33. State Finance and Procurement
Updated to 11 May 2023 (Act No. 11 of 2023 and S.I. No. 232 of 2023)
► 33.1. Budget and Fiscal Stability
Finance | 39/2012 | |
► 33.2. Central Fund and Appropriations
► 33.3. Comptroller and Auditor General
Finance/Public Exp |
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29 & 30 Vict., c. 39 |
Finance/Public Exp |
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11 & 12 Geo. 5, c. 52 |
Finance |
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1/1923 |
Finance/Public Exp |
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47/1998 |
Finance/Public Exp 45 |
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8/1993 |
45
Functions relating to ss. 3, 5, 7, 8, 11, 12, 17 and 21 transferred to Minister for Public Expenditure and Reform by S.I. No. 418 of 2011.
46
The enabling provision, s. 6(5) and (6), was repealed by the Health Act 2004 (42/2004), with regulations continued in force by ss. 71 and 73. S. 71(4) has a specific saver for regulations: (4) Despite the repeal of section 6 of the Comptroller and Auditor General (Amendment) Act 1993, that section continues, subject to subsections (1) and (2) of this section, to apply in relation to the final accounts of the Eastern Regional Health Authority and a health board. The ERHA and health boards having been abolished on 1 January 2005, this SI appears to be obsolete/spent and should be revoked. |
► 33.4. Currency and Coinage
► 33.4.1. Euro
► 33.4.2. Decimal Currency (Former)
► 33.4.3. Pre-Decimal Currency (Former)
► 33.4.4. Coinage
Finance | 32/1950 | |
Finance |
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5/1966 |
48
Repealed by Decimal Currency Act 1969 (23/1969), s. 23(2), repeal not commenced.
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► 33.5. Customs and Excise
► 33.5.1. General
Finance | 18/2015 | |
Finance | 7 Edw. 7, c. 13 | |
Finance | 5 & 6 Geo. 5, c. 7 | |
Finance | 9 & 10 Geo. 5, c. 32 | |
Finance |
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5/1929 |
Finance |
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5/1932 |
Finance |
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11/1932 |
Finance |
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34/1932 |
Finance |
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52/1933 |
Finance |
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19/1934 |
Finance |
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37/1968 |
49
Repeals Customs Consolidation Act 1876 (39 & 40 Vict., c. 36), 11 other pre-1922 Acts, Customs (Amendment) Act 1942 (22/1942), Customs Act 1956 (7/1956), Customs and Excise (Miscellaneous Provisions) Act 1988 (10/1988) and Customs and Excise (Mutual Assistance) Act 2001 (2/2001), repeals not commenced. Among other SIs listed elsewhere, two SIs made under Finance Act 1950 (18/1950), S.I. Nos. 189 of 1964 and 131 of 1967, were revoked by Customs Act 2015, subject to commencement order. Among other SIs listed elsewhere, three SIs made under Finance Act 1963 (23/1963), S.I. Nos. 143, 144 and 223 of 1965 were revoked by Customs Act 2015, subject to commencement order.
50
Repeals Finance Act 1978 (21/1978), s. 29, which was commenced by S.I. No. 224 of 1978. This SI is therefore obsolete and should be revoked.
51
This SI is superseded by S.I. No. 417 of 1979, and should be revoked.
52
This SI amended S.R.& O. No. 1059 of 1915 to give effect to Council Directive 92/12/EEC, replaced by S.I. No. 443 of 2001 and then by Council Directive 2008/118/EC and S.I. No. 146 of 2010 as amended. This SI and the 2015 order have expired and should be revoked.
53
It is likely these SIs are obsolete and should be revoked.
54
The SIs listed under this Act are considered obsolete and should be revoked.
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► 33.5.2. Duties: General
► 33.5.3. Duties and Licences: Motor Vehicles
Transport 88 |
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24/1952 |
Finance 96 | 16/1976 | |
Finance |
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10/1989 |
Finance |
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9/1992 |
Finance 105 |
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28/1992 |
Local Gov |
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22/2001 |
Local Gov | 5/2003 | |
Local Gov |
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5/2004 |
Local Gov |
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5/2008 |
Local Gov |
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24/2008 |
Local Gov |
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10/2012 |
Local Gov |
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9/2013 |
Local Gov | 16/2013 | |
Local Gov |
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41/2015 |
Finance |
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52/2015 |
88
See S.I. No. 601 of 2017.
89
Three instruments were made under Finance Act 1920 (10 & 11 Geo. 5 c. 18) which appear to be obsolete and should be revoked:
90
S.I. No. 172 of 1983 commences s. 73(4) of the Finance Act 1983 which amended Finance (Excise Duties) (Vehicles) Act 1952, s. 1, sch. part 1 para. 4B. It also amended Finance Act 1973 (19/1973), s. 94(2). The entire schedule part 1 was substituted (having previously been further amended) by Finance Act 1991 (13/1991), s. 75(2)(c). Finance Act 1973, s. 94(2) was substituted by Finance Act 1991, s. 75(5). This SI is therefore obsolete and should be revoked.
91
Motor-Cycle Excise Duty Regulations 1984 (S.I. No. 362 of 1984) contain regulations to give effect to Finance Act 1984 (9/1984), s. 75(2)-(7) as adapted by S.I. No. 354 of 1984. The enabling provision is s. 75, which was repealed by Finance Act 1992 (9/1992), s. 144A as inserted by Finance (No. 2) Act 1992 (28/1992), s. 5(c); S.I. No. 354 of 1984 was also revoked. S.I. No. 362 appears to have ceased to have effect on the expiry of its enabling provision. The Revenue Commissioners consider it is expired. It should be formally revoked.
92
This SI amended S.I. No. 88 of 1964, which was revoked by S.I. No. 286 of 1989. It is therefore obsolete and should be revoked.
93
Ibid.
94
Ibid.
95
The enabling provision is the Finance (Excise Duties) (Vehicles) Act (No. 24 of 1952) s. 4(1A). This was repealed by the Motor Vehicle (Duties and Licences) Act 2001 (22/2001), s. 8. There is no saver for regulations. The repeal was to commence on the making of new regulations: On the commencement of regulations under section 42(2)(l) of the Act of 1961, subsections (1) and (1A) of section 4 of the Act of 1952 shall stand repealed. Many regulations have been made since 2001 under Road Traffic Act 1961, s. 42, but none specifically under s. 42(2)(l) which in 2001 provided for "(l) the fees to be paid in respect of the grant of a driving licence". A new set of regulations were made by S.I. No. 537 of 2006, which appear to fulfill the requirement for new regulations. It appears that this SI ceased on commencement of the repeal of its enabling provision, is obsolete and should be revoked.
96
Transport (in part): see S.I. No. 601 of 2017.
97
This SI commenced Finance Act 1992 (9/1992), part 2 ch. 2, repealed by Finance Act 2001 (7/2001), s. 149 and sch. 3. It is therefore obsolete and should be revoked. The legislation commenced dealt with excise duty arrangements.
98
The provisions commenced specified certain conditions for special tax treatment of interest.
99
Though the enabling provision, s. 141(3), was amended to extend and slightly reduce the scope of regulations made under it, the SI remains in force and was amended most recently by S.I. No. 313 of 2016.
100
Though the enabling provision, s. 141(3), was amended to extend and then slightly reduce the scope of regulations made under it, the SI remains in force and was referred to most recently by Finance (No. 2) Act 2008, s. 64.
101
This SI commenced Finance Act 1992 (9/1992), s. 15, which was repealed by Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1098, 1102, 1103, sch. 30. This SI is therefore obsolete/spent and should be revoked. The commenced provisions dealt with taxation of certain social welfare payments.
102
This SI commenced Finance Act 1992 (9/1992), part 2 ch. 1, which was repealed by Finance Act 2003 (3/2003), s. 83(1) and sch. 1 part 1. It also commenced sch. 3 part 1 which repealed a list of legislation. This SI could therefore be considered obsolete/spent and be revoked. The commenced provisions dealth with excised duty on beer.
103
This SI commenced Finance Act 1992 (9/1992), s. 15, which was repealed by Taxes Consolidation Act 1997 (39/1997), ss. 1097, 1098, 1102, 1103, sch. 30. This SI is therefore obsolete/spent and should be revoked. The commenced provisions dealt with taxation of certain social welfare payments.
104
This SI amends S.I. No. 430 of 1992, now revoked. It is obsolete and should be revoked.
105
Transport (in part): see S.I. No. 601 of 2017.
106
Although concerning an excise duty, this SI is administered by the Department of the Environment, Community and Local Government.
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► 33.5.4. Duty-Free
► 33.5.5. Excise
Local Gov |
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24/1952 |
Finance 112 | 1/1960 | |
Finance |
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7/2001 |
107
The enabling legislation included Road Traffic Act 1933 (11/1933), s. 67, which was repealed by Road Traffic Act 1961, s. 10(1) and sch. 1, with continuance in effect of existing regulations by s. 10(2). Part III of this SI was revoked by S.I. No. 409 of 1992, reg. 3(1). The regulations (other than art. 18) except in so far as they relate to trade licences and post office vehicles were revoked by S.I. No. 311 of 1982, art. 1(3) and sch. 1, and art. 18 was separately revoked by S.I. No. 311 of 1982. The SI appears to remain in force in relation to trade licences and post office vehicles. Although it concerns an excise duty, it is administered by the Department of the Environment, Community and Local Government.
108
Transport: see S.I. No. 601 of 2017.
109
Also enabled by Roads Act 1920 (10 & 11 Geo. 5, c. 72), s. 1. Although this SI concerns an excise duty, it is administered by the Department of Transport: see S.I. No. 601 of 2017.
110
Also enabled by Roads Act 1920 (10 & 11 Geo. 5, c. 72), s. 12. This SI was revoked in full except in so far as it relates to trade licences by S.I. No. 311 of 1982. Although this SI concerns an excise duty, it is administered by the Department of the Environment, Community and Local Government.
111
Transport: see S.I. No. 601 of 2017.
112
Transport (in part): see S.I. No. 601 of 2017.
113
This Act is considered obsolete and should be repealed.
114
Finance Act, 1995 (Commencement of Chapter V of Part II) (Appeals in Relation To Excise Duty) Order 1995 (S.I. No. 356 of 1995) commenced Finance Act 1995, part II ch. V (ss. 103-109) concerning appeals in relation to excise duty. Ss. 103-107 were repealed by Finance Act 2001 (7/2001), s. 149 and sch. 3 part 1. Ss. 108 and 109 deal with repeal of another provision and commencement of that chapter. S.I. No. 356 of 1995 is therefore obsolete and should be revoked.
115
The provision commenced by this SI relates to vehicle registration tax.
116
The provision commenced by this SI relates to corporation tax.
117
The provision commenced by this SI relates to corporation tax.
118
The provision commenced by this SI relates to corporation tax.
119
The provision commenced by this SI relates to income tax.
120
The provision commenced by this SI relates to income tax.
121
The provision commenced by this SI relates to income tax.
122
S. 105A was deleted by Finance Act 2012, s. 70; this SI is therefore obsolete and should be revoked.
123
S. 105C was deleted by Finance Act 2012, s. 70; this SI is therefore obsolete and should be revoked.
124
The provision commenced by this SI relates to income tax.
125
This SI is considered expired by the Revenue Commissioners as the dates in the SI have since passed. The original s. 104 under which it was made was subsequently substituted.
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► 33.5.6. International Mutual Assistance
► 33.6. Emergency Financial Measures
► 33.7. European Stability Mechanism (ESM), European Financial Stability Facility (EFSF) and Euro Area Loan Facility
Finance |
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20/2012 |
Finance |
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16/2010 |
Finance |
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7/2010 |
Finance |
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25/2011 |
Finance |
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6/2012 |
Finance |
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1/2013 |
► 33.8. Financial Transactions of Certain Companies and Other Bodies
► 33.9. International Agreements
Enterprise 132 | 12/1938 | |
Finance |
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13/1938 |
132
The SI made under this Act, S.I. No. 202 of 1966, was signed by the Minister for Industry and Commerce, and was also made under 23/1966, assigned to Enterprise. The Act may be obsolete.
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► 33.10. Investments Advisory Committee
Finance | 34/1933 | |
Finance |
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31/1935 |
► 33.11. National Asset Management Agency
► 33.12. National Loans and Funds
► 33.13. National Pensions Reserve Fund
Finance |
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33/2000 |
134
Repealed except for s. 30 by National Treasury Management Agency (Amendment) Act 2014 (23/2014), repealing provision not commenced.
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► 33.14. National Treasury Management Agency and Ireland Strategic Investment Fund
► 33.15. Public Private Partnership Arrangements
Public Exp 150 |
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1/2002 |
150
Except s. 3(1)(d) and (4): Finance: see S.I. No. 418 of 2011.
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