/* =General Styles---------------------------------------------- */
body {margin:0 auto; text-align:left; background:#efefef; font-family: Arial, Tahoma, Verdana, Helvetica, sans-serif;
    height: 613px;
}
* {margin: 0; padding: 0;
    
}

img, hr {border-style: none;
    border-color: inherit;
    border-width: 0;
    height: 120px;
    width: 128px;
}


.closebtn{border-style: none;
    border-color: inherit;
    border-width: 0;
    height: 20px;
    width: 20px;
}
.l {float: left;}
.r {float: right;}
.clear-home
{
    clear: both;
    background: #fff url('../Images/bgd_bodyWrap_right.gif') repeat-y right top;
}
.clear {clear: both; }
.offLeft {margin-left: -9999px}
ul li {list-style: none}
a.backtotop
{
    background: url('../Images/arrow_top.gif') no-repeat 0 1px;
    clear: both;
    padding-left: 20px;
}
p.top {float:left;}
p.footnote {font-size:0.7em!important}
p.note {padding:20px;background:#f0f6f6;border:1px solid #DCE7E7}
#content  li p.note {font-size:1em}
div.example {padding:20px;background:#efefef;border:1px solid #dddddd;margin-bottom:20px}
div.example table {width: 70%!important}
.image {padding: 20px 0 20px 0}
.image p {padding: 0!important; margin: 0!important; font-style: italic;}
.left {float: left; margin-left: 15px}
.center {text-align: center; }
.right {float: right; margin-right: 15px; text-align: center}

hr {display: block; width: 100%; color: #b1d6d6; background-color: #b1d6d6; height: 1px; margin: auto; margin-top: 2em; margin-bottom: 2em}

#asst-sec-group .image img {border: solid 1px black}

#content div.example h2,#content div.example h3,#content  div.example h4,#content div.example h5{margin-top:0}
a.print {background:url(/images/icon_print.gif) no-repeat 0 2px; clear:both;padding-left:20px;}
p.adobe {}
.external {padding-right: 2px}
li span.doc {margin-left:-20px}
li span.no-margin {margin-left:0!important}
.sans span.doc, .inlinedocs span.doc {margin-left:auto}
span.doc a {vertical-align:top; z-index: 5}
span.doc img {margin:0; border:0; vertical-align:middle; position: relative}
dl dt {font-size:0.8em; font-weight: bold}
dl dd {font-size:0.8em; font-weight: normal}

span.attachment {width: 100%}
span.attachment img {float:left; padding-right: 10px}
span.attachment .text {float:left; border-left: 1px #b2d6d6 solid; padding-left: 10px} 
span.attachment p {margin: 0!important}

div.eg {background-color:#ededed; border: 1px solid #999999; padding: 20px; margin: 10px 0}

/* =Page Structure (only styles related to structure i.e. width, height, padding, float, etc. are listed here. All other styles are applied further in this file)----------------------------------------------- */

div#container
{
    background: #fff url('../Images/bgd_bodyWrap_left.gif') repeat-y left top;
    margin: 0 auto;
    min-width: 50em;
    width: 73.6em;
    padding: 0 0 0 20px;
  height: 421px; 
  height:auto;
}

#wrapper
{
    background: #fff url('../Images/bgd_bodyWrap_right.gif') repeat-y right top;
    
    width: 1030px;
    
}
#wrapperHome
{
    background: #fff url('../Images/bgd_bodyWrap_right.gif') repeat-y right top;
 
    padding: 0 0 20px 0;
}
.bdr
{
    width: 99% !important;
    height: 0px;
    display: block;
    background: url('../Images/blue_border.gif') repeat-x left bottom;
    font-size: inherit !important;
    font-size: 1px;
}
.border
{
    background: url('../Images/blue_border.gif') repeat-x left top;
    width: 98%;
    height: 2px;
}
.bdr-home
{
    display: block;
    background: #fff url('../Images/bgd_bodyWrap_right.gif') repeat-y right top;
    width: 100%;
}
.bdr-short
{
    margin: 10px 0 5px 0;
    width: 99%;
    height: 1px;
    background: url('../Images/blue_border.gif') repeat-x left bottom;
}
#firstCol {width: 15em; float:left; font-size:0.75em;}
#secondCol {margin: 0 1.3em 0 12.5em;}
#thirdCol {margin: 40px 3px 0 0; padding: 5px; background-color:#fbfbfb; width:145px; float:right; border: solid 1px #ddd; font-size: 8pt; height: auto; text-align: justify;}

#firstColHome {width: 63.10em; float:left; font-size:0.75em; padding-right: 15px; margin-bottom: 15px}
 
#secondColHome {margin: 10px 0; width: 23.2em; float:left; }
#base    
{
    background:url('../Images/bgd_base.gif') repeat-x left top; 
    margin: 0; 
    height: 1px; 
    width:71.70em;    
    padding: 0 10px
}




/* =Content----------------------------------------------------- */
#content {width: 100%; float:left; }
#content p {line-height: 1.6em; color:#333; margin: 0 10px 10px 0;
    height: 20px;
    width: 978px;
}
#content h1 { padding: 17px 0 18px 0; margin: 0 0 15px 0; font-size: 1.1em; color:#016767; font-weight: bold; border-right: 1px solid #b1d6d6;border-bottom: 1px solid #b1d6d6; background:url(/images/bgd_h1.gif) repeat-y top right; width: 98%}
#contentSitemap h1 {padding: 15px 0; margin: 0 0 15px 0; font-size: 1.7em; color:#016767; font-weight: bold; border-right: 1px solid #b1d6d6; border-bottom: 1px solid #b1d6d6; background:url(/images/bgd_h1.gif) repeat-y top right; width: 100%}
#content h2 {margin: 25px 0 10px 0; font-size: 1em; color:#016767; }
#content h2 a {color:#0033cc; text-decoration: underline}
#content h2 a:hover {color:#0033cc; text-decoration: none}
#content h3 {font-size:0.9em; color:#016767; font-weight: bold; margin: 20px 0 5px 0;}
#content h4 {font-size:0.8em; color:#016767; font-weight: bold; margin: 20px 0 5px 0;}
#content a {color:#0033cc; text-decoration:underline; cursor:pointer }

#content a:visited {color:#551A8B; text-decoration:underline; }
#content a:focus {background:#ffffcc; }
#content a:hover {text-decoration:none;}
#content a:active {text-decoration:none;background:#ffffcc; }

#content sup {vertical-align:text-top; }
#content sub {vertical-align: text-bottom;}

#content #last-updated {margin-top: 1.5em; margin-bottom: 1.5em; font-weight: bold; font-size: 0.8em; color: #aaa; }

blockquote {margin:0 70px 10px 20px; font-size:0.8em; color:#333; line-height: 1.6em;}
li blockquote {font-size:1em;}
li table td {font-size:1.0em;}
li {color:#333;}

/* =Header ----------------------------------------------- */
#header
{
    background: #fff url('../Images/bgd_bodyWrap_right.gif') repeat-y right top;
    padding-right: 20px;
}
#headerRight {float:right; width: 500px; } 
#logo {margin: 0 0 0 10px; float:left; width: 228px; 
display: inline;
    height: 119px;
}
#print-logo {display: none; /* width: 0; height: 0; overflow: hidden */}
 
/* =TNS ----------------------------------------------- */
ul#tns {margin-left: -52px; padding:10px 0 0 0; width: 445px; 
position:relative; font-size: 0.75em;
    top: 0px;
    left: 105px;
} 
ul#tns li {padding:0 5px; float:left; border-right: 1px solid #016767; list-style:none;}
ul#tns li.skip { background:url(/images/arrow_skip.gif) no-repeat 0 4px; padding-left: 10px }
ul#tns li.last {border: none; padding-right: 0}

ul#tns li a.active {text-decoration: underline}

ul#tns li a {color:#016767; text-decoration:none; font-weight: normal}
ul#tns li.on a {color: white; background-color: #016767}
ul#tns li a:visited {text-decoration:none;}
ul#tns li a:focus {text-decoration:none; background-color:#ffffcc;}
ul#tns li a:hover {text-decoration:underline;}
ul#tns li a:active {text-decoration:none; background-color:#ffffcc;}

/* =Search Form ----------------------------------------------- */
#topSearch {padding-top:27px; font-size:0.75em; float:right;
    height: 61px;
    width: 397px;
}
#topSearch ul {padding-top: 40px; float:left; width: 42%;}
#topSearch ul li {float:left}
#topSearch ul li a {color: #016767; text-decoration:underline}
#topSearch ul li a:visited {color: #016767; text-decoration:underline}
#topSearch ul li a:focus {color: #016767; text-decoration:underline; background-color:#ffffcc;}
#topSearch ul li a:hover {color: #016767; text-decoration:underline}
#topSearch ul li a:active {color: #016767; text-decoration:underline; background-color:#ffffcc;}

#topSearch ul li.advanced
{
    padding-right: 5px;
    background: url('../Images/divider.gif') no-repeat right bottom;
}
#topSearch ul li.index {padding-left: 5px;}
#topSearch ul li.last {background: none}

#topSearch form#SearchForm {float:left; width:100% !important; width:37.8em !important;
}
#topSearch form#SearchForm legend {text-indent: -9999px; }
#topSearch form#SearchForm fieldset {border-style: none;
    border-color: inherit;
    border-width: medium;
    height: 48px;
    width: 388px;
}
#topSearch form#SearchForm fieldset legend {text-indent: -9999px}
#topSearch form#SearchForm label {margin:0 5px 0 0; color:#016767; position:relative; top:0 !important; top:10px !important; 
font-weight:bold;
    left: 1px;
}
#topSearch form#SearchForm input {margin:5px 5px 0 0; padding:3px; width:150px; border:1px solid #016767; color:#016767; display:inline;}
#topSearch form#SearchForm input#btnSearch {border: none; color:#fff; padding: 2px; font-weight:bold; width: 50px; background:#016767; } 
#topSearch p{padding-top:27px; float:left;}
#topSearch a{text-decoration:none; color:#016767;}


/* =Main Menu - GNS --------------------------------------------- */
div#gnsBox {background-color: #016767; width: 100%;
    height: 55px;
} 

ul#gns
{
    text-align: left;
    display: inline;
    margin: 0;
    z-index:auto;
    padding: 15px 4px 17px 0;
    list-style: none;
    -webkit-box-shadow: 0 0 5px rgba(0, 0, 0, 0.15);
    -moz-box-shadow: 0 0 5px rgba(0, 0, 0, 0.15);
    box-shadow: 0 0 5px rgba(0, 0, 0, 0.15);
}
ul#gns li
{   
    color: #fff;
    display: inline-block;    
    position: relative;
    padding: 15px 20px;
    z-index:120;
    background: url('../Images/gns_divider.gif') no-repeat right bottom;
    cursor: pointer;
    -webkit-transition: all 0.2s;
    -moz-transition: all 0.2s;
    -ms-transition: all 0.2s;
    -o-transition: all 0.2s;
    transition: all 0.2s;
}


ul#gns li:hover, ul#gns li.onhov, ul#gns li.on
{
    background: #016767;
    color: #fff; 
}


ul#gns li ul
{
    padding: 0;
    position: absolute;
    top: 48px;
    left: 0;
    /*width: 100%;*/
    -webkit-box-shadow: none;
    -moz-box-shadow: none;
    box-shadow: none;
    display: none;
    opacity: 0;
    visibility: hidden;
    -webkit-transiton: opacity 0.2s;
    -moz-transition: opacity 0.2s;
    -ms-transition: opacity 0.2s;
    -o-transition: opacity 0.2s;
    -transition: opacity 0.2s;
}
ul#gns li ul li
{
    background: #016767;
    display: block;
    color: #FFF;            
}
ul#gns li ul li:hover
{
    background: #089898;   
    color: #FFF;     
}
ul#gns li:hover ul
{
    color: #016767;
    display: block;
    opacity: 1;
    visibility: visible;
}

ul#gns li a {margin: 0; display:block; color:#fff; text-decoration:none;  position: relative}


        
/*
ul#gns {background-color: #016767;}

ul#gns li
{
    margin: 5px 0 0 0;
    float: left;
    font-weight: bold;
    list-style: none;
    background: url('../Images/gns_divider.gif') no-repeat right bottom;
    display: block;
}
ul#gns li.first {margin-left: 2px; display: inline;
    height: 40px;
}
ul#gns li.last {background: none}

ul#gns li a {margin: 0; padding: 12px 17px 10px 12px; display:block; color:#fff; text-decoration:none;  position: relative}

ul#gns li:hover, ul#gns li.onhov, ul#gns li.on
{
    background: #fff url('../Images/cnr_gns_right.gif') no-repeat right top;
    color: #016767; 
}

ul#gns li a:hover
{
    color: #016767 !important;
    text-decoration: none;
    background: transparent url('../Images/cnr_gns_left.gif') no-repeat 0 0;
}
ul#gns li a:visited {text-decoration:none!important} 

ul#gns li.on a
{
    text-decoration: underline;
    color: #016767;
    background: transparent url('../Images/cnr_gns_left.gif') no-repeat 0 0;
}

ul#gns li ul
{
    padding: 0;
    position: absolute;    
    width:150px;
    -webkit-box-shadow: none;
    -moz-box-shadow: none;
    box-shadow: none;
    display: none;
    opacity: 0;
    visibility: hidden;
    -webkit-transiton: opacity 0.2s;
    -moz-transition: opacity 0.2s;
    -ms-transition: opacity 0.2s;
    -o-transition: opacity 0.2s;
    -transition: opacity 0.2s;
    color: #016767; 
}

ul#gns li ul li
{
    background:#016767 url('../Images/gns_divider.gif') no-repeat right bottom;
    display: block;
    color: #FFF;            
}
ul#gns li ul li:hover
{
    background: #fff url('../Images/cnr_gns_right.gif') no-repeat right top;
    color: #016767; 
}
ul#gns li:hover ul
{
    display: block;
    opacity: 1;
    visibility: visible;
}
    */
    
    


/* =HOME PAGE ----------------------------------------------- */
#firstColHome h1 {padding: 20px 0 25px 7px; font-size: 2em; color:#016767; font-weight: bold; width: 100%}
#firstColHome h2 {padding: 0 0 7px 7px; font-size: 2em; color:#016767; font-weight: bold; width: 100%}
#firstColHome h3 {padding: 0 0 5px 7px; font-size: 1.1em; color:#016767; font-weight: bold; width: 100%}
#secondColHome h2
{
    padding: 10px 0 10px 8px;
    font-size: 1.3em;
    color: #fff;
    font-weight: bold;
    width: 98%;
    background: #016767 url('../Images/cnr_curve.gif') no-repeat right top;
}
#secondColHome h3 {margin: 10px 0 0 0;font-size: 0.9em; color:#fff; font-weight: bold}
#secondColHome h4 {margin: 0 0 5px 10px; padding-top: 5px; font-size: 1em; color:#016767; font-weight: bold}
#secondColHome h5 {padding:0 0 0 10px; font-size: 0.8em; color:#399; font-weight: bold}
#firstColHome ul {margin: 0 0 0 7px}
#firstColHome ul li {line-height:1.6em}
#firstColHome a {color: #0033cc}
#firstColHome a:visited {color: #0033cc}
#firstColHome a:focus { background-color:#ffffcc; }
#firstColHome a:hover {color: #0033cc;text-decoration: none}
#firstColHome a:active {color: #0033cc;text-decoration: none; background-color:#ffffcc;}
#secondColHome a:hover {text-decoration: none}

#personalTax
{
    width: 65%;
    float: left;
    margin-right: 20px;
    padding: 0 0 45px 0;
    display: inline;
    background: url('../Images/people.jpg') no-repeat right top;
}
#businessTax {width: 30%; float:left}
.online {width: 30.5%; float:left; border-top: 1px solid #b1d6d6; border-left: 1px solid #b1d6d6; padding: 45px 0 1px 10px}
#paye_home {background: url(../images/paye_logox2.jpg) no-repeat top left}
#ros_home {background: url(../images/ros_logox2.gif) no-repeat top left}
#lpt_home {background: url(../images/lpt_logox2.jpg) no-repeat top left; border-right: 1px solid #b1d6d6 }
#hri_home {background: url(../images/homerenovation_house_en.png) no-repeat top left; border-bottom: 1px solid #b1d6d6; padding-bottom: 10px}
#cal_home {background: url(../images/work_it_out2.png) no-repeat top left; border-bottom: 1px solid #b1d6d6; padding-bottom: 10px}
#more_home {background: url(../images/more_logox2.png) no-repeat top left; border-right: 1px solid #b1d6d6; border-bottom: 1px solid #b1d6d6; padding-bottom: 10px}
#stay-con {width: 64%; height:50px; float:left; display: inline; padding:10px; }


.ros {margin: 30px 0 0 0; width: 100% }
.online h3 {position:absolute;top:-5000px;left:-6000px}


.news
{
    border-left: 1px solid #b1d6d6;
    border-right: 1px solid #b1d6d6;
    border-bottom: 1px solid #b1d6d6;
    width: 100%;
    background: url('../Images/bgd_gradient.gif') repeat-y left top;
}
.news p {font-size: 0.8em; float: right; padding:  0 10px  10px 0}
.news a {color:#0033cc}
.news a:visited {color:#0033cc}
.news a:focus {color:#0033cc; background-color:#ffffcc;}
.news a:hover {color:#0033cc;}
.news a:active {color:#0033cc; background-color:#ffffcc;}

#secondColHome table.news {font-size: 0.8em; color: #016767; font-weight: bold; border: none!important}
#secondColHome table.news a {font-weight: normal}
#secondColHome table.news caption {text-indent:-9999px;line-height:0}
#secondColHome table.news th {text-indent: -9999px; font-size:0.1em }
#secondColHome table.news td {border:none;}

.spotlight
{
    margin: 10px 0 0 0;
    background: #333 url('../Images/cnr_curve_spotlight.gif') no-repeat right top;
    width: 100%;
    padding-left: 1px;
}
.spotlight img {border: 1px solid #fff; margin: 10px; float:left}
.spotlight .text {width: 70%; float:left}
.spotlight .text a {color:#fff}
.spotlight .text a:visited {color:#fff}
.spotlight .text a:focus {color:#000; background-color:#ffffcc;}
.spotlight .text a:hover {color:#fff}
.spotlight .text a:active {color:#000; background-color:#ffffcc;}

.spotlight p {font-size: 0.8em;}
.spotlight a {color: #fff;}

.hotline
{
    margin: 10px 0 0 0;
    border: 1px solid #b1d6d6;
    background: url('../Images/bgd_gradient.gif') repeat-y top left;
}
.hotline .box {display:block; background:url(/images/device_new_2.png) no-repeat top right; width: 100%; height: 100%}
.hotline p {color: #333; font-weight: bold; font-size: 0.8em; padding: 0 0 10px 10px}
.hotline a {color:#0033cc; font-weight: normal!important;}
.hotline a:visited {color:#0033cc}
.hotline a:focus {color:#0033cc; background-color:#ffffcc;}
.hotline a:hover {color:#0033cc;}
.hotline a:active {color:#0033cc; background-color:#ffffcc;}


/* =Status Bar and Breadcrumbs ----------------------------------------------- */
div#statusBar
{
    padding: 10px 0;
    background: url('../Images/bgd_bodyWrap_right.gif') repeat-y right top;
    width: 100%;
    height: 13px;
}

ul#bcrumbs {margin:0 0 0px 7px;  float:left; font-size: 0.75em; }
ul#bcrumbs li
{
    margin: 0 10px 0 0;
    padding: 5px 0 0 7px;
    float: left;
    background: url('../Images/arrow_list.gif') no-repeat 0 10px;
}
ul#bcrumbs li#here {color: #016767; font-weight: bold; background:none}
ul#bcrumbs a {color:#016767; text-decoration:underline; }
ul#bcrumbs a:visited {color:#016767; text-decoration:underline; }
ul#bcrumbs a:focus {color:#016767; text-decoration:underline; background-color:#ffffcc; }
ul#bcrumbs a:hover {text-decoration:none;}
ul#bcrumbs a:active {text-decoration:none;background-color:#ffffcc;}
ul#bcrumbs a.active {text-decoration:none;}

#bcrumbs sup {vertical-align:text-top; }
#bcrumbs sub {vertical-align: text-bottom;}

/* =First Col ----------------------------------------------- */
#section
{
    background: url('../Images/bgd_section.gif') repeat-y left top;
    border-left: 1px solid #b1d6d6;
    border-bottom: 1px solid #b1d6d6;
    color: #016767;
    font-weight: bold;
    padding: 20px 0 21px 15px;
}
#firstCol img {border:1px solid #B1D6D6; margin:20px 0}
#firstCol p {display:none;}
ul#LNS {margin: 0 0 20px 0}
ul#LNS li.LNSlevel1 {list-style:none; border-bottom: 1px solid #b1d6d6;}

ul#LNS li.LNSlevel1 a {padding:10px 11px 10px 15px; display:block; height:auto !important; height:0; color: #016767; font-weight:bold; text-decoration:none}
ul#LNS li.LNSlevel1 a:focus, ul#LNS li.LNSlevel1 a:hover, ul#LNS li.LNSlevel1 a:active {color:#fff; background-color: #016767}
ul#LNS li.LNSlevel1 a.on {color:#fff; background-color: #016767; }

ul#LNS ul.subLNS2 li.LNSlevel2 {border-top: 1px solid #b1d6d6;}

ul#LNS li.LNSlevel2 a
{
    padding: 8px 11px 8px 40px;
    display: block;
    color: #016767;
    font-weight: normal;
    background: url('../Images/arrow_list2.gif') no-repeat 30px 15px;
}
ul#LNS li.LNSlevel2 a:focus, ul#LNS li.LNSlevel2 a:hover, ul#LNS li.LNSlevel2 a:active {text-decoration:underline!important; background-color:#f4f8f9!important}
ul#LNS li.LNSlevel2 a:hover.on {font-weight: bold!important}
ul#LNS li.LNSlevel2 a.on {color:#016767; background-color: #f4f8f9; font-weight: normal; border-bottom:none}

ul#LNS ul.subLNS3 li a {border-top: 1px solid #b1d6d6; background:none; padding-left:50px}
ul#LNS ul.subLNS3 li a.on
{
    background: url('../Images/arrow_list2.gif') no-repeat 40px 15px;
    font-weight: bold;
}

ul#LNS li.LNSlevel1.on a {background-color:#016767; color:#fff!important; }
ul#LNS li.LNSlevel1.on ul.subLNS2 li.LNSlevel2 a {background-color:#fff;color:#016767!important;}
ul#LNS li.LNSlevel1.on ul.subLNS2 li.LNSlevel2 a.on {background-color:#f4f8f9;color:#016767; font-weight: bold}
ul#LNS li.LNSlevel1.on ul.subLNS2 li.LNSlevel2 li.on a {background-color:#f4f8f9; font-weight:bold;}

/* =Second Col ----------------------------------------------- */
#secondCol p {font-size: 0.8em; color: #333}

/* =Mini Home----------------------------------------------- */
div.topics {float:left; width: 35%;}
#content div.topics h2{margin-top:0}
#content div.topics ul {margin: 10px 0 0 0}
.topics ul li {list-style-image: none!important; padding-left: 0!important}
div.topics .doc {padding-left:18px;}
.topics img, .threeCol img {margin: 0 0 15px 0; border: 1px solid #b1d6d6}
.threeCol a img {margin: 0; border:0}
div.first {margin-right: 50px}
/* Taxes and Duties mini home*/
#content .threeCol {margin: 0 10px 15px 0; padding:0; width:30%;  float:left;}
#content .threeCol ul {margin:0 0 0 15px; padding:0;}
#content .threeCol img {border:none;}

/* =vat dl----------------------------------------------- */
#content dl.vat {margin:20px 15px 20px 0;  border-bottom:1px solid #d9e5e5}
#content dl.vat dt {font-size: 0.8em; padding:5px 0; width:20%; float:left; font-weight:bold;border-top:1px solid #d9e5e5; color:#016767 }
#content dl.vat dd {font-size:0.8em; padding:5px 0;display:block;margin-left:20%;border-top:1px solid #d9e5e5}
#content dd p {font-size:1em;}

/* =Lists----------------------------------------------- */

#content li {font-size: 0.8em; line-height: 1.6em; margin-top: 0.85em; margin-left: 1em}
#content li li, #content td li, #content td li li {font-size: 1em}

#content ul {margin:0 0 10px 1.5em}
#content ol {margin:0 0 10px 1.5em}

#content ul li {vertical-align: super}
#content ul li li {vertical-align: baseline }



/* 1st-level lists */
#content ul li
{
    list-style-image: url('../Images/bullet.gif');
    list-style-type: none;
}
#content ol.decimal li {list-style-image: none; list-style-type: decimal}
#content ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#content ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#content ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}
#content ol.upper-roman li	{list-style-image: none; list-style-type: upper-roman}
#content ul.results li {list-style-image:none}
/* 2nd-level lists */
#content ol ul li {list-style-image: url('../Images/bullet.gif')!important; list-style-type: none!important}
#content ol ol.decimal li {list-style-image: none; list-style-type: decimal}
#content ol ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#content ol ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#content ol ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}

#content ul ul li {list-style-image: url('../Images/bullet.gif'); list-style-type: none}
#content ul ol.decimal li {list-style-image: none; list-style-type: decimal}
#content ul ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#content ul ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#content ul ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}

/* 3rd-level lists */
#content ol ol ul li {list-style-image: url('../Images/bullet.gif')!important; list-style-type: none!important}
#content ol ol ol.decimal li {list-style-image: none; list-style-type: decimal}
#content ol ol ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#content ol ol ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#content ol ol ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}
#content ol ol ol.upper-roman li	{list-style-image: none; list-style-type: upper-roman}

#content ol ul ul li {list-style-image: url('../Images/bullet.gif')!important; list-style-type: none!important}
#content ol ul ol.decimal li {list-style-image: none!important; list-style-type: decimal!important}
#content ol ul ol.roman li	{list-style-image: none!important; list-style-type: lower-roman!important}
#content ol ul ol.legal li	{list-style-image: none!important; list-style-type: lower-roman!important}
#content ol ul ol.alpha li	{list-style-image: none!important; list-style-type: lower-alpha!important}

#content ul ol ul li {list-style-image: url('../Images/bullet.gif')!important; list-style-type: none!important}
#content ul ol ol.decimal li {list-style-image: none; list-style-type: decimal}
#content ul ol ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#content ul ol ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#content ul ol ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}

#content ul ul ul li {list-style-image: url('../Images/bullet.gif')!important; list-style-type: none!important}
#content ul ul ol.decimal li {list-style-image: none; list-style-type: decimal}
#content ul ul ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#content ul ul ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#content ul ul ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}

/* specialised list designs */
#content ul.sans li {list-style-image: none; }
#content ul.doc li {vertical-align: top!important}
#content ul.check li
{
    background: url('../Images/icon_check.gif') no-repeat 0 10px !important;
}

#content ul#locall-maps{margin:30px 20px 0 0}
#content ul#locall-maps li{float:left;margin:0 20px 20px 20px; list-style-image:none;}


/* =Footer----------------------------------------------- */

#footer {padding:20px 0; font-size:0.75em;
    height: 12px;
    width: 1030px;
}
#footer a {color:#333; text-decoration: none}
#footer a:visited {color:#333; text-decoration: none}
#footer a:focus {color:#333; text-decoration: none; background-color:#ffffcc;}

#footer a:hover {text-decoration: underline}
#footer a:active {text-decoration: underline; background-color:#ffffcc;}

#footer .on a {color: white; background-color: #016767}

#footer ul {margin: 0 0 20px 25px; 
width:57% !important; 
float:left;
    height: 13px;
}
#footer ul li {padding:0 6px; float:left; border-right: 1px solid #333}
#footer ul li.last {border: none; padding-right: 0}

#footerHome
{
    padding: 10px 0;
    font-size: 0.75em;
    background: #fff url('../Images/bgd_bodyWrap_right.gif') repeat-y right top;
}
#footerHome a {color:#333; text-decoration: none}
#footerHome a:visited {color:#333; text-decoration: none}
#footerHome a:focus {color:#333; text-decoration: none; background-color:#ffffcc;}
#footerHome a:hover {text-decoration: underline}
#footerHome a:active {text-decoration: underline;background-color:#ffffcc;}

#footerHome ul {width: 65.5%;  float:right;} 
#footerHome ul li {padding:0 6px; float:left; border-right: 1px solid #333}
#footerHome ul li.last {border: none; padding-right: 0}


/* =Address-------------------------------------------------------- */
#address a {color:#0E3293;}
#address ul {list-style:none; float: left;}
#address ul li {width: 450px; text-align: left; font-size: 0.8em; display:block;}

 /*Sitemap*/ 
#contentSitemap {font-size:0.8em;}
#contentSitemap ul li {padding:0 0 0 10px; background:none; line-height:1.6em;  }


/* =Tables----------------------------------------------------- */
#content table {font-size: 1.2em; border-top: 1px solid #b2d6d6; border-bottom: 1px solid #b2d6d6; border-left: 1px solid #b2d6d6;border-collapse: collapse; margin-bottom: 20px; clear: both}
#content table table {font-size: 1.2em}
#content table ul {font-size: 1em}
/* #content table ul li ul {font-size: 1.2em} */
#content table caption {font-size: 1em; font-style: italic; padding: 1em 0 0.5em 0}
#content table th {background-color: #057171; color:#fff}
/*#content table th, table td {text-align: left; padding: 5px; vertical-align:top; border-right: 1px solid #b2d6d6;border-bottom: 1px solid #b2d6d6;}*/
#content table th, table td {/* text-align: center;  padding: 5px;*/ vertical-align:middle;}
#content table tr{background-color: #fff;}
#content table tr.alt {background-color: #f0f6f6;}
#content table tr.highlight, #content table tr.selected {background-color: #dce7e7;}

/* =Advanced Search----------------------------------------------------- */
#advancedSearch
{
    padding: 5px 0 10px 25px;
    margin: 0 0 20px 0;
    border: 1px solid #b2d6d6;
    background: url('../Images/bgd_gradient.gif') repeat-y left top;
}
#advancedSearch fieldset {border:none}
#advancedSearch fieldset legend {text-indent:-9999px}
#advancedSearch fieldset ul {}
#advancedSearch fieldset ul li {background: none!important; padding-left: 0!important;}
#advancedSearch label {float:left; width: 40%; color: #016767; font-weight: bold; margin-right: 10px}
#advancedSearch input {float:left; width: 200px; margin: 0 0 10px 0; border: 1px solid #016767; padding: 2px}
#advancedSearch select {width: 205px; margin: 0 0 10px 0; border: 1px solid #016767;  padding: 2px; }
#advancedSearch input#exact {width: 20px; margin: 4px 0 10px 0; border:none}
#advancedSearch input#btnSubmit {background:#016767; border:none; color:#fff; font-weight:bold; padding:2px;width:60px;}
 
/* =eBrief subscribe----------------------------------------------------- */
#ebriefSubscribe
{
    padding: 5px 0 10px 25px;
    margin: 0 0 20px 0;
    border: 1px solid #b2d6d6;
    background: url('../Images/bgd_gradient.gif') repeat-y left top;
}
#ebriefSubscribe fieldset {border:none}
#ebriefSubscribe fieldset legend {text-indent:-9999px}
#ebriefSubscribe p {margin:0; padding:0; clear:both;}
#ebriefSubscribe p.radio, #ebriefSubscribe p.checkbox{padding-left:14.5% }
#ebriefSubscribe label {margin-right: 10px; float:left; width: 13%; color: #016767; font-weight: bold}
#ebriefSubscribe p.radio label{width: 6em; }
#ebriefSubscribe p.checkbox label{width: 20%;}
#ebriefSubscribe input {float:left; width: 200px; margin: 0 0 10px 0; border: 1px solid #016767; padding: 2px}
#ebriefSubscribe p.dropdown {padding-bottom: 15px}
#ebriefSubscribe p.radio input, #ebriefSubscribe p.checkbox input{width: 15px; border: 0; margin-right:10px; margin-top:3px }
#ebriefSubscribe input#subscribeFormSubmit {background:#016767; border:none; color:#fff; font-weight:bold; padding:2px;width:60px; margin-left:14.5%}


 
 
/* =A-Z index----------------------------------------------------- */
#content ul.alpha {margin: 0 0 25px 0; }
#content ul.alpha li {background-color:#016767; margin-right: 1px; margin-left: 0; padding:4px 8px; float:left; background-image:none; display:block;  }
#content ul.alpha li.noresult { background-color:#5C5C5C; color:#fff;}
#content ul.alpha li a { color: #fff; font-weight: bold; text-decoration: none;}
#content ul.alpha li a:hover {background-color: #d8eaea; color:#016767}
#content ul.alpha li a:visited {background-color: #016767; color:#fff}
#content h2.alpha {margin-top: 40px; margin-bottom: 15px; width: 1em;  }

form#az select {width: 40px}

/* =Search results----------------------------------------------------- */


.pagination
{
    margin: 20px 0;
    border: 1px solid #b2d6d6;
    background: url('../Images/bgd_gradient2.gif') repeat-y left top;
    list-style: none;
}
.pagination ul.results {margin: 0!important; padding: 10px 10px; float:left}
.pagination ul.results li {float:left; background: none!important; padding: 0 2px!important; border-right: 1px solid #016699; line-height: normal!important; list-style-image:none}
.pagination ul.results input {background:none; border: none; padding: 0; color:#016699; class:none}
.pagination ul.results li.first  {border:none; color: #016767; font-weight: bold}
.pagination ul.results li.last {border:none}
 
.pagination p {margin: 0!important; padding: 20px 5px; float:left; border-right: 1px solid #b2d6d6; line-height: normal!important; color: #016767!important; font-weight: bold}

.pagination ul.page {float:right; margin: 0!important; padding: 0;}
.pagination ul.page input {background:none; border:none;  padding:0!important; color:#016699;}

.pagination ul.page li {float:left; background:none!important; padding:0!important;  margin: 0!important;}
.pagination ul.page li.previous {border-right: 1px solid #016699}
.pagination ul.page li.next {border:none}

h2.nb
{
    background: url('../Images/icon_nb.gif') no-repeat 0 4px;
    padding: 0 0 0 25px;
    margin: 0 !important;
    font-size: 0.9em !important;
}
h2.nb a {color: #0033cc!important; }
h3.results {margin: 0!important;font-size: 0.8em!important}
h3.results a {vertical-align: top}
.nb p {margin: 0 0 20px 25px!important; }



.pdf
{
    background: url('../Images/icon_pdf_large.gif') no-repeat left top;
    padding-left: 43px;
}
.word
{
    background: url('../Images/icon_word_large.gif') no-repeat left top;
    padding-left: 43px;
}
.excel
{
    background: url('../Images/icon_excel_large.gif') no-repeat left top;
    padding-left: 43px;
}
.ppoint
{
    background: url('../Images/icon_ppt_large.gif') no-repeat left top;
    padding-left: 43px;
}

.list {margin-top: 10px}
.list p {margin: 0 0 20px 0!important; vertical-align: top; }
.list img { margin-right: 10px}

#content .results h3 {margin:30px 0 2px 0; padding-bottom:15px; padding-left:45px; font-size: 0.8em;}
#content .results h3.pdf
{
    background: url('../Images/icon_pdf_large.gif') no-repeat left top;
}
#content .results h3.doc
{
    background: url('../Images/icon_word_large.gif') no-repeat left top;
}
#content .results h3.xls
{
    background: url('../Images/icon_excel_large.gif') no-repeat left top;
}
#content .results h3.ppt
{
    background: url('../Images/icon_ppt_large.gif') no-repeat left top;
}
#content .results h3.html
{
    background: url('../Images/icon_html_large.gif') no-repeat left top;
}
#content .results p {margin:0px 0 20px 45px;}
.highlight {padding:0 2px; background:#FFFFFF;}
#content .spellError {font-size:0.8em; }
.spellError a {font-style:italic;}

  
/* =Drug Watch form----------------------------------------------------- */ 
form#drugwatch legend {text-indent:-9999px}
form#drugwatch fieldset {border: 0}
form#drugwatch label {float:left; width: 80px; }
form#drugwatch label.personal {float:left; width: 150px; }
form#drugwatch input.radio {width: 10px; margin-right: 10px}
form#drugwatch ul li {margin: 2px 0; }
 
form#drugwatch ul li.floatleft {float:left}
form#drugwatch label.w40 {width: 40px; }
form#drugwatch label.w50 {width: 50px; }
form#drugwatch label.w110 {width: 110px}
form#drugwatch label.w250 {width: 250px}
form#drugwatch input { float:left; width: 110px; margin-right: 15px; display: inline}
 
form#drugwatch input.personal {width: 200px}

/* FOI precedents ----------------------------------------------------- */

#secondCol .foi-issue {}
#secondCol .foi-decision {}
#secondCol .foi-division {font-size: 0.7em; color: #666; margin-bottom: 0.2em}
#secondCol .foi-taxtype {font-size: 0.7em; color: #666; margin-bottom: 0.2em}
#secondCol .foi-legislation {font-size: 0.7em; color: #666; margin-bottom: 0.2em}
#secondCol .foi-fileref {font-size: 0.7em; color: #666; margin-bottom: 0.2em}


/* Irish--------------------------------------------------------------- */

#ga a.en-marker, #ga #firstCol ul#LNS a.en-marker {background:url(/images/en-marker.png) no-repeat right center; padding-right: 14px}
#ga a.en-marker:hover {background-color: #ecf7f9!important }
#ga #firstCol ul#LNS a.en-marker:hover {background-color: #ecf7f9!important; color: #016767; }
#ga #firstCol ul#LNS a.en-marker:focus {background-color: #016767!important; color: #ffffff; }

#ga #gns li {font-size: 0.80em;}
#ga #gns li a {padding: 12px 10px 10px 9px;}
#ga #gns li a.en-marker {background:url(/images/en-marker.png) no-repeat right center; padding-right: 16px} 


#ga ul#tns {margin-left: -150px; padding:10px 0 0 0; width: 650px;}

#ga #footer ul#fns {width: 72%!important}
#ga #footerHome ul {width: 72%!important} 

#ga div.topics {float:left; width: 44%;}
#ga div.first {margin-right: 10px}

#topSearch form#cse-search-box {float:left; width:100% !important; width:32em;}
#topSearch form#cse-search-box legend {text-indent: -9999px; }
#topSearch form#cse-search-box fieldset {border:none;}
#topSearch form#cse-search-box fieldset legend {text-indent: -9999px}
#topSearch form#cse-search-box label {margin:0 5px 0 0; color:#016767; position:relative; top:0 !important; top:-4px; font-weight:bold}
#topSearch form#cse-search-box input#q {margin:5px 5px 0 0; padding:3px; width:150px; border:1px solid #016767; color:#016767; display:inline;}
#topSearch form#cse-search-box input#sa {border: none; color:#fff; padding: 2px; font-weight:bold; width: 50px; background:#016767; } 
#topSearch p{padding-top:27px; float:left;}
#topSearch a{text-decoration:none; color:#016767;}

#ga #paye_home {background: url(../images/paye_logo_ga_x2.jpg) no-repeat top left}
#ga #ros_home {background: url(../images/ros_logo_ga_x2.gif) no-repeat top left}
#ga #lpt_home {background: url(../images/lpt_logo_ga_x2.jpg) no-repeat top left}
#ga #hri_home {background: url(../images/homerenovation_house_ga.png) no-repeat top left}
#ga #cal_home {background: url(../images/work_it_out2_ga.png) no-repeat top left}
#ga #more_home {background: url(../images/more_logox2_ga.png) no-repeat top left}


#ga #personalTax {padding-bottom: 25px; }
#ga #wrapperHome {padding: 0 0 0 0 ; }

form#vatform
{
    padding: 5px 0 10px 25px;
    margin: 0 0 20px 0;
    border: 1px solid #b2d6d6;
    background: url('../Images/bgd_gradient.gif') repeat-y left top;
}
form#vatform fieldset {border:none}
form#vatform legend {color:#000; font-size:1em; font-weight:bold; padding:10px 0 10px 0;}
form#vatform p {margin:0; padding:0; clear:both;}
form#vatform p.note {padding:15px;background:#f0f6f6;border:1px solid #DCE7E7; width:90%; margin-top:10px;}
form#vatform label {margin-right: 10px; float:left; color: #016767; font-weight: bold; width: 20% }
form#vatform label.other {width:90%; margin-top:10px; }
form#vatform label.other2 {width: 25%; margin-top:3px;} 
form#vatform label.amount {width:20%; margin-top:10px;}
form#vatform textarea.address {border:1px solid; border-color:#016767; font-family: Arial, Tahoma, Verdana, Helvetica, sans-serif; margin: 5px 0 15px 0;  float:left;  }
form#vatform textarea.other1 {border: 1px solid; border-color:#016767; font-family: Arial, Tahoma, Verdana, Helvetica, sans-serif; margin: 5px 0 15px 0; float:left;}

form#vatform div.radio label{margin-top:3px; float:left; color: #016767; font-size:0.8em; }
form#vatform div.radio input{width: 10px; border: 0; margin-right:10px; margin-top:3px; float:left; }

form#vatform input {float:left; width: 70%; margin: 0 0 10px 0; border: 1px solid #016767; padding: 2px}
form#vatform input.short {float:left; width:30%; margin: 10px 0 10px 0; border: 1px solid #016767; padding: 2px} 
form#vatform input.amount {float:left; width:45%; margin: 10px 0 10px 0; border: 1px solid #016767; padding: 2px}
form#vatform select {border-color:#016767; border: 1px solid; }


form#vatform1
{
    padding: 5px 0 10px 25px;
    margin: 0 0 20px 0;
    border: 1px solid #b2d6d6;
    background: url('../Images/bgd_gradient.gif') repeat-y left top;
}
form#vatform1 fieldset {border:none}
form#vatform1 label {margin-right: 10px; float:left; color: #016767; font-weight: bold; width: 20%;} 


.Loginform
{
    /*  width:35em;   
        padding:0px 0 0px 12px;
		height: 248px;
*/
        width: 500px;
		-moz-border-radius:9px;
		-webkit-border-radius:9px;
		border-radius:9px;
		margin-left: 250px;
		background: url(../images/form-bg.png) top left;
		padding: 8px 0 0 8px; 
		margin-bottom:200px;
	    top:20px;
    
}

.Loginform form {
		width: 500px;
		/*
		height: 300px;
*/
		background: #fff url(../Images/bg_form.jpg) repeat-x top left;		
		-moz-border-radius:4px;
		-webkit-border-radius:4px;
		border-radius:4px;
		-moz-box-shadow:0px 1px 3px 2px rgba(0,0,0,0.1);
		-webkit-box-shadow:0px 1px 3px 2px rgba(0,0,0,0.1);
		box-shadow:0px 1px 3px 2px rgba(0,0,0,0.1);
	}
	
.Loginform h2
{
        font-size: 16px;
		font-weight: bold;
		color: #555555;
		font-family:"HelveticaNeue", "Helvetica Neue", Helvetica, Arial, sans-serif;
		text-shadow: 0 1px 0 #fff;
		filter: dropshadow(color=#fff, offx=0, offy=1);
		line-height: 45px;
		margin-bottom: 24px;
		margin-left:0px;  
		
}

.placeholder
{
    box-shadow: 0px 0px 0px 4px #f2f5f7;
    width: 250px;
    height: 33px;
    padding: 0 10px 0 10px;
    margin: 0 10px 0px 13px;
    color: #aeaeae;
    border: 1px solid #bec2c4;
}