International treaty

Ireland: tax treaties

Tax treaties and related documents between the UK and Ireland.

Documents

1976 Ireland-UK Double Taxation Convention as amended by the 1998 Protocol - in force

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Details

The Double Taxation Convention entered into force on 23 December 1976 and amended by signed protocols on 28 October 1976, 7 November 1994 and 4 November 1998.

The agreement is effective in Ireland from:

  • 1 April 1974 for Corporation Tax
  • 6 April 1976 for Capital Gains Tax
  • 6 April 1976 for Income Tax
  • 6 April 1977 for Income Tax on salaries, wages, remuneration and governmental pensions

It’s effective in the UK from:

  • 1 January 1976 for Petroleum Revenue Tax
  • 1 April 1976 for Corporation Tax
  • 6 April 1976 for Capital Gains Tax
  • 6 April 1976 for Income Tax
  • 6 April 1977 for Income Tax on salaries, wages, remuneration and governmental pensions
Published 25 January 2011