims sometimes took four or five weeks to die of mustard gas exposure.[40]

text: One nurse, Vera Brittain, wrote: "I wish those people who talk about going on with this war whatever it costs could see the soldiers suffering from mustard gas poisoning. Great mustard-coloured blisters, blind eyes, all sticky and stuck together, always fighting for breath, with voices a mere whisper, saying that their throats are closing and they know they will choke."[41]

text: The polluting nature of mustard gas meant that it was not always suitable for supporting an attack as the assaulting infantry would be exposed to the gas when they advanced. When Germany launched Operation Michael on 21 March 1918, they saturated the Flesquières salient with mustard gas instead of attacking it directly, believing that the harassing effect of the gas, coupled with threats to the salient's flanks, would make the British position untenable.[citation needed]

text: Gas never reproduced the dramatic success of 22 April 1915; it became a standard weapon which, combined with conventional artillery, was used to support most attacks in the later stages of the war. Gas was employed primarily on the Western Front—the static, confined trench system was ideal for achieving an effective concentration. Germany also used gas against Russia on the Eastern Front, where the lack of effective countermeasures resulted in deaths of over 56,000 Russians,[42] while Britain experimented with gas in Palestine during the Second Battle of Gaza.[43] Russia began manufacturing chlorine gas in 1916, with phosgene being produced later in the year. Most of the manufactured gas was never used.[21]

text: The British Army first used mustard gas in November 1917 at Cambrai, after their armies had captured a stockpile of German mustard gas shells. It took the British more than a year to develop their own mustard gas weapon, with production of the chemicals centred on Avonmouth Docks.[44][45] (The only option available to the British was the Despretz–Niemann–Guthrie process). This was used first in September 1918 during the breaking of the Hindenburg Line with the Hundred Days' Offensive.

text: The Allies mounted more gas attacks than the Germans in 1917 and 1918 because of a marked increase in production of gas from the Allied nations. Germany was unable to keep up with this pace despite creating various new gases for use in battle, mostly as a result of very costly methods of production. Entry into the war by the United States allowed the Allies to increase mustard gas production far more than Germany.[46][47] Also the prevailing wind on the Western Front was blowing from west to east,[48] which meant the British more frequently had favourable conditions for a gas release than did the Germans.

text: When the United States entered the war, it was already mobilizing resources from academic, industry and military sectors for research and development into poison gas. A Subcommittee on Noxious Gases was created by the National Research Committee, a major research centre was established at Camp American University, and the 1st Gas Regiment was recruited.[47] The 1st Gas Regiment eventually served in France, where it used phosgene gas in several attacks.[49][47] The Artillery used mustard gas with significant effect during the Meuse Argonne Offensive on at least three occasions.[50] The United States began large-scale production of an improved vesicant gas known as Lewisite, for use in an offensive planned for early 1919. By the time of the armistice on 11 November, a plant near Willoughby, Ohio was producing 10 tons per day of the substance, for a total of about 150 tons. It is uncertain what effect this new chemical would have had on the battlefield, as it degrades in moist conditions.[51][52]

text: Post-war[edit]

text: By the end of the war, chemical weapons had lost much of their effectiveness against well trained and equipped troops. At that time, chemical weapon agents inflicted an estimated 1.3 million casualties.[53]

text: Nevertheless, in the following years, chemical weapons were used in several, mainly colonial, wars where one side had an advantage in equipment over the other. The British used poison gas, possibly adamsite, against Russian revolutionary troops beginning on 27 August 1919[54] and contemplated using chemical weapons against Iraqi insurgents in the 1920s; Bolshevik troops used poison gas to suppress the Tambov Rebellion in 1920, Spain used chemical weapons in Morocco against Rif tribesmen throughout the 1920s[55] and Italy used mustard gas in Libya in 1930 and again during its invasion of Ethiopia in 1936.[56] In 1925, a Chinese warlord, Zhang Zuolin, contracted a German company to build him a mustard gas plant in Shenyang,[55] which was completed in 1927.

text: Public opinion had by then turned against the use of such weapons which led to the Geneva Protocol, an updated and extensive prohibition of poison weapons. The Protocol, which was signed by most First World War combatants in 1925, bans the use (but not the stockpiling) of lethal gas and bacteriological weapons. Most countries that signed ratified it within around five years; a few took much longer – Brazil, Japan, Uruguay, and the United States did not do so until the 1970s, and Nicaragua ratified it in 1990.[57] The signatory nations agreed not to use poison gas in the future, stating "the use in war of asphyxiating, poisonous or other gases, and of all analogous liquids, materials or devices, has been justly condemned by the general opinion of the civilized world."[58]

text: Chemical weapons have been used in at least a dozen wars since the end of the First World War;[56] they were not used in combat on a large scale until Iraq used mustard gas and the more deadly nerve agents in the Halabja chemical attack near the end of the 8-year Iran–Iraq War. The full conflict's use of such weaponry killed around 20,000 Iranian troops (and injured another 80,000), around a quarter of the number of deaths caused by chemical weapons during the First World War.[59]

text: Effect on World War II[edit]

text: All major combatants stockpiled chemical weapons during the Second World War, but the only reports of its use in the conflict were the Japanese use of relatively small amounts of mustard gas and lewisite in China,[60][61] Italy's use of gas in Ethiopia (in what is more often considered to be the Second Italo-Ethiopian War), and very rare occurrences in Europe (for example some mustard gas bombs were dropped on Warsaw on 3 September 1939, which Germany acknowledged in 1942 but indicated had been accidental).[55] Mustard gas was the agent of choice, with the British stockpiling 40,719 tons, the Soviets 77,400 tons, the Americans over 87,000 tons and the Germans 27,597 tons.[55] The destruction of an American cargo ship containing mustard gas led to many casualties in Bari, Italy, in December 1943.

text: In both Axis and Allied nations, children in school were taught to wear gas masks in case of gas attack. Germany developed the poison gases tabun, sarin, and soman during the war, and used Zyklon B in their extermination camps. Neither Germany nor the Allied nations used any of their war gases in combat, despite maintaining large stockpiles and occasional calls for their use.[nb 1] Poison gas played an important role in the Holocaust.

text: Britain made plans to use mustard gas on the landing beaches in the event of an invasion of the United Kingdom in 1940.[62][63] The United States considered using gas to support their planned invasion of Japan.[64]

text: Casualties[edit]

text: The contribution of gas weapons to the total casualty figures was relatively minor. British figures, which were accurately maintained from 1916, recorded that 3% of gas casualties were fatal, 2% were permanently invalid and 70% were fit for duty again within six weeks.[citation needed]

text: It was remarked as a joke that if someone yelled 'Gas', everyone in France would put on a mask. ... Gas shock was as frequent as shell shock.

text:
Gas! GAS! Quick, boys! — An ecstasy of fumbling,
Fitting the clumsy helmets just in time;
But someone still was yelling out and stumbling,
And flound'ring like a man in fire or lime ...
Dim, through the misty panes and thick green light,
As under a green sea, I saw him drowning.
In all my dreams, before my helpless sight,
He plunges at me, guttering, choking, drowning.

text: Death by gas was often slow and painful. According to Denis Winter (Death's Men, 1978), a fatal dose of phosgene eventually led to "shallow breathing and retching, pulse up to 120, an ashen face and the discharge of four pints (2 litres) of yellow liquid from the lungs each hour for the 48 of the drowning spasms."

text: A common fate of those exposed to gas was blindness, chlorine gas or mustard gas being the main causes. One of the most famous First World War paintings, Gassed by John Singer Sargent, captures such a scene of mustard gas casualties which he witnessed at a dressing station at Le Bac-du-Sud near Arras in July 1918. (The gases used during that battle (tear gas) caused temporary blindness and/or a painful stinging in the eyes. These bandages were normally water-soaked to provide a rudimentary form of pain relief to the eyes of casualties before they reached more organized medical help.)

text: The proportion of mustard gas fatalities to total casualties was low; 2% of mustard gas casualties died and many of these succumbed to secondary infections rather than the gas itself. Once it was introduced at the third battle of Ypres, mustard gas produced 90% of all British gas casualties and 14% of battle casualties of any type.

text:
Estimated gas casualties[42]

Nation

Fatal

Total (Fatal & non-fatal)

Russia

56,000

419,340

Germany

9,000

200,000

France

8,000

190,000

British Empire (includes Canada)

8,109

188,706

Austria-Hungary

3,000

100,000

United States

1,462

72,807

Italy

4,627

60,000

Total

90,198

1,230,853

text: Mustard gas was a source of extreme dread. In The Anatomy of Courage (1945), Lord Moran, who had been a medical officer during the war, wrote:

text: After July 1917 gas partly usurped the role of high explosive in bringing to head a natural unfitness for war. The gassed men were an expression of trench fatigue, a menace when the manhood of the nation had been picked over.[65]

text: Mustard gas did not need to be inhaled to be effective — any contact with skin was sufficient. Exposure to 0.1 ppm was enough to cause massive blisters. Higher concentrations could burn flesh to the bone. It was particularly effective against the soft skin of the eyes, nose, armpits and groin, since it dissolved in the natural moisture of those areas. Typical exposure would result in swelling of the conjunctiva and eyelids, forcing them closed and rendering the victim temporarily blind. Where it contacted the skin, moist red patches would immediately appear which after 24 hours would have formed into blisters. Other symptoms included severe headache, elevated pulse and temperature (fever), and pneumonia (from blistering in the lungs).

text: Many of those who survived a gas attack were scarred for life. Respiratory disease and failing eyesight were common post-war afflictions. Of the Canadians who, without any effective protection, had withstood the first chlorine attacks during Second Ypres, 60% of the casualties had to be repatriated and half of these were still unfit by the end of the war, over three years later.

text: Many of those who were fairly soon recorded as fit for service were left with scar tissue in their lungs. This tissue was susceptible to tuberculosis attack. It was from this that many of the 1918 casualties died, around the time of the Second World War, shortly before sulfa drugs became widely available for its treatment.

text: British casualties[edit]

text:
British forces gas casualties on the Western Front[citation needed]

Date

Agent

Casualties (official)

Fatal

Non-fatal

April – May 1915

Chlorine

350

7,000

May 1915 – June 1916

Lachrymants

0

0

December 1915 – August 1916

Chlorine

1,013

4,207

July 1916 – July 1917

Various

532

8,806

July 1917 – November 1918

Mustard gas

4,086

160,526

April 1915 – November 1918

Total

5,981

180,539

text: A British nurse treating mustard gas cases recorded:

text: They cannot be bandaged or touched. We cover them with a tent of propped-up sheets. Gas burns must be agonizing because usually the other cases do not complain even with the worst wounds but gas cases are invariably beyond endurance and they cannot help crying out.[66]

text: A postmortem account from the British official medical history records one of the British casualties:

text: Civilian casualties[edit]

text: The distribution of gas cloud casualties was not limited to the front. Nearby towns were at risk from winds blowing the poison gases through. Civilians rarely had a warning system to alert their neighbours of the danger and often did not have access to effective gas masks. When the gas came to the towns it could easily get into houses through open windows and doors. An estimated 100,000-260,000 civilian casualties were caused by chemical weapons during the conflict and tens of thousands (along with military personnel) died from scarring of the lungs, skin damage, and cerebral damage in the years after the conflict ended. Many commanders on both sides knew that such weapons would cause major harm to civilians as wind would blow poison gases into nearby civilian towns but nonetheless continued to use them throughout the war. British Field Marshal Sir Douglas Haig wrote in his diary: "My officers and I were aware that such weapon would cause harm to women and children living in nearby towns, as strong winds were common on the battlefront. However, because the weapon was to be directed against the enemy, none of us were overly concerned at all."[68][69][70][71]

text: Countermeasures[edit]

text: None of the First World War's combatants were prepared for the introduction of poison gas as a weapon. Once gas was introduced, development of gas protection began and the process continued for much of the war producing a series of increasingly effective gas masks.[47]

text: Even at Second Ypres, Germany, still unsure of the weapon's effectiveness, only issued breathing masks to the engineers handling the gas. At Ypres a Canadian medical officer, who was also a chemist, quickly identified the gas as chlorine and recommended that the troops urinate on a cloth and hold it over their mouth and nose. The first official equipment issued was similarly crude; a pad of material, usually impregnated with a chemical, tied over the lower face. To protect the eyes from tear gas, soldiers were issued with gas goggles.

text: The next advance was the introduction of the gas helmet — basically a bag placed over the head. The fabric of the bag was impregnated with a chemical to neutralize the gas — the chemical would wash out into the soldier's eyes whenever it rained. Eye-pieces, which were prone to fog up, were initially made from talc. When going into combat, gas helmets were typically worn rolled up on top of the head, to be pulled down and secured about the neck when the gas alarm was given. The first British version was the Hypo helmet, the fabric of which was soaked in sodium hyposulfite (commonly known as "hypo"). The British P gas helmet, partially effective against phosgene and with which all infantry were equipped with at Loos, was impregnated with sodium phenolate. A mouthpiece was added through which the wearer would breathe out to prevent carbon dioxide build-up. The adjutant of the 1/23rd Battalion, The London Regiment, recalled his experience of the P helmet at Loos:

text: The goggles rapidly dimmed over, and the air came through in such suffocatingly small quantities as to demand a continuous exercise of will-power on the part of the wearers.[72]

text: A modified version of the P Helmet, called the PH Helmet, was issued in January 1916, and was impregnated with hexamethylenetetramine to improve the protection against phosgene.[31]

text: Self-contained box respirators represented the culmination of gas mask development during the First World War. Box respirators used a two-piece design; a mouthpiece connected via a hose to a box filter. The box filter contained granules of chemicals that neutralised the gas, delivering clean air to the wearer. Separating the filter from the mask enabled a bulky but efficient filter to be supplied. Nevertheless, the first version, known as the Large Box Respirator (LBR) or "Harrison's Tower", was deemed too bulky — the box canister needed to be carried on the back. The LBR had no mask, just a mouthpiece and nose clip; separate gas goggles had to be worn. It continued to be issued to the artillery gun crews but the infantry were supplied with the "Small Box Respirator" (SBR).

text: The Small Box Respirator featured a single-piece, close-fitting rubberized mask with eye-pieces. The box filter was compact and could be worn around the neck. The SBR could be readily upgraded as more effective filter technology was developed. The British-designed SBR was also adopted for use by the American Expeditionary Force. The SBR was the prized possession of the ordinary infantryman; when the British were forced to retreat during the German Spring Offensive of 1918, it was found that while some troops had discarded their rifles, hardly any had left behind their respirators.

text: Horses and mules were important methods of transport that could be endangered if they came into close contact with gas. This was not so much of a problem until it became common to launch gas great distances. This caused researchers to develop masks that could be used on animals such as dogs, horses, mules, and even carrier pigeons.[73]

text: For mustard gas, which could cause severe damage by simply making contact with skin, no effective countermeasure was found during the war. The kilt-wearing Scottish regiments were especially vulnerable to mustard gas injuries due to their bare legs. At Nieuwpoort in Flanders some Scottish battalions took to wearing women's tights beneath the kilt as a form of protection.

text: Gas alert procedure became a routine for the front-line soldier. To warn of a gas attack, a bell would be rung, often made from a spent artillery shell. At the noisy batteries of the siege guns, a compressed air strombus horn was used, which could be heard nine miles (14 km) away. Notices would be posted on all approaches to an affected area, warning people to take precautions.

text: Other British attempts at countermeasures were not so effective. An early plan was to use 100,000 fans to disperse the gas. Burning coal or carborundum dust was tried. A proposal was made to equip front-line sentries with diving helmets, air being pumped to them through a 100 ft (30 m) hose.

text: The effectiveness of all countermeasures is apparent. In 1915, when poison gas was relatively new, less than 3% of British gas casualties died. In 1916, the proportion of fatalities jumped to 17%. By 1918, the figure was back below 3%, though the total number of British gas casualties was now nine times the 1915 levels.

text: Delivery systems[edit]

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text: The first system employed for the mass delivery of gas involved releasing the gas cylinders in a favourable wind such that it was carried over the enemy's trenches. The Hague Convention of 1899 prohibited the use of poisons gasses delivered by projectiles. The main advantage of this method was that it was relatively simple and, in suitable atmospheric conditions, produced a concentrated cloud capable of overwhelming the gas mask defences. The disadvantages of cylinder releases were numerous. First and foremost, delivery was at the mercy of the wind. If the wind was fickle, as was the case at Loos, the gas could backfire, causing friendly casualties. Gas clouds gave plenty of warning, allowing the enemy time to protect themselves, though many soldiers found the sight of a creeping gas cloud unnerving. Gas clouds had limited penetration, only capable of affecting the front-line trenches before dissipating.

text: Finally, the cylinders had to be emplaced at the very front of the trench system so that the gas was released directly over no man's land. This meant that the cylinders had to be manhandled through communication trenches, often clogged and sodden, and stored at the front where there was always the risk that cylinders would be prematurely breached during a bombardment. A leaking cylinder could issue a telltale wisp of gas that, if spotted, would be sure to attract shellfire.

text: A British chlorine cylinder, known as an "oojah", weighed 190 lb (86 kg), of which 60 lb (27 kg) was chlorine gas, and required two men to carry. Phosgene gas was introduced later in a cylinder, known as a "mouse", that weighed 50 lb (23 kg).

text: Delivering gas via artillery shell overcame many of the risks of dealing with gas in cylinders. The Germans, for example, used 5.9-inch (150 mm) artillery shells. Gas shells were independent of the wind and increased the effective range of gas, making anywhere within reach of the guns vulnerable. Gas shells could be delivered without warning, especially the clear, nearly odourless phosgene — there are numerous accounts of gas shells, landing with a "plop" rather than exploding, being initially dismissed as dud HE or shrapnel shells, giving the gas time to work before the soldiers were alerted and took precautions.

text: The main flaw associated with delivering gas via artillery was the difficulty of achieving a killing concentration. Each shell had a small gas payload and an area would have to be subjected to a saturation bombardment to produce a cloud to match cylinder delivery. Mustard gas did not need to form a concentrated cloud and hence artillery was the ideal vehicle for delivery of this battlefield pollutant.

text: The solution to achieving a lethal concentration without releasing from cylinders was the "gas projector", essentially a large-bore mortar that fired the entire cylinder as a missile. The British Livens projector (invented by Captain W.H. Livens in 1917) was a simple device; an 8-inch (200 mm) diameter tube sunk into the ground at an angle, a propellant was ignited by an electrical signal, firing the cylinder containing 30 or 40 lb (14 or 18 kg) of gas up to 1,900 metres. By arranging a battery of these projectors and firing them simultaneously, a dense concentration of gas could be achieved. The Livens was first used at Arras on 4 April 1917. On 31 March 1918 the British conducted their largest ever "gas shoot", firing 3,728 cylinders at Lens.

text: Unexploded weapons[edit]

text: Over 16,000,000 acres (65,000 km2) of France had to be cordoned off at the end of the war because of unexploded ordnance. About 20% of the chemical shells were duds, and approximately 13 million of these munitions were left in place. This has been a serious problem in former battle areas from immediately after the end of the War until the present. Shells may be, for instance, uncovered when farmers plough their fields (termed the 'iron harvest'), and are also regularly discovered when public works or construction work is done.[74]

text: Another difficulty is the current stringency of environmental legislation. In the past, a common method of getting rid of unexploded chemical ammunition was to detonate or dump it at sea; this is currently prohibited in most countries.[75][nb 2]

text: The problems are especially acute in some northern regions of France. The French government no longer disposes of chemical weapons at sea. For this reason, piles of untreated chemical weapons accumulated. In 2001, it became evident that the pile stored at a depot in Vimy was unsafe; the inhabitants of the neighbouring town were evacuated, and the pile moved, using refrigerated trucks and under heavy guard, to a military camp in Suippes.[76] The capacity of the plant is meant to be 25 tons per year (extensible to 80 tons at the beginning), for a lifetime of 30 years.[77]

text: Germany has to deal with unexploded ammunition and polluted lands resulting from the explosion of an ammunition train in 1919.[77]

text: Aside from unexploded shells, there have been claims that poison residues have remained in the local environment for an extended period, though this is unconfirmed; well known but unverified anecdotes claim that as late as the 1960s trees in the area retained enough mustard gas residue to injure farmers or construction workers who were clearing them.[78]

text: Gases used[edit]

text:
Name

First use

Type

Used by

Xylyl bromide[79]

1914

Lachrymatory, toxic

Both

Chlorine[80]

1915

Corrosive. Lung irritant

Both

Phosgene[80]

1915

Irritant - Skin and mucous membranes.  Corrosive, toxic

Both

Benzyl bromide[79]

1915

Lachrymatory

Central Powers

Chloromethyl chloroformate[79]

1915

Irritant - Eyes, skin, lungs

Both

Trichloromethyl chloroformate[79]

1916

Severe irritant, causes burns

Both

Chloropicrin[80]

1916

Irritant, lachrymatory, toxic

Both

Stannic chloride[79]

1916

Severe irritant, causes asphyxiating

Allies

Ethyl iodoacetate[79]

1916

Lachrymatory, toxic

Allies

Bromoacetone[79]

1916

Lachrymatory, irritant

Both

Monobromomethyl ethyl ketone[79]

1916

Lachrymatory, irritant

Central Powers

Acrolein[79]

1916

Lachrymatory, toxic

Central Powers

Hydrogen cyanide[79] (Prussic acid)

1916

Toxic, asphyxiant

Allies

Hydrogen sulfide[79] (sulphuretted hydrogen)

1916

Irritant, toxic

Allies

Diphenylchloroarsine[80] (Diphenyl chlorasine)

1917

Irritant/Sternutatory (causes sneezing)

Central Powers

α-chlorotoluene (Benzyl chloride)

1917

Irritant, lachrymatory

Central Powers

Mustard gas[80] (Bis(2-chloroethyl) sulfide)

1917

Vesicant (blistering agent), lung irritant

Both

Bis(chloromethyl) ether (dichloromethyl ether)

1918

Irritant, can blur vision

Central Powers

Ethyldichloroarsine[80]

1918

Vesicant

Central Powers

N-Ethylcarbazole 679

1918

Irritant

Central Powers

text: Long-term health effects[edit]

text: Soldiers who claimed to have been exposed to chemical warfare have often presented with unusual medical conditions which has led to much controversy. The lack of information has left doctors, patients, and their families in the dark in terms of prognosis and treatment. Nerve agents such as sarin, tabun, and soman are believed to have the most significant long-term health effects.[81] Chronic fatigue and memory loss have been reported to last up to three years after exposure. In the years following World War One, there were many conferences held in attempts to abolish the use of chemical weapons all together, such as the Washington Naval Conference (1921–22), Geneva Conference (1923–25) and the World Disarmament Conference (1933). The United States was an original signatory of the Geneva Protocol in 1925, but the US Senate did not ratify it until 1975.

text: Although the health effects are generally chronic in nature, the exposures were generally acute. A positive correlation has been proven between exposure to mustard agents and skin cancers, other respiratory and skin conditions, leukemia, several eye conditions, bone marrow depression and subsequent immunosuppression, psychological disorders and sexual dysfunction.[82] Chemicals used in the production of chemical weapons have also left residues in the soil where the weapons were used. The chemicals that have been detected can cause cancer and can affect the brain, blood, liver, kidneys and skin.[83]

text: Despite the evidence in support of long-term health effects, there are studies that show just the opposite. Some US veterans who were closely affected by chemical weapons showed no neurological evidence in the following years. These same studies showed that one single contact with chemical weapons would be enough to cause long-term health effects.[84]

text: Notes[edit]

text:
Jump up ^ The US reportedly had about 135,000 tons of chemical warfare agents during WW II; Germany had 70,000 tons, Britain 40,000 and Japan 7,500 tons. The German nerve gases were deadlier than the old-style suffocants (chlorine, phosgene) and blistering agents (mustard gas) in Allied stockpiles. Churchill, and several American Generals reportedly called for their use against Germany and Japan, respectively (Weber, 1985).

Jump up ^ See the Convention for the Prevention of Marine Pollution by Dumping from Ships and Aircraft and the Convention on the Prevention of Marine Pollution by Dumping of Wastes and Other Matter.


document_title: Taxation in the Republic of Ireland

question_text: when did universal social charge start in ireland

question_tokens: when did universal social charge start in ireland

root

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:

tag: p

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 (2018)[8]

Rate

Taxable earned income (€, euros)

Category

20%

0-€34,550

individuals without dependent children

20%

0-€38,550

single or widowed persons qualifying for the One-Parent Family tax credit

20%

0-€43,550

married couples

40%

earned income remainder

all categories

tag: table

text: The €43,550 amount may, for married couples, be increased by the lesser of: €25,550 or the income of the second spouse. This brings the total maximum standard rate band for a married couple to €69,100,[9][not in citation given] 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.[10] Tax credits are not refundable in the event that they exceed the amount of tax due, but may be carried forward within a year.[10]

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;[9] 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.[11]

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.[12] Presence in Ireland of not more than 30 days in a tax year is ignored for the purposes of the two year test.[12] 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".[13] 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.[12]

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.[14]

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.[15]

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.[15]

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.[15]

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.[15]

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.[16] 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.[16]

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.[16]

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.[17] 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.[18] 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.[18] 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.[18]

text: Medical expenses are construed widely, and include:[18]

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.[18]

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).[19] It will cease from 2011.[20]

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.[21]

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.[21]

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.[22]

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.[23] 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.[24] Under this system, tax is calculated by the employer on each pay day, withheld, and paid over to Revenue[24] 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[25] 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.[26] 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.[26]

text: Underpaid tax attracts an interest penalty charge of 0.0219% per day,[26] and underpayments may result in a surcharge,[27] prosecution,[28] or publication of their name in a defaulters' list.[29]

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 0.5% on income up to €12,012 and 2.5% on income between €12,012 and €13,001.

text: Aggregate income for USC purposes does not include payments from the Department of Social Protection.[30]

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

text:
Rate

Income Band

0.5%

Up to €12,012

2.5%

From €12,012.01 to €19,372.00

4.75%

From €19,372.01 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.[31] It includes social insurance and a health contribution.[31] 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[32] and the State Pension (contributory).[33] The health contribution is used to help fund the health services,[31] 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.[34] Class A employees earning under €352 per week are placed in subclass AO, and pay no PRSI/[34] 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/[34] Class A employees earning over €500 per week are in subclass A1 and pay 4% on all their weekly earnings.[34]

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.[34] 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%.[34] Both classes have an employer's PRSI rate of 0.5%.[34]

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.[34] Class B workers earning under €352 per week are placed in subclass BO, and pay no PRSI.[34] 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.[34] Both these subclasses pay 0.9% PRSI on all earnings except the first €26 per week.[34] 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.[34]

text: Class C workers are commissioned officers of the defence forces, and members of the army nursing service, recruited before 6 April 1995.[34] 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.[34] Workers in classes C and D pay PRSI at the same rates as class B.[34]

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%,[34] 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.[34] Class H workers earning under €352 per week are placed in subclass HO, and pay no PRSI.[34] 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.[34] 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.[34] Employers of class H workers pay 10.05% PRSI on all their employees' earnings.[34]

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.[34] 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.[34] The employer's contribution is 0.5%.[34] Subsidiary employment includes the employment of a person subject to class B, C, D, or H in his main employment.[34]

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.[34]

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.[34] There is no employer contribution.[34]

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.[34] It has a zero rate.[34]

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.[34]

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.[34] 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.[34]

text: Health contribution[edit]

text: The health contribution was replaced by the USC from 2011 onwards[35]

text: How PRSI is paid[edit]

text: Taxpayers paying class S PRSI pay it, and the health contribution, along with their tax.[36] For other taxpayers, it is withheld from their net income.[31]

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.[37] 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.[37]

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.[38]

text: A person neither resident nor ordinarily resident in Ireland is only liable to CGT on gains from:[38]

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.[38] 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.[38]

text: Where the asset was acquired prior to 6 April 1974, its value on that date is used instead of the purchase price.[38]

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.[38] The inflation adjustment can only operate to reduce a gain; it cannot increase a loss or turn a gain into a loss.[38]

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.[38]
Certain assets are designated non-chargeable assets, including:[38]
Government securities
Savings certificates and savings bonds
Land bonds
Securities issued by certain semi-state bodies
Certain gains/losses are not chargeable, including:[38]
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.[38] If only part of the premises is a principal private residence, the relief is allowed on a proportionate basis.[38] This relief does not apply where land is sold as development land.[38]
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.[38]
The sale by a person aged over 55 of a business or farm for under €0.5m, or to a family member, is exempt.[38]

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.[38]

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.[39]

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.[40] 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.[40]

text: Value added tax (VAT)[edit]

text: Ireland's value added tax (VAT) is part of the European Union Value Added Tax system.[41] 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.[42]

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.[43]

text: The registration thresholds are as follows:[43]

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.[43] 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.[44]

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.[45] The 13.5% rate applies to many labour-intensive services as well as to restaurant meals, hot takeaway food, and bakery products.[45] A 4.8% rate applies to supply of livestock and greyhounds.[45] 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.[46] The flat rate addition is not paid away to the Revenue.[46][47]

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,[48] and traders who are generally in the position of claiming repayments of VAT rather than making payments may make monthly returns.[49]

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[50] 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.[50]

text: Persons aged over 65 or incapacitated, whose income is less than the exemption limit (currently €20,000), may claim a refund of DIRT,[51] or may submit an appropriate form to their banks or financial institutions to have interest paid free of DIRT.[52]

text: DIRT does not apply to:[50]

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.[53] A stamp duty return must be completed online for all such conveyances; physical stamps are no longer attached to documents.[54]

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.[55]

text: For deeds executed on or after 8 December 2010 the rates of stamp duty are:.[56]

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.[53]

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.[57] The stamp duty rate is halved for transfers between other blood relatives.[57] 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.[57]

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.[58]

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.[59]

text: Cheques (technically, all bills of exchange) incur a €0.50 tax, generally collected by the bank on issue of each chequebook.[60] 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.[61]

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.[62] 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.[62]

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.[63] Tax is payable within four months of the date of the gift; an interest charge applies to late payments.[63]

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[63]

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.[64]

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:[65]

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.[66] 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.[64]

text: Other exemptions[edit]

text: The other main exemptions from capital acquisitions tax are:[64]

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.[64]

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[64]

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.[64]

text: Discretionary trust tax[edit]

text: Assets placed in discretionary trusts are subject to:[67][68]

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",[69] 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.[70]

text: Corporation tax[edit]

text: Corporation tax is charged on the profits of companies which includes both normal income and chargeable gains.[71] Certain expenses such as interest repayments can be offset against profits.[71] 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.[71] It is low compared to international standards.[72][73][74]

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.[71]

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.[75]

text: Certain shipping companies may elect to pay tonnage tax rather than Corporation Tax.[76]

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[77] where tax non-compliance levels have historically been high.[78]

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.[79] 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.[80]

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.[81]

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.[82]

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.[83] 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[84] 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.[84]

text: Excise[edit]

text: Excise tax is charged on mineral oil, tobacco, and alcohol.[85]

text:
Mineral oil includes hydrocarbon oil, liquefied petroleum gas, substitute fuel, and additives.[86] 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[86] 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,[87] and this was scheduled to be extended in May 2010 to apply to other uses of heavy oil and liquefied petroleum gas,[88] and to natural gas.[89]
Tobacco excise applies to tobacco products, including cigars, cigarettes, cavendish, hard-pressed tobacco, pipe tobacco, and other smoking or chewing tobacco.[90] 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.[91] As of 2016 tax over a bottle of wine is over 50%.[92]

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.[93] The levy is currently 22 cents per plastic bag.[94]
s
The levy does not apply to:[93]

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.[93]

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.[95]

text: Vehicles are assessed under five categories for VRT, depending on the type of vehicle.[96]

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).[96]
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.[96]
Category C includes commercial vehicles, tractors, and buses having at least 13 seats (including the driver). The VRT chargeable is €50.[96]
Category D includes ambulances, fire engines, and vehicles used for the transportation of road construction machinery. Vehicles in category D are exempt from VRT.[96]

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.[96]

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.[96]

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.[96]

text: Penalties[edit]

text: A vehicle on which VRT should have been paid but was not is liable to be seized.[96]

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.[97] The charge for 2009 was payable in September, but in subsequent years, it is payable in March.[98]

text: The charge applies to "residential properties", which includes a house, maisonette, flat, or apartment, but excludes:[99]

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:[100]

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.[101]

text: A person who moves house is not liable to the charge in respect of either of the houses that year.[102]

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.[103] 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.[104]

text: Motor tax may be paid for three, six, or 12 months, although paying annually is cheaper.[103] It can be paid online; verification of insurance details is required to get a tax disc.[105]

text: The tax for private cars first registered from July 2008 is calculated on the basis of carbon dioxide emissions;[106] for cars registered before that, the rate depends on engine displacement.[107] Goods vehicle tax rates are determined based on gross vehicle weight,[108] the tax for buses is based on the number of seats,[108] and flat rates apply to other types of vehicles.[108]

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.