Preferences IE

Ireland (IE)

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Preferences

Sub-codes

• 1. Fuel
• 1.1 Fuel for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
• 1.1.2 Diesel
• 1.1.3 LPG
• 1.1.4 Natural Gas
• 1.1.5 Bio fuel
• 1.2 Fuel for means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
• 1.2.2 Diesel
• 1.2.3 LPG
• 1.2.4 Natural Gas
• 1.2.5 Bio fuel
• 1.2.6 PKW
• 1.2.7 LKW
• 1.3 Fuel for means of transport for paying passengers
• 1.3.2 Diesel
• 1.3.3 LPG
• 1.3.4 Natural Gas
• 1.3.5 Bio fuel
• 1.4 Fuel used specifically for test vehicles
• 1.5 Petroleum products used for lubrication of means of transport or engines
• 1.7 Fuel for means of goods transport
• 1.8 Fuel for passenger and multipurpose cars
• 1.8.1 Used exclusively for business purposes
• 1.8.2 Used partly for commercial passenger transport, driving instruction or rental purposes
• 1.8.3 Used partly for other than 1.8.2 purposes
• 1.9 Fuel for motorcycles, caravans and vessels for recreational or sports purposes and aircraft with a mass less than 1'550 kg
• 1.9.1 Used for commercial passenger transport, driving instruction or rental purposes
• 1.9.2 Used for business purposes
• 1.10 Fuel for machines and agriculture tractors
• 1.10.2 Diesel
• 1.10.3 LPG
• 1.10.4 Natural Gas
• 1.10.5 Bio fuel
• 1.11 Fuel for means of passenger transport with less than 9 spaces or a rental car
• 1.11.2 Diesel
• 1.11.3 LPG
• 1.11.4 Natural Gas
• 1.11.5 Bio fuel
• 1.13 Fuel for means of transport for which there exists no restriction on the right to deduct
• 1.14 Fuel for means of transport for which there exists a restriction on the right to deduct
• 2. Hiring of means of transport
• 2.1 Hiring of means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
• 2.2 Hiring of means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
• 2.2.1 For a continuous period exceeding 6 months
• 2.2.2 For a continuous period equal to or not exceeding 6 months
• 2.2.3 PKW
• 2.2.4 LKW
• 2.3 Hiring of means of transport for paying passengers
• 2.3.1 For a continuous period exceeding 6 months
• 2.3.2 For a continuous period equal to or not exceeding 6 months
• 2.4 Hiring of means of goods transport
• 2.5 Hiring of passenger and multipurpose cars
• 2.5.1 Used exclusively for business purposes
• 2.5.2 Used partly for commercial passenger transport or driving instruction
• 2.5.3 Used partly for other than 2.5.2 purposes
• 2.6 Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1'550 kg
• 2.6.1 Used for commercial passenger transport or driving instruction
• 2.6.2 Used for other business purposes
• 2.7 Hiring of passenger cars of the M1 category
• 2.8 Hiring of means of passenger transport with more than 9 spaces
• 2.9 Hiring of means of passenger transport with less than 9 spaces
• 2.9.1 Used for commercial operations
• 2.9.2 Used for other than commercial operations
• 2.10 Hiring of means of transport for which there exists no restriction on the right to deduct
• 2.11 Hiring of a means of transport for which there exists a restriction on the right to deduct
• 2.12 Hiring of means of transport other than 2.5 and 2.6
• 3. Expenditure relating to means of transport (excluding 1 & 2)
• 3.1 Expenditure relating to means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
• 3.1.2 Maintenance of a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
• 3.1.3 Purchase and installation of accessories for a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
• 3.1.4 Garaging or parking of a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
• 3.1.5 Other expenditure relating to a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
• 3.2 Expenditure relating to means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
• 3.2.2 Maintenance of a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
• 3.2.3 Purchase and installation of accessories for a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
• 3.2.4 Garaging or parking of a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
• 3.2.5 Other expenditure relating to a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
• 3.2.6 PKW
• 3.2.7 LKW
• 3.4 Expenditure relating to means of goods transport
• 3.4.2 Maintenance of a means of goods transport
• 3.4.3 Garaging or parking of a means of goods transport
• 3.4.4 Expenditure relating to means of goods transport other than 3.4.1, 3.4.2 and 3.4.3
• 3.5 Maintenance of passenger and multipurpose cars
• 3.5.2 Used partly for commercial passenger transport, driving instruction, or rental purposes
• 3.5.3 Used partly for business purposes other than 3.5.2
• 3.6 Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
• 3.6.1 Used for commercial passenger transport, driving instruction, rental purposes
• 3.6.2 Used for other business purposes
• 3.7 Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars
• 3.7.1 Used exclusively for business purposes
• 3.7.2 Used partly for commercial passenger transport, driving instruction or rental purposes
• 3.7.3 Used partly for purposes other than 3.7.2
• 3.8 Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
• 3.8.1 Used for commercial passenger transport, driving instruction, rental purposes or resale
• 3.8.2 Used for other business purposes
• 3.13 Expenditure relating to means of transport for which there exists no restriction on the right to deduct
• 3.14 Expenditure relating to means of transport for which there exists a restriction on the right to deduct
• 3.15 Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
• 3.16 Garaging or parking of a means of passenger transport
• 3.17 Expenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
• 4. Road tolls and other road user charge
• 4.1 Road tolls for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
• 4.2 Road tolls for vehicles with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
• 4.2.1 PKW
• 4.2.2 LKW
• 4.3 Road tolls for means of transport for paying passengers
• 4.6 Road tolls for means of passenger transport with more than 9 places
• 4.7 Road tolls for means of passenger transport with less than 9 places
• 4.8 Road tolls for vehicles used in the context of a conference, fair, exhibition or congress
• 4.8.1 For the organiser of the event
• 4.8.2 For a participant in the event, where the expenditure is directly charged by the organiser
• 5. Travel expenses such as taxi fares, public transport fares
• 5.3 For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
• 5.3.2 For a participant in the event, where the expenditure is directly charged by the organiser
• 6. Accommodation
• 6.3 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences
• 6.4 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
• 6.4.2 For a participant in the event, where the expenditure is directly charged by the organiser
• 6.6 Expenditure on lodging and accommodation for onward supply
• 6.7 Expenditure on lodging other than 6.5 or 6.6
• 7. Food, drink and restaurant services
• 7.4 Restaurant services purchased for onward supply
• 8. Admissions to faires and exhibitions
• 8.1 For the taxable person or an employee of the taxable person
• 8.2 For someone other than the taxable person or an employee of the taxable person
• 9. Expenditure on luxuries, amusements and entertainment
• 9.3 Expenditure on receptions, entertainment, hospitality
• 9.3.1 For publicity purposes
• 9.3.2 Not for publicity purposes
• 10. Other
• 10.1 Tools
• 10.2 Repairs within a warranty period
• 10.4 Work on property
• 10.4.1 Work on immoveable property
• 10.4.3 Work on moveable property other than code 3
• 10.5 Purchase or hiring of property
• 10.5.1 Purchase or hiring of immoveable property
• 10.5.4 Purchase or hiring of moveable property other than code 2
• 10.7 Gifts of a small value
• 10.9 Participation in fairs and seminars
• 10.9.1 Fairs
• 10.9.2 Seminars
• 10.10 Flat rate additions on livestock and agricultural produce
• 10.11 Expenditure on postage of mail to countries outside the EU
• 10.12 Expenditure on fax and phone in connection with accommodation
• 10.13 Goods and services acquired by a travel organiser for the direct benefit of the traveller
• 10.14 Goods purchased for resale other than 1.6
• 10.16 Work on property
• 10.16.2 Work on immoveable property other than 10.16.1
• 10.16.3 Work on moveable property connected with or use of an immoveable property in 10.16.1
• 10.16.4 Work on moveable property other than 10.16.3
• 10.17 Expenditure on property
• 10.17.2 Expenditure on immoveable property other than 10.17.1

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