Certificate in Taxation – QQI Level 5


Course Aims

  • This course aims to give participants the knowledge and skills to make self-employed or small business tax returns and is therefore of interest to business owners, self-employed or office staff.
  • The Irish Taxation System, Income Tax and VAT and latest Finance Act regulations are covered.
  • It provides a sound foundation for those who want to progress to higher level accounting, business or taxation courses.
  • The qualification is a good addition to the CV of anyone wishing to improve career prospects in office administration, bookkeeping and accounting.
  • Successful candidates can go on to study other business modules and progress to further qualifications in business or accounting.

Unit 1: Administration

  • Complete all forms in relation to the collection of Income Tax and VAT.
  • Explain the PAYE System, Self-Assessment and Appeals System.

Unit 2: Income Tax

  • Calculate tax for employees and pensioners, self-employed, investment
    income, interest, Irish rents and dividends
  • Tax credits, reliefs, deductions, charges, cut-off points and
  • Taxation of married couples including for year of marriage,
    year of death and year of separation.
  • Calculate tax due for a self-employed individual, adjusting profits,
    capital allowances, tax due and payment dates.
  • PRSI for employees and self-employed.

Unit 3: VAT in the Irish Context

  • Administration, when it is chargeable, registration, cash receipts basis,
    bad debts.
  • Bank Reconciliation
  • VAT 3 and Annual Return
  • Monitor and implement the latest Finance Act

Course Work
Assignment 1 (25%): Take a final set of accounts for an individual and calculate the Income Tax and PRSI due for the financial year.
Assignment 2 (25%): Calculate a VAT liability for two months for a registered business.
Examination (50%)

16 January, Tuesday, 7pm – 10pm, 12 weeks

Entry Requirements
QQI Level 4 Certificate, Leaving Certificate or equivalent qualifications and/or relevant life experience. Basic bookkeeping knowledge.


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