33. State Finance and Procurement
Updated to 23 October 2025 (Act No. 10 of 2025 and S.I. No. 506 of 2025)
► 33.1. Budget and Fiscal Stability
| Finance | 39/2012 | |
► 33.2. Central Fund and Appropriations
► 33.3. Comptroller and Auditor General
| Finance/Public Exp | 
                
                
  | 
            29 & 30 Vict., c. 39 | 
| Finance/Public Exp | 
                
                
  | 
            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 | 
                
                
  | 
            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                                                                           The enabling provision, s. 6(5) and (6), was repealed by the Health Act 2004 (42/2004), with regulations continued in force by ss. 71 and 73.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.  | 
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► 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 | 
                
                
  | 
            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 | 
                
                
  | 
            5/1929 | 
| Finance | 
                
                
  | 
            5/1932 | 
| Finance | 
                
                
  | 
            11/1932 | 
| Finance | 
                
                
  | 
            34/1932 | 
| Finance | 
                
                
  | 
            52/1933 | 
| Finance | 
                
                
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            19/1934 | 
| Finance | 
                
                
  | 
            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
► 33.5.4. Duty-Free
► 33.5.5. Excise
| Local Gov | 
                
                
  | 
            24/1952 | 
| Finance 112 | 1/1960 | |
| Finance | 
                
                
  | 
            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 | 
                
                
  | 
            20/2012 | 
| Finance | 
                
                
  | 
            16/2010 | 
| Finance | 
                
                
  | 
            7/2010 | 
| Finance | 
                
                
  | 
            25/2011 | 
| Finance | 
                
                
  | 
            6/2012 | 
| Finance | 
                
                
  | 
            1/2013 | 
| Finance | 
                
                
  | 
            38/2021 | 
| Finance | 
                
                
  | 
            32/2014 | 
► 33.8. Financial Transactions of Certain Companies and Other Bodies
► 33.9. International Agreements
| Enterprise 132 | 12/1938 | |
| Finance | 
                
                
  | 
            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 | 
                
                
  | 
            31/1935 | 
► 33.11. National Asset Management Agency
► 33.12. National Loans and Funds
► 33.13. National Pensions Reserve Fund
| Finance | 
                
                
  | 
            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 | 
                
                
  | 
            1/2002 | 
| 
                                                 
        150
        Except s. 3(1)(d) and (4): Finance: see S.I. No. 418 of 2011.
     
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