Corporation tax exemption for new companies

[M&M]

I set up a limited company doing IT services three montgs ago.
I read that there is corporation tax emption for the first three years for new companies.
My accountant says that this does not apply to services companies.

Is he correct?
The literature I have read does not clearly define it.

Thanks

 

[Joe_90]

[broken link removed]
Not available to service companies under S441 which are professional service companies.
Do you consider that you are a professional?
The exemption is limited to the amount of Employers PRSI, so if you don't have other employees the point is mute.

 

[M&M]

I dont have employees as such, i contract out pieces to others on occasions on a daily rate, and when i have time, i do the work myself.
Looks like i cannot avail of this:-(.