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CAP2 Tax Notes for CAI ROI Tax

CAP2 Tax Notes for Chartered Accountants Ireland students reviewing the Summer 2026 sitting or preparing ahead. Digital access is delivered instantly.

Digital access available Digital access available Printed packs available Last updated May 2026

CAP2 Summer 2026 is complete. Digital notes remain available for review, repeat planning, or preparing ahead.

What These CAP2 Tax Notes Cover

This pack is built to make CAP2 Tax feel structured. It covers the main ROI tax heads, then turns them into computation skeletons, relief routes, compliance checks, and cross-tax decision frameworks.

  • Income tax, corporation tax, CGT, CAT, VAT, stamp duty, residency, property, and compliance.
  • Computations, tax-rate cards, dates, thresholds, relief ladders, and cross-tax decision routes.
  • Corporation tax losses, group relief, property, foreign income, appeals, and Revenue compliance.
  • Exam technique for choosing the tax head, routing reliefs, and building a clear conclusion.

Coverage areas

Income Tax & Corporation TaxCGT, CAT & Stamp DutyVAT, Property & International IssuesCompliance, Residency & Cross-Tax Scenarios

Who This Pack Is For

This CAP2 Tax Notes pack is for CAI students who want serious study notes with enough depth to learn the subject and enough structure to revise quickly before the exam.

  • CAP2 students reviewing the Summer 2026 sitting or preparing ahead with instant digital access.
  • Repeat or resit students who need a clearer route through the subject before the next exam window.
  • Students who want concise exam-focused notes instead of broad textbook sprawl.

How To Use These Notes Before The Exam

  • Use the CAP2 Tax long-form notes first to close technical gaps while reviewing CAP2 or preparing ahead.
  • Move into the mastery notes for examiner traps, common weak answers, and the points that usually decide marks.
  • Use Part A for frameworks, route maps, calculation structures, and fast exam recall.

What's inside the pack.

Each ACA Notes module is split into three practical parts. Part C teaches the subject, Part B turns it into exam-ready competency notes, and Part A gives you the tools for final revision and exam execution.

Part C - Long-form Notes

Part C — Learn the subject

Income tax, corporation tax, CGT, CAT, VAT, stamp duty, appeals, residency, reliefs, property, foreign income, groups, shares, and compliance are taught by tax head so students can build the rules properly before combining them.

  • Builds the CAP2 tax base across income tax, corporation tax, CGT, CAT, VAT, stamp duty, residency, reliefs, and compliance.
  • Teaches each tax head clearly before combining them in scenarios.
  • Preserves the technical detail needed for computations and relief claims.
Part B - Mastery Notes

Part B — Turn knowledge into exam judgement

The material is reorganised around tax application: which tax head applies, which relief or restriction matters, which date or threshold controls the answer, and how one tax consequence affects another.

  • Focuses on tax-head selection, relief routing, dates, thresholds, and restrictions.
  • Turns rules into applied CAP2 tax judgement.
  • Highlights cross-tax interactions and common route errors.
Part A - Exam Desk

Part A — Execute under exam conditions

The tools focus on tax execution: rate cards, computation skeletons, residency routes, foreign-income and rental-income decision frameworks, CT loss and group-relief routes, CGT/CAT relief ladders, VAT and stamp-duty routing, and cross-tax integration maps.

  • Includes tax-rate cards, computation skeletons, and relief ladders.
  • Provides residency, foreign-income, rental-income, CT loss, VAT, stamp-duty, and cross-tax routes.
  • Supports both learning consolidation and final revision.

Free Sample of CAP2 Tax Notes

Request a free sample of these CAP2 Tax Notes before purchasing. We provide a substantial sample where available so you can review the structure, tone, and depth before choosing printed notes, digital access, or print + digital.

See all ACA Notes free samples →

CAP2 Tax Notes FAQs

Are these CAP2 Tax Notes for Chartered Accountants Ireland CAI exams?

Yes. CAP2 Tax Notes are built for Chartered Accountants Ireland (CAI) CAP2 students and are written around exam-focused application, not generic college notes.

Are CAP2 Tax Notes useful for final revision?

Yes. The pack is split into long-form notes, mastery notes, and exam-desk tools so you can learn the subject, revise the high-value points, and practise the exam move before the sitting.

What format can I buy for CAP2 Tax Notes?

CAP2 Tax Notes are available as printed notes, digital reader access, or a print + digital bundle. Digital access is delivered instantly for review, repeat planning, or preparing ahead.

Is there a free CAP2 Tax Notes sample?

Yes. You can request a free sample before buying so you can inspect the structure, tone, and level of detail. Use the sample button on this page or the ACA Notes free samples page.

How quickly can printed CAP2 Tax Notes be delivered?

Digital CAP2 access is delivered instantly. Printed CAP2 packs remain available for students planning ahead, with tracked delivery subject to carrier timings.

What Students Say

CAP 2 Tax was one of those subjects where I kept feeling busy without feeling confident. These notes helped fix that. They gave me a much clearer handle on the core areas and made revision feel more productive.

Glen O. · CAP2 Taxation (ROI) · Summer 2025

I found the notes really helpful because they explained things in a straightforward way. With tax, once you start confusing one rule with another, it can unravel quickly. These helped me keep the different taxes separate in my head and build up confidence properly.

Eoin B. · CAP2 Taxation (ROI) · Summer 2024

For me, the biggest help was having everything in one place. I was using too many different sources before and it was making Tax feel harder than it needed to be. These notes simplified things without making them feel oversimplified.

Ciara L. · CAP2 Taxation (ROI) · Summer 2025

Pack options

Pack options

CAP2 Summer 2026 is complete. Digital access remains available instantly for review, repeat planning, or preparing ahead.

Refund policy applies — see terms. Full details →

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