35. Taxation

Updated to 11 September 2020

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35.1. Air Travel Tax

Finance 25/2008
3 The commenced provision appears to relate to income tax: acceleration of wear and tear allowances for certain energy-efficient equipment.
4 The commenced provision appears to relate to income tax: relief for investment in films.
5 This SI appears to be obsolete as a result of the abolition of air travel tax by S.I. No. 130 of 2014, and should be revoked.
6 The commenced provision appears to relate to corporation tax.
7 The commenced provision appears to relate to income tax: farming, relief for increase in stock values.
8 The commenced provision appears to relate to stamp duty.
9 The commenced provision appears to relate to stamp duty.
10 The commenced provision appears to relate to corporation tax.
11 The commenced provision appears to relate to excise duty.

35.2. Alcohol Products Tax 12

12 Finance Acts provide that taxes and duties imposed under them are under the care and control of the Revenue Commissioners. For example, s. 83 of the Finance Act 2011 states: “All taxes and duties imposed by this Act are placed under the care and management of the Revenue Commissioners.”
Finance 3/2003
13 The enabling provision, Finance Act 1966 (17/1966), s. 15, was repealed by Finance Act 2003 (3/2003), ss. 83, 86 and sch. 1, commenced by S.I. No. 373 of 2004. There is a saver for regulations in s. 83: (2) If and in so far as a provision of this Chapter operates, as from the day appointed under section 86, in substitution for a provision of the repealed enactments, any order or regulation made or having effect as if made, and any thing done or having effect as if done, under the substituted provision before that day shall be treated as from that day as if it were an order or regulation made or a thing done under such provision of this Chapter. This SI amended Wine Duty Regulations 1966, S.I. No. 160 of 1966, which were revoked by Finance Act 2003 (3/2003), s. 83 and sch. 1 part 2. It is therefore obsolete and should be revoked.
14 The commenced provision relates to vehicle registration tax.
15 The commenced provision, Finance Act 2003 (3/2003), s. 111, inserted a new s. 73A into Finance Act 2002 (5/2002). This section was deleted by Finance Act 2012 (9/2012), s. 77, rendering this SI obsolete. Section 111 related to betting duty.
16 The commenced provisions relate to duties on gaming.
17 The commenced provision relates to wholesale debt instruments.
18 The commenced provision relates to vehicle registration tax, see 33.5.3.
19 The commenced provision relates to capital acquisitions tax, see 35.4.
20 The commenced provision relates to repayment of taxes.
21 The commenced provision relates to value added tax, see 35.17.
22 The commenced provision relates to stamp duty, see 35.14.
23 The commenced provision relates to capital acquisitions tax, see 35.4.
24 The commenced provision relates to vehicle registration tax, see 35.5.3.
25 The commenced provision relates to qualifying farmers.
26 The commenced provision appears to relate to mandatory e-filing.

35.3. Betting Duty

Finance 5/2002
27 Finance Act, 1996 (Commencement of Section 75(1)) Order 1999 (S.I. No. 223 of 1996) commenced a provision which concerned exemption from duty on certain bets. Section 75(1) was repealed by Finance Act 2002, s. 80. This SI No. 223 is obsolete and should be revoked. The saver for regulations in s. 81(2) of the 2002 Act does not appear to cover this commencement order.
28 This SI commenced s. 93 (relating to mineral oil tax) which substituted Finance Act 1999 (2/1999), s. 99. This provision was repealed by Finance Act 2008 (3/2008), s. 72(4)(d). This SI is therefore obsolete and should be revoked.
29 The commenced provision relates to income tax.
30 This SI commenced Finance Act 2002 (5/2002), s. 94(1)(a)(ii) (relating to tobacco tax), which amended Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977), s. 1. This Act was repealed by Finance Act 2005 (5/2005), s. 81(1) and sch. 3 part 1. This SI is therefore obsolete and should be revoked.
31 The commenced provision relates to income and corporation tax.
32 The commenced provision relates to write off of certain repayable advances to Shannon Free Airport Development Company Limited.

35.4. Capital Acquisitions Tax

Finance 1/2003
33 Death Duties (Payment in Stock) Regulations 1954 (S.I. No. 15 of 1954) were made under Finance Act 1953, s. 16, and provided for the payment of death duties by means of stock of the 5% National Loan 1962/72, which was redeemed in 1997 (NTMA Annual Report 1997, note 2). This SI (15 of 1954) is therefore obsolete and should be revoked.
34

Finance Act 1954 (22/1954), s. 22 provided for the payment of death duties by means of transfer of securities, and instruments were made to provide for such payment by different securities, many if not all of which have been redeemed (see NTMA Annual Reports and Finance Accounts (Audited Financial Statements of the Exchequer)). The instruments therefore appear to be obsolete and should be revoked. The instruments are

  • Death Duties (Payment in Stock of the 4½% National Loan, 1973/78) Regulations 1954, S.I. No. 146 of 1954
  • Death Duties (Payment in Stock of the 4¼% National Loan, 1975/80) Regulations 1955, S.I. No. 7 of 1955
  • Death Duties (Payment in Stock of the 5% National Savings Bonds, 1971/81) Regulations 1956, S.I. No. 155 of 1956
  • Death Duties (Payment in Stock of the 5.5% National Loan, 1966) Regulations 1957, S.I. No. 38 of 1957
  • Death Duties (Payment in Stock of the 6% National Loan, 1967) Regulations 1958, S.I. No. 108 of 1958
  • Death Duties (Payment in Stock of the 5.5% Exchequer Stock, 1971-74) Regulations 1959, S.I. No. 74 of 1959
  • Death Duties (Payment in Stock of the 5.25% National Development Loans, 1979-84) Regulations 1960, S.I. No. 87 of 1960
  • Death Duties (Payment in Stock of the 6% Exchequer Stock, 1980-1985) Regulations 1961, S.I. No. 25 of 1961
  • Death Duties (Payment in Stock of the 5.75% National Loan 1982-1987) Regulations 1963, S.I. No. 45 of 1963
  • Death Duties (Payment in Stock of the 4.5% Exchequer Stock 1984-1989) Regulations 1964, S.I. No. 20 of 1964
  • Death Duties (Payment in Stock of the 5.75% Exchequer Stock 1984-1989) Regulations 1964, S.I. No. 21 of 1964
  • Death Duties (Payment in Stock of the 6% Exchequer Loan 1985-1900) Regulations 1965, S.I. No. 62 of 1965
  • Death Duties (Payment in Stock of the 6.25% National Loan, 1986-1991) Regulations 1966, S.I. No. 82 of 1966
  • Death Duties (Payment in Stock of the 7.5% National Loan, 1981-1986) Regulations 1967, S.I. No. 5 of 1967
  • Death Duties (Payment in Stock of the 7% National Loan, 1987-1992) Regulations 1967, S.I. No. 304 of 1967
  • Death Duties (Payment in Stock of the 6.5% Exchequer Stock, 2000-2005) Regulations 1967, S.I. No. 309 of 1967
  • Death Duties (Payment in Stock of the 7.5% Exchequer Stock, 1973) Regulations 1968, S.I. No. 29 of 1968
  • Death Duties (Payment in Stock of the 6.5% Exchequer Stock, 1971) Regulations 1968, S.I. No. 137 of 1968
  • Death Duties (Payment in Stock of the 7% Exchequer Stock, 1975) Regulations 1968, S.I. No. 236 of 1968
  • Death Duties (Payment in Stock of the 7.5% Development Stock, 1988-1993) Regulations 1968, S.I. No. 287 of 1968
  • Death Duties (Payment in Stock of the 8.5% Conversion Stock, 1971) Regulations 1970, S.I. No. 12 of 1970
  • Death Duties (Payment in Stock of the 8.5% Conversion Stock, 1972) Regulations 1970, S.I. No. 13 of 1970
  • Death Duties (Payment in Stock of the 8.25% Conversion Stock, 1970) Regulations 1970, S.I. No. 14 of 1970
  • Death Duties (Payment in Stock of the 9.25% National Loan, 1989-1994) Regulations 1970, S.I. No. 25 of 1970
  • Death Duties (Payment in Stock of the 8.5% Conversion Stock, 1973) Regulations 1970, S.I. No. 125 of 1970
  • Death Duties (Payment in Stock of the 8.75% Conversion Stock, 1976) Regulations 1971, S.I. No. 124 of 1971
  • Death Duties (Payment in Stock of the 9.375% National Loan, 1984-1988) Regulations 1971, S.I. No. 125 of 1971
  • Death Duties (Payment in Stock of the 8% Exchequer Stock, 1972) Regulations 1971, S.I. No. 126 of 1971
  • Death Duties (Payment in Stock of the 7.75% Funding Loan, 1973) Regulations 1971, S.I. No. 164 of 1971
  • Death Duties (Payment in Stock of the 7.5% Funding Loan, 1974) Regulations 1971, S.I. No. 167 of 1971

35.5. Capital Gains Tax

Finance 39/1997
35

Capital Gains Tax (Amendment) Act 1978 (33/1978) was repealed by Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1098, 1102, 1103 and sch. 30. There is a further saver for instruments in s. 1103: (3) All instruments, documents, authorisations and letters or notices of appointment made or issued under the repealed enactments and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act. This saver covers all enactments repealed by 39/1997. This applies to all SIs made prior to that Act in 1997.

Noted by the Department of Finance: 39/1997, s. 556(5) only contains indexation multipliers applicable to disposals in the year 1997-98. Section 556(6A) only contains the indexation multipiers for disposals made in 2004 and later years. For disposals made in years 1979-80 to 1996-97 inclusive and in years 1998-99 to 2003 inclusive, the legal basis for applying multipliers is s. 556(6)(a) and the "multipliers" for each year: S.I. No. 197 of 1979 to S.I. No. 12 of 2003, are included in this list. Accordingly it is considered that these SIs cannot be repealed.

35.6. Corporation Tax

Finance 39/1997
36 Finance Act, 1964 (Commencement of Section 28) Order 1966 (S.I. No. 58 of 1966) commenced Finance Act 1964 (15/1964), s. 28 which was repealed by Corporation Tax Act 1976 (7/1976), s. 164, sch. 3 part 2. Corporation Tax Act 1976 was repealed by Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1098, 1102, 1103, sch. 30. S.I. No. 58 of 1966 is therefore obsolete and should be revoked.
37 The enabling provision was repealed by the Taxes Consolidation Act 1997 (39/1997) with a saver for regulations made by s. 1103: (3) All instruments, documents, authorisations and letters or notices of appointment made or issued under the repealed enactments and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act. This saver covers all enactments repealed by 39/1997. This SI is considered obsolete by the Department of Finance.
38 This order was made under Finance Act 1987, s. 27. There is a saver for these orders in Dublin Docklands Development Authority Act 1997 (7/1997), ss. 2, 9: (7) Notwithstanding section 8, any order made under section 27 of the Finance Act, 1987, shall continue and have effect. Section 27 was later repealed by Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1098, 1101, 1102, 1103, sch. 30, sch. 32, par. 22 (3). There is a further saver for instruments in s. 1103: (3) All instruments, documents, authorisations and letters or notices of appointment made or issued under the repealed enactments and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act. This SI is considered obsolete by the Department of Finance.
39 Ibid.
40 Ibid.
41 Ibid.
42 Ibid.
43 This order was made under Finance Act 1987, s. 27. There is a saver for these orders in Dublin Docklands Development Authority Act 1997 (7/1997), ss. 2, 9 (7): Notwithstanding section 8, any order made under section 27 of the Finance Act, 1987, shall continue and have effect. Section 27 was later repealed by Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1098, 1101, 1102, 1103, sch. 30, sch. 32, par. 22 (3). There is a further saver for instruments in s. 1103: (3) All instruments, documents, authorisations and letters or notices of appointment made or issued under the repealed enactments and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act.
44 This SI is considered obsolete by the Department of Finance and should be revoked.
45 This SI is considered obsolete by the Department of Finance and should be revoked.
46

The qualifying period provided in this SI expired on 31 December 1999.  It is obsolete and should be revoked.

47

This SI extended specified periods to 1999 and 2000.  It is considered obsolete by the Department of Finance.

48

This SI deals with obligations in 2001 and is probably obsolete.

49 This SI is considered obsolete by the Department of Finance and should be revoked.
50

This SI deals with obligations in 2002 and is probably obsolete.

51 The enabling section, s. 766, has been heavily amended, but the regulation making power in subs. (6) remains intact.
52 This SI is considered obsolete by the Department of Finance and should be revoked.
53 No enabling provision recited but definition of specified deposits in s. 56, as inserted by Finance Act 2007 (11/2007), s. 34(1)(a)(iv), enables the Minister to designate specified deposits.

35.7. Double Taxation Relief

Finance
  • none
8/1923

35.8. Electricity Tax

Finance 3/2008
54 The commenced provision relates to balancing charges and allowances on de-commissioning of fishing vessels.
55 The commenced provision relates to capital gains tax.
56 The commenced provision relates to accelerated wear and tear allowances on certain energy-efficient equipment.
57 The commenced provision relates to relief for investement in films.
58 The commenced provision relates to relief for investement in films.
59 The commenced provision relates to repeal of certain excise law provisions.

35.9. Income Tax

Finance 39/1997
60 Finance Act, 1970 (Commencement of Section 17) Order 1970 (S.I. No. 314 of 1970) commenced s. 17 of that Act which provided for the deduction of tax in certain circumstances from payments made to subcontractors under construction contracts. Section 17 was repealed by 39/1997, ss. ss. 1097, 1098, 1102, 1103, sch. 30. This SI is therefor obsolete and should be revoked.
61 Finance Act, 1998 (Section 47) (Commencement) Order 1998 (S.I. No. 502 of 1998) commenced s. 47 of that Act, which, with sch. 2, amended Taxes Consolidation Act 1997 (39/1997).
62 Taxes Consolidation Act, 1997 (Section 472B) (Commencement) Order 1999 (S.I. No. 48 of 1999) commenced s. 472B of that Act, which was inserted by Finance Act 1998 (3/1998), s. 14(1)(b). The order is made under s. 14(2).
63 Finance Act, 1998 (Section 62) (Commencement) Order 1999 (S.I. No. 65 of 1999) commenced s. 62(1) which inserted s. 486B into Taxes Consolidation Act 1997 (39/1997); the order is made under s. 62(2).
64 Finance Act, 2000 (Section 63) (Commencement) Order 2000 (S.I. No. 183 of 2000) commenced s. 63 which inserted s. 843A into Taxes Consolidation Act 1997 (39/1997).
65 Finance Act, 2000 (Section 48) (Commencement) Order 2000 (S.I. No. 258 of 2000) commenced s. 48 which inserted amendments to s. 481 of Taxes Consolidation Act 1997 (39/1997); it remains in force in relation to the definition of "qualifying company", as amended.
66 This instrument was continued in force by the Income Tax Act 1967, s. 560(2). When this was repealed, instruments were continued by the Taxes Consolidation Act 1997, s. 1103. This SI is not available on the eISB, and it is uncertain if it is still in force in view of more recent requirements including those for electronic filing.
67 This SI was superseded by S.I. No. 477 of 1997 (and see art. 29(4)), is obsolete and should be revoked.
68 This SI was superseded by S.I. No. 477 of 1997 (and see art. 29(4)), is obsolete and should be revoked.
69 This SI was superseded by S.I. No. 478 of 1997 (and see art. 28(3)), is obsolete and should be revoked.
70 This SI was superseded by S.I. No. 240 of 1967 (and see art. 27(3)), is obsolete and should be revoked.
71 This SI was superseded by S.I. No. 348 of 1987 (and see art. 30(3)), is obsolete and should be revoked.
72

This SI was made under Finance Act 1961, s. 11, which was revoked by Income Tax Act 1967 (6/1967), with provision for continuation in force of existing instruments in s. 560(2).  It was amended by Income Tax (Employments) (Sur-Tax) Regulations 1963 (S.I. No. 156 of 1963).

73

This SI was made under Income Tax Act 1918, s. 7(8) and Finance Act 1928 (11/1928), s. 3, each repealed by Income Tax Act 1967 (6/1967), with provision for continuation in force of existing instruments in s. 560: (2) All instruments and documents made or issued under the repealed enactments and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act.

Income Tax Act 1967 was repealed by the Taxes Consolidation Act, 1997 (39/1997), ss. 1097, 1102, 1103 and sch. 30. There is a saver for instruments in s. 1103: (3) All instruments, documents, authorisations and letters or notices of appointment made or issued under the repealed enactments and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act. This saver covers all enactments repealed by 39/1997.

The SI was rendered obsolete by revocation of Regulations made by the Revenue Commissioners on the 13th day of September 1929 (S.R.& O. No. 48 of 1929) and should be revoked. 

74

This SI was made under Finance Act 1961, s. 11, which was revoked by Income Tax Act 1967 (6/1967), with provision for continuation in force of existing instruments in s. 560(2).  It amended Income Tax (Employments) (Sur-tax) Regulations, 1961 (S.I. No. 231 of 1961).

75 This SI was superseded by S.I. No. 286 of 1993 (and see art. 29(3)), is obsolete and should be revoked.
76 This SI was superseded by S.I. No. 773 of 2004 (and see art. 29(2)), is obsolete and should be revoked.
77 This SI was superseded by S.I. No. 520 of 2001 (and see art. 29(4)), is obsolete and should be revoked.
78 This SI was superseded by S.I. No. 289 of 1993 (and see art. 29(3)), is obsolete and should be revoked.
79 Superseded by Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Zambia) Order 2015 (S.I. No. 437 of 2015), this SI is obsolete and should be revoked.
80

Income Tax Act 1967, Corporation Tax Act 1976 and ss. 1-56 of the Finance Act 1983 were repealed by the Taxes Consolidation Act, 1997 (39/1997), ss. 1097, 1102, 1103 and sch. 30. There is a saver for instruments in s. 1103: (3) All instruments, documents, authorisations and letters or notices of appointment made or issued under the repealed enactments and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act. This saver covers all enactments repealed by 39/1997.

81 Ibid.
82 Ibid.
83 Ibid.
84 Finance Act 1988 (12/1988), s. 9 was repealed by the Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1102, 1103, sch. 30. There is a saver for instruments in s. 1103: (3) All instruments, documents, authorisations and letters or notices of appointment made or issued under the repealed enactments and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act. This saver covers all enactments repealed by 39/1997.
85 There are several enabling provisions which do not affect the whole SI being still in force; however, it appears to be superseded by Taxes Consolidation Act 1997 (39/1997), s. 865 as substituted by Finance Act 2003 (3/2003), s. 17, and further amended, and should be revoked.
86 The enabling Act, Income Tax Act 1967, was repealed by the Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1102, 1103, sch. 30. There is a saver for instruments there in s. 1103: (3) All instruments, documents, authorisations and letters or notices of appointment made or issued under the repealed enactments and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act. This saver covers all enactments repealed by 39/1997.
87 Ibid.
88 Ibid.
89 Ibid.
90 Ibid.
91 Ibid.
92 Ibid.
93 Ibid.
94 Ibid.
95 Ibid.
96 Ibid.
97 Ibid.
98 Ibid.
99 The enabling section, s. 826(1), was substituted by Finance Act 2007 (11/2007) s. 35. This confirmed the regulations and they appear in schedule 24 A of the Taxes Consolidation Act 1997 (39/1997) inserted by Finance Act 2007 (11/2007), s. 35(1)(b), (3).
100 Ibid.
101 Ibid.
102 Ibid.
103 Ibid.
104 Ibid.
105 Ibid.
106 Ibid.
107 Ibid.
108 Ibid.
109 Ibid.
110 The enabling section, s. 826(1), was substituted by Finance Act 2007 (11/2007) s. 35. This confirmed the regulations and they appear in schedule 24 A of the Taxes Consolidation Act 1997 (39/1997) inserted by Finance Act 2007 (11/2007), s. 35(1)(b), (3).
111 Ibid.
112 Ibid.
113 The enabling section, s. 826(1), was substituted by Finance Act 2007 (11/2007) s. 35. This confirmed the regulations and they appear in schedule 24 A of the Taxes Consolidation Act 1997 (39/1997) inserted by Finance Act 2007 (11/2007), s. 35(1)(b), (3).
114 Ibid.
115 This SI provides for electronic filing of certain information relating to vehicle registration, see generally 33.5.3.
116 The enabling provision, Taxes Consolidation Act 1997 (39/1997), s. 1006A was repealed by Finance (No. 2) Act 2008 (25/2008), s. 97 and sch. 4. This SI was continued in force under s. 960H(7) which was inserted into the Taxes Consolidation Act 1997 by Finance (No. 2) Act 2008 (25/2008), s. 97 and sch. 4: (7) The Taxes (Offset of Repayments) Regulations 2002 (S.I. No. 471 of 2002) shall have effect as if they were made under subsection (5) and had complied with subsection (6).
117 The enabling section, s. 826(1), was substituted by Finance Act 2007 (11/2007) s. 35. This confirmed the regulations and they appear in schedule 24 A of the Taxes Consolidation Act 1997 (39/1997) inserted by Finance Act 2007 (11/2007), s. 35(1)(b), (3).
118 Ibid.
119 The enabling section, s. 826(1), was substituted by Finance Act 2007 (11/2007) s. 35. This confirmed the regulations and they appear in schedule 24 A of the Taxes Consolidation Act 1997 (39/1997) inserted by Finance Act 2007 (11/2007), s. 35(1)(b), (3).
120 Ibid.
121

This and the following SIs relate periods since expired.  They are obsolete and should be revoked.

122 Though the enabling section (s. 531) is heavily amended, the SI appears to remain in force.
123 The enabling section, s. 826(1), was substituted by Finance Act 2007 (11/2007) s. 35. This confirmed the regulations and they appear in schedule 24 A of the Taxes Consolidation Act 1997 (39/1997) inserted by Finance Act 2007 (11/2007), s. 35(1)(b), (3).
124 Ibid.
125 Ibid.
126 Ibid.
127 Ibid.
128 The enabling section, s. 826(1), was substituted by Finance Act 2007 (11/2007) s. 35. This confirmed the regulations and they appear in schedule 24 A of the Taxes Consolidation Act 1997 (39/1997) inserted by Finance Act 2007 (11/2007), s. 35(1)(b), (3).
129 This SI is obsolete because of the abolition of Air Travel Tax by S.I. No. 130 of 2014, and should be revoked.
130

Register of registered farm partnerships established under S.I. No. 247 of 2015, reg. 3, continued in existence as if established under this SI, notwithstanding revocation of S.I. No. 247 of 2015 by reg. 8.

35.10. Local Property Tax

Finance 52/2012
Finance
  • none
4/2013
Finance
  • none
50/2015
131 Finance Act 1983 (Commencement of Section 107A) Order 2003 (S.I. No. 513 of 2003) commenced Finance Act 1983, s. 107A(1) as inserted by Finance Act 2003 (3/2003), s. 155. Section 107A provides, in relation to Residential Property Tax: (1) The provisions of section 159A and 159B of the Stamp Duties Consolidation Act 1999 (inserted by the Finance Act 2003) shall, with any necessary modifications for the purpose of so corresponding, apply to the provisions of this Part in relation to amounts to be repaid, and the interest to be paid in respect of such amounts under section 107. Residential Property Tax was abolished by Finance Act 1997 (22/1997), s. 131. S.I. No. 513 of 2003 is therefore obsolete and should be revoked.

35.11. Mineral Oil Tax

Finance 2/1999
132 Finance Act, 1998 (Commencement of Section 90) Order 1998 (S.I. No. 206 of 1998) commenced Finance Act 1998 (3/1998), s. 90, which was repealed by Finance Act 1999, s. 106 and sch. 3 part 1. The provision which s. 90 amended, Finance Act 1935 (28/1935), s. 21, was also repealed by s. 106 and sch. 3 part 1. S.I. No. 206 of 1998 is therefore obsolete and should be revoked.
133

Rendered obsolete by revocation of S.I. No. 442 of 2001, this SI should be revoked.

134

Rendered obsolete by revocation of S.I. No. 442 of 2001, this SI should be revoked.

135 This SI commenced s. 98A which was later substituted and the substitution commenced by S.I. No. 581 of 2006. This SI is therefore obsolete and should be revoked.
136 This SI amended S.I. No. 442 of 2001, which was revoked by S.I. No. 231 of 2012. It is therefore obsolete and should be revoked.
137 This SI commenced a substituted s. 98A of this Act. This section ceased to have effect on 31 December 2010, making this SI obsolete. It should be revoked.

35.12. Natural Gas Carbon Tax

Finance 5/2010
138 This SI commenced a provision relating to VAT, which was repealed by Value-Added Tax Consolidation Act 2010, ss. 124(6) and 125. It is therefore obsolete and should be revoked.
139 This SI relates to acceleration of wear and tear allowances for certain energy-efficient equipment.
140 The provision commenced relates to income tax and interest payments by certain deposit takers.
141 The provisions commenced relate to income tax and interest payments by certain deposit takers.
142 This SI relates to customs and excise.

35.13. Solid Fuel Carbon Tax

Finance 5/2010*

35.14. Stamp Duties

Finance 31/1999
Finance 1 & 2 Geo. 5, c. 48
143 Finance Act, 1962 (Commencement of Section 17) Order, 1962 (S.I. No. 130 of 1962) commenced Finance Act 1962 (15/1962), s. 17 which excluded the payment of stamp duties for certain purposes; s. 17 was repealed by 31/1999, ss. 160, 163, sch. 3. S.I. No. 130 of 1962 is therefore obsolete and should be revoked.
144 The enabling provision was Finance Act 1994 (13/1994), s. 107, which was repealed by Stamp Duties Consolidation Act 1999 (31/1999), s. 160 and sch. 3. The 1999 Act, s. 162 and sch. 4 amended this SI by substituting the enabling provision as s. 12 of the 1999 Act.
145 S.I. Nos. 233 of 2012 and 234 of 2012 dis-apply this SI to instruments made after July 2012.
146 S.I. Nos. 233 of 2012 and 234 of 2012 dis-apply this SI to instruments made after July 2012.
147 S.I. Nos. 233 of 2012 and 234 of 2012 dis-apply this SI to instruments made after July 2012.
148 This SI concerned allowance for and repurchase of stamps required for purpose of National Insurance Act 1911 and Unemployment Act 1920, both repealed. It it appears to be obsolete and should be revoked.
149 This SI concerned allowance for and repurchase of stamps "authorised to be used in the payment of duties of postages", assigning the relevant powers to the Minister for Posts and Telegraphs (currently the Minister for Communications, Energy and Natural Resources).

35.15. Sugar Sweetened Drinks Tax

Finance 41/2017

35.16. Table Waters Tax

Finance 6 & 7 Geo. 5, c. 11
150 Duties on table waters were terminated by Finance Act 1992 (9/1992), s. 152. These SIs are therefore obsolete and should be revoked.
151 Ibid.
152 Ibid.

35.17. Tobacco Products Tax

Finance 5/2005
Finance 13/1994
153 The original enabling provision, Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977) was repealed by Finance Act 2005 (5/2005), ss. 81 (1), 86 and sch. 3 part 1. There is a saver for regulations in s. 81: - (2) If and in so far as a provision of this Chapter operates, as from the day appointed under section 86 , in substitution for a provision of the repealed enactments, any order or regulation made or having effect as if made, and any thing done or having effect as if done, under the substituted provision before that day shall be treated as from that day as if it were an order or regulation made or a thing done under such provision of this Chapter. It is unclear whether these regulations are caught by the saver. This SI is also enabled by Finance Act 1984 (9/1984), s. 75, which remains in force. The SI refers widely to S.I. No. 57 of 1979, which was revoked by Finance (No. 2) Act 1992 (28/1992), s. 5, by way of an amendment to Finance Act 1992 (9/1992). It is considered expired by the Revenue Commissioners and should be revoked.
154 The original enabling provision, Finance Act 1984 (9/1984), s. 75, remains in force. This SI is also enabled as regards reg. 25 by Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977), which was repealed by Finance Act 2005 (5/2005), ss. 81 (1), 86 and sch. 3 part 1. There is a saver for regulations in s. 81: (see above). It is unclear whether reg. 25 is caught by the saver. The SI refers widely to S.I. No. 57 of 1979, which was revoked by Finance (No. 2) Act 1992 (28/1992), s. 5, by way of an amendment to Finance Act 1992 (9/1992). It is the view of the Revenue Commissioners that the circumstances giving rise to these duties no longer exist; this SI should be revoked.
155 The original enabling provision, Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977) was repealed by Finance Act 2005 (5/2005), ss. 81 (1), 86 and sch. 3 part 1. There is a saver for regulations in s. 81: (see above). However a new tax stamp system was put in place by the 2005 Act, superseding the tax stamps provided for in the substituted s. 74 of the 1977 Act. This SI is therefore obsolete and should be revoked.
156 The commenced provisions relate to value added tax.
157 The commenced provisions relate to mineral oil tax.
158 The commenced provision amended Finance (Excise Duty on Tobacco Products) Act 1977 (32/1977), repealed by Finance Act 2005 (5/2005), s. 81 and sch. 3. This SI is therefore obsolete and should be revoked.
159 The commenced provision relates to retirement benefits.
160 The commenced provision relates to qualifying farmers.
161 The commenced provision relates to tax treatment of company directors and employees granted rights to acquire shares or other assets.
162 This SI commences s. 25(1)(a)(i) (dealting with collective investment undertakings), which was repealed with the rest of Part 1 (ss. 1-66) by Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1098, 1102, 1103, sch. 30. It is therefore obsolete and should be revoked.
163 This SI commences s. 93 and 96(a) (relating to value added tax), which were repealed with the rest of Part 3 (ss. 90-101) by VAT Consolidation Act 2010, 31/2010, ss. 123, 125 & sch. 8, pt. 1. It is therefore obsolete and should be revoked.
164 This Order appoints the date for coming into operation of the main provisions of the Finance Act, 1994 relating to use of tax stamps for excise duty purposes on cigarette packages and for particular provisions relating to the same system (Part II ch. I, ss. 67-77). S. 67 concerns definitions, ss. 68-75 amend 32/1977, since repealed. S. 76 amends Finance Act 1939 (18/1939) although para. (b) inserts two definitions which refer to 32/1977, repealed. S. 77 concerns commencement of that chapter. Revenue consider that this order is obsolete as the provisions of the Finance Act 1994 have been replaced by current legislation. However, the SI appears to remain in effect in relation to s. 76, and should be revoked.
165 This SI commenced Finance Act 1994 (13/1994), s. 89 (relating to betting duty), since repealed by Finance Act 2005 (5/2005), s. 80 and sch. 3. It is therefore obsolete and should be revoked.
166 This Order appoints the date for coming into operation of the main provisions of the Finance Act, 1994 relating to use of tax stamps for excise purposes on tobacco products, are made available to tobacco products other than cigarettes (Part II ch. I, ss. 67-77). S. 67 concerns definitions, ss. 68-75 amend 32/1977, since repealed. S. 76 amends Finance Act 1939 (18/1939) with reference to cigarettes only, and para. (b) inserts two definitions which refer to 32/1977, repealed. S. 77 concerns commencement of this chapter. Revenue consider that this order is obsolete as the provisions of the Finance Act 1994 have been replaced by current legislation. As the SI relates to tobacco products other than cigarettes, the commencement of s. 76 (which deals with cigarettes only) is not relevant to this SI. It is therefore obsolete and should be revoked.

35.18. Value-Added Tax

Finance 31/2010
167 Repealed Value-Added Tax Act 1972 (22/1972), subject to transitional provisions.
168 Repealed Value-Added Tax (Amendment) Act 1978 (34/1978) and accordingly its commencement order S.I. No. 8 of 1979 has become obsolete and should be revoked.
169 Finance Act, 1995 (Section 134 (1)) (Commencement) Order, 1996 (S.I. No. 231 of 1996) commenced Finance Act 1995, s. 134(1) concerning the definition of "accounting period". Section 134 was repealed (with the rest of part 3) by Value-Added Tax Consolidation Act 2010 (31/2010), s. 123 and sch. 8 part 1. S.I. No. 231 of 1996 is therefore obsolete and should be revoked.
170 Finance Act 1997 (22/1997), part 3 (ss. 95-114) was repealed by Value-Added Tax Consolidation Act 2010 (31/2010), s. 123 and sch. 8 part 1. Finance Act, 1997 (Commencement of Sections 101 and 113) Order 1997 (S.I. No. 313 of 1997) commenced two of the provision in part 3, is therefore obsolete and should be revoked.
171 The enabling provision, Value-Added Tax Act 1972 (22/1972), s. 1(1), was repealed by Value-Added Tax Consolidation Act 2010 (31/2010), s. 122(1), with a saver in s. 124(5): (5) All instruments, documents, determinations, authorisations, letters or notices of appointment made or issued under the repealed enactment and in force immediately before the commencement of this Act shall continue in force as if made or issued under this Act. However, this SI is probably of no relevance now and could be revoked.
172 The enabling provision, Value-Added Tax Act 1972 (22/1972), s. 9(4), was repealed by Value-Added Tax Consolidation Act 2010 (31/2010), s. 122(1), with a saver in s. 124(5), see above. However, this SI is probably of no relevance now and could be revoked.
173 This SI is considered to be obsolete.
174 Ibid.
175 Ibid.
176 This SI amends orders (S.I. Nos. 327 of 1972, 328 of 1972 and 70 of 1973) which are no longer in force. It is therefore spent and should be revoked.
177 This SI allows traders in radio receivers and record players (other than manufacturers) to claim a refund of VAT in respect of stocks purchased before 1 March 1979, and held on that date for resale. It therefore appears to be obsolete and should be revoked.
178 The enabling provision, Value-Added Tax Act 1972 (22/1972), s. 20(3), was repealed by Value-Added Tax Consolidation Act 2010 (31/2010), s. 122(1), with a saver in s. 124(5), see above. However, this SI could be considered spent and accordingly be revoked.
179 The enabling provision, Value-Added Tax Act 1972 (22/1972), s. 20(3), was repealed by Value-Added Tax Consolidation Act 2010 (31/2010), s. 122(1), with a saver in s. 124(5), see above. However, this SI could be considered spent and accordingly be revoked.

35.19. Wealth Tax

Finance
  • none
25/1975

35.20. Designated Investment Funds

Finance
  • none
16/1985

35.21. Disclosure of Information and Waiver of Certain Tax Interest and Penalties

Finance
  • none
24/1993
Finance
  • none
25/1996

35.22. Mining Profits

Finance
  • none
8/1956

35.23. Care and Management of Taxes

35.23.1. Revenue Commissioners

Finance
  • none
10/2011
180 Section 101 of 2011 Act provides for the independence of Revenue Commissioners. See also the reference in s. 101 to the Revenue Commissioners Order 1923 (Executive Council Order (ECO) No. 2 of 1923), made under s. 7 of the Adaptation of Enactments Act 1922 (2/1922), which provided for the establishment of the Revenue Commissioners, their number and manner of appointment.

35.23.2. Provisional Collection of Taxes after Budget

Finance
  • none
7/1927
Finance
  • none
15/1969
181 Finance Act, 1974 (Section 85) (Commencement) Order 1974, S.I. No. 312 of 1974 commenced Finance Act 1974 (27/1974), s. 85 which amended several provisions of this Act. This SI appears to remain in force. Its parent Act (27/1974), along with most Finance Acts, is not listed separately.

35.24. Tax Appeals

Finance 59/2015
Finance 39/2019

35.25. Annual Finance Acts

Finance
  • none
41/2017
Finance 18/2016
Finance 52/2015
Finance 37/2014
Finance
  • none
8/2013
Finance 41/2013
Finance 9/2012
Finance 5/2010
Finance 6/2006
Finance 5/2005
Finance
  • none
5/2002
Finance 7/2001
Finance 13/1994
Finance 13/1993
Finance 16/1976
Finance 21/1960
Finance 25/1958
Finance 30/2018
Finance 45/2019
182

See Title 35.3, Betting Duty

183

Rendered obsolete by expiry of exemption up to 1 January 2010, this SI should be revoked.

184

Rendered obsolete by revocation of the SI it amends, this SI should be revoked.

35.26. ECA Section 3 Statutory Instruments

Foreign 27/1972