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Ireland Fact-File Part 7:
Business Owner Welfare and Lifestyle

7.6 Ireland Education

Education

With regard to the education of the children of small business owners and operators, outside of Dublin, there are not very many private schools in Ireland, meaning that the majority of small business owners/operators will probably choose to educate their children via the state-funded route, at least between the ages of six and sixteen, rendering insurance largely unnecessary in this regard.

There is, however, the possibility of educating children via a private ‘international' school, although again, there are not a huge number of such schools in the Republic, and the majority of the establishments that there are, are based in Dublin.

Pre-school educational establishments are usually fee-paying, as are third level educational institutions (universities, technological institutes and colleges of education).

The tax treatment of education costs

A degree of tax relief is available on ‘third level' education costs relating to approved courses, undertaken at approved institutions. Third level education comprises courses at various levels undertaken at any of the Republic's universities, technological institutes, or colleges of education.
 

Introductory Guides

Brief, clearly written summaries with links to relevant sections of the Fact-File. The Fact-File itself is linked in full below.

 

Fact-File

Part 1: Business Formation for Individuals

  1. Ireland Individual Business Structures
  2. Ireland Individual Business Registration
  3. Ireland Individual Business Registration Cost
  4. Ireland Individual Business Licensing
  5. Ireland Foreigners in Business
  6. Ireland Business Organisations
  7. Ireland Business Accounting
  8. Ireland Family Business Ownership
  9. Ireland Venture Capital
  10. Ireland Individual Business Franchises

Part 2: Ireland Individual Business Domestic Taxation

  1. Ireland Individual Business Tax Residence Rules
  2. Ireland Permanent Establishment
  3. Ireland Individual Income Tax Rates and Bands
  4. Ireland Personal Allowances and Business Deductions
  5. Ireland Husband and Wife Partnerships
  6. Ireland Partnership Income Taxation
  7. Ireland Limited Companies Income Taxation
  8. Ireland Business Profit Retention
  9. Ireland Business Losses
  10. Ireland Value Added Tax (VAT)
  11. Ireland Individual Business Capital Gains Tax (CGT)
  12. Ireland Individual Business Other Taxes
  13. Ireland Individual Artists Royalties
  14. Ireland Individual Business Tax-Efficient Profit Distribution

Part 3: Ireland Individual Business International Taxation

  1. Ireland Individual Business International Tax Liability
  2. Ireland Individual Business Withholding Taxes
  3. Ireland Double Tax Treaties

Part 4: Ireland Individual Business Tax-Efficient Structures

  1. Ireland Individual Business Trusts and Foundations
  2. Ireland Individual Business for Non-Residents
  3. Ireland Individual Business use of Offshore
  4. Ireland Controlled Foreign Corporation (CFC) Rules
  5. Ireland Personal Estate and Inheritance Planning

Part 5: Ireland Small Business Incentive Programs

  1. Ireland Small Business Support Schemes
  2. Ireland Training Incentive Schemes
  3. Ireland R&D Tax Credits
  4. Ireland Individual Business Tax Holidays

Part 6: Ireland Individual Business Employment Issues

  1. Ireland Individual Business Employer Responsibilities
  2. Ireland Employment vs Self-Employment Tax Issues
  3. Ireland Apprenticeship and Work Experience Schemes
  4. Ireland Employee Dismissal Rules
  5. Ireland Business Owner Employment and Invoicing Rules

Part 7: Ireland Business Owner Welfare and Lifestyle

  1. Ireland Business Social Security
  2. Ireland Business Domestic Pensions
  3. Ireland Offshore and International Pensions
  4. Ireland Individual Business Healthcare
  5. Ireland Individual Business Banking Services
  6. Ireland Education
  7. Ireland Individual or Business Leaving Ireland
  8. Ireland Domestic Real Estate
  9. Ireland International Real Estate