Now enrolling for Thursdays.

Live Online, 18:30-21:30, from Thursday 30 September for 12 weeks. €190* (€140 conc.)

Taxation QQI Level 5 Certificate 5N1421

The aim of this programme module is to provide the learner with knowledge and skills of Irish Taxation so that they are able to operate and complete a wide range of Tax systems and procedures.

Online Classes

EnrolmentNow enrolling for Online classes.
Times18:30 to 21:30
Duration12 Weeks
StartingThursday, 30 September 2021
TutorCatherine McCarthy
Live video-conferencing on Google Meet, email tutor support, free Google Docs and Microsoft Office Online, study notes and course materials online on Moodle.
How do online classes work?
*€190.00 with online discount, €140.00 for Social Welfare/PUP, €140.00 for Old Age Pension recipients, €120.00 for current and just graduated Mallow campus day students, FREE on the Training Support Grant.
DeadlineAccepting late applications from Thursday, 16 September 2021.


QQI 5N1421 Taxation, Level 5

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, procedures for registration, the records required for accurate VAT accounting, VAT rates and the VAT implications of inter-EU trade.
  • 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 and the documentation required to complete tax returns relating to contractors.
  • Summarise the PAYE and PRSI system to include tax credits, standard rate cutoff 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.

Official QQI specifications and assessment breakdown: QQI 5N1421 Taxation, Level 5

Course Requirements

Course Costs

Course costs already include QQI certification.

Grant Funding

Courses can be free for Social Welfare or PUP recipients with the Training Support Grant (up to €1,000 per year).

Tutor Profile

Catherine McCarthy is a Certified Public Accountant, Certified Tax Adviser from CPA and Griffith College, holds a Certificate in Business Studies from Cork Institute of Technology, and is a Fellow of the Institute of Accounting Technicians in Ireland. Catherine has over twenty years experience working in an accounting practice: completing accounts, tax returns, vat returns and payroll for sole traders, partnerships, companies and companies limited by guarantee; and is an expert tutor in accounting and taxation.

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