Courses / Module

On successful completion of the module, students should be able to:

• Evaluate the theoretical framework of taxation and the role of taxation in the Irish economy;
• Apply the general principles for administration and computation of Income Tax, Local Property Tax, Corporation Tax and Capital Gains Tax;
• Identify income that is subject to Income Tax, Corporation Tax and Capital Gains Tax legislation;
• Apply the appropriate allowances, reliefs and credits to Income, Income tax and Corporation Tax liabilities;
• Apply the appropriate reliefs and exemptions to Capital Gains Tax and Local Property Tax;
• Apply the general principles for administration and computation of VAT;
• Demonstrate the ability to calculate a VAT liability for a business; and
• Determine the manner and timing of payments for Income Tax, Local Property Tax, Corporation Tax, Capital Gains Tax and VAT.

Delivery methods	Hours
Lectures	48
Labs / Practicals	0
Tutorials	26
Planned learning activities	0
Independent student activities	226
Total	300

• Module Graded (numeric value) or Ungraded (Pass/Not Passed): Graded

Assessment type	Options	Weighting	Duration
Continuous Assessment		20%
University scheduled written examination	On-campus	80%	180 minutes
Other		0%
Total		100%	180 minutes

• Pass standard: 40%
• Could the result of this module be capped? No
• Maynooth University School of Business Overall Mark Calculation and Continuous Assessment Policy applies to this module.
• Penalties: Standard School of Business penalties apply for late submission of assignments.

• Are supplemental/resit registrations permitted? Yes
• Continuous assessment marks from first sitting of this module will be carried forward into the Autumn repeat assessment cycle.
• University scheduled written examination (Autumn): 180 minutes, On-campus

For a full timetable search, go to NUIM Timetable. Venue locations can be found here.