This article considers: the types of transactions for which Irish SPVs are used; the reasons for using Irish SPVs; the entities most commonly used for SPVs; listing on the Irish Stock Exchange; and the key features of limited liability companies (the most popular form of Irish SPV) including incorporation, ongoing corporate and regulatory requirements, tax considerations, methods of dissolution and insolvency proceedings.This article forms part of a series, covering Cayman Islands, Ireland, British Virgin Islands and Jersey.