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Junior Cycle · Junior Cycle Business Studies

Junior Cycle Business Studies: Taxation

How often Taxation comes up on the Business Studies papers, every year it was asked, and questions to try.

CL Asked on 5 of the last 6 Common Level papers, most recently in 2026. most years

Taxation, Common Level(7 marks)

Quick ones on Taxation.

(a)What does VAT stand for?
  1. Variable Asset Tax
  2. Value Added Tax
  3. Voluntary Annual Tax
(b)What does DIRT stand for?
  1. Deposit Investment Return Tax
  2. Direct Income and Revenue Tax
  3. Deposit Interest Retention Tax
(c)Which of these is an indirect tax?
  1. Excise duty on cigarettes
  2. Income tax on your wages
  3. Corporation tax on profits
Show the answers

(a) Value Added Tax

(b) Deposit Interest Retention Tax

(c) Excise duty on cigarettes

Your turn: Common Level questions on Taxation.

Common Level

Asked on 5 of the last 6 Common Level papers, most recently in 2026. most years

Every paper, year by year

YearWhere it came up
2026Q11
2025Q2, Q16c
2024Q2, Q9
2023Not asked
2022Q11, Q18c
2019Q16c, Q17b

Links open the State Examinations Commission’s paper for that year.

More Taxation questions

Taxation, 2 marks

Which organisation collects taxes in Ireland?

  1. The Central Statistics Office
  2. The Central Bank of Ireland
  3. The Revenue Commissioners
Show the answer

The Revenue Commissioners

Revenue collects taxes and duties such as PAYE, VAT and customs duty, and tackles tax evasion and smuggling.

Taxation, 3 marks

Which is a social reason for taxation?

  1. To discourage people from taking jobs
  2. To narrow the gap between rich and poor
  3. To raise the size of the national debt
Show the answer

To narrow the gap between rich and poor

Taxes help redistribute income: higher earners pay more, and the money funds welfare and public services for those in need.

Other Business Studies topics

All of Junior Cycle Business Studies