Course Description

Taxation course learning outcomes 

· Explore the various trading structures through which a business can carry out its activities

· Identify the tax returns that a typical business is required to make including the tax records required for a Revenue audit

· Summarise the general concepts and procedures relating to Value Added Tax (VAT) to include thresholds for VAT registration, , the records required for accurate VAT accounting, VAT rates

· Examine the Corporation tax and Capital Gains Tax obligations applicable to a range of business activities to include tax rates, payment dates and reliefs

· Analyse the tax rules applicable to dealing with contractors and sub-contractors, to include an explanation of which rules apply, the calculation of sub-contractor tax liability Summarise the PAYE and PRSI system to include tax credits, standard rate cut-off points, different pay frequencies, the tax treatment of benefit-in-kind, expense claims, disability benefits and maternity payments

· Comment on the general operation of Pension Schemes to include the registration of new employees and the tax treatment of a range of additional pension contributions

· Explore the tax treatment of and procedures relating to a range of tax areas including Director’s Loans, Redundancy Payments and Leases and Hire Purchase of assets

· Appraise the tax advantages and disadvantages of a range of business trading structures

· Access the Revenue’s online tax payment facilities and apply for a range of tax certificates and forms

· Calculate a range of tax payments, reliefs and deductions

· Assist in preparing the Annual Tax Return

· Process the registration of new employees with Pension Schemes

· Contribute to the tax accounting for a range of payments, reliefs and deductions

· Prepare a range of monthly and annual tax returns dispatches and courier services.





Assessment: Portfolio 50% Examination 50%

Progression Routes: FETAC level 5 National Certificate in Business Administration

College Name Community Training & Education Centre (CTEC)
Course Category Business, Business & Finance
Course Type Classroom Based
Course Qualification Level 5 Certificate
Course Location Wexford Town, Wexford, Ireland
Course Fee €285
Awarding Body QQI
For information about Community Training & Education Centre (CTEC), please visit our college page on by clicking here.

Course Provider

Community Training & Education Centre (CTEC)

2nd Floor Norse Gate House, St Peter’s Square, Wexford, Ireland

Make Enquiry

Please insert your contact details and any additional information you require and we will forward your request to Community Training & Education Centre (CTEC).

Captcha code        I confirm I have read the Privacy Policy, Terms and Conditions & Cookie Information and agree to join the community.


Community Training & Education Centre (CTEC)
2nd Floor Norse Gate House, St Peter’s Square, Wexford, Ireland