LegalizeFINANCE ACT, 2001
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
58 amending acts · 2024-02-09, S.I. No. 36/2024 - Control of Excisable Products Regulations 2024
Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
| (1) | (2) | (3) |
| Illicit Distillation (Ireland) Act, 1831 (1 & 2 Will. 4, c. 55) (as amended): | ||
| section 10 | £1,000 | €1,265 |
| section 11 | £1,000 | €1,265 |
| section 12 | £1,000 | €1,265 |
| section 13 | £1,000 | €1,265 |
| section 14 | £1,000 | €1,265 |
| section 16 | £1,000 | €1,265 |
| section 17 | £1,000 | €1,265 |
| section 19 | £1,000 | €1,265 |
| section 22 | £1,000 | €1,265 |
| section 23 | £1,000 | €1,265 |
| section 24 | £1,000 | €1,265 |
| section 25 | £1,000 | €1,265 |
| section 27 | £1,000 | €1,265 |
| section 28 | £1,000 | €1,265 |
| section 30 | £1,000 | €1,265 |
| Illicit Distillation (Ireland) Act, 1831 | ||
| section 36 | twenty pounds | €25 |
| section 36 | ten pounds | €12.50 |
| section 42 | two pounds | €2 |
| section 42 | three pounds | €3 |
| section 42 | four pounds | €5 |
| section 42 | six pounds | €7 |
| section 42 | twelve pounds | €15 |
| section 42 | fifteen pounds | €19 |
| section 42 | eighteen pounds | €22 |
| section 44 | one hundred pounds | €125 |
| Spirits (Ireland) Act, 1854 (17 & 18 Vict., c. 89) (as amended): | ||
| section 2 | four pounds | €5 |
| section 2 | ten pounds | €12 |
| section 2 | twenty pounds | €25 |
| section 4 | five shillings | €0.30 |
| section 4 | ten shillings | €0.60 |
| section 4 | twenty shillings | €1 |
| section 5 | twenty shillings | €1 |
| section 5 | four pounds | €5 |
| section 6 | forty shillings | €2 |
| section 6 | eighty shillings | €5 |
| section 6 | ten pounds | €12 |
| section 6 | twenty pounds | €25 |
| Spirits Act, 1880 (43 & 44 Vict., c. 24) (as amended): | ||
| section 5(2) | five hundred pounds | €630 |
| section 6 | five hundred pounds | €630 |
| section 7(1) | five hundred pounds | €630 |
| section 7(2) | one hundred pounds | €125 |
| section 8(1) | ten pounds | €12 |
| section 9(3) | fifteen pounds | €19 |
| section 10(2) | five hundred pounds | €630 |
| section 11(3) | two hundred pounds | €250 |
| section 14(2)(a) | two hundred pounds | €250 |
| section 14(2)(b) | two hundred pounds | €250 |
| section 14(2)(b) | twenty pounds | €25 |
| section 14(2)(c) | two hundred pounds | €250 |
| section 14(2)(d) | fifty pounds | €60 |
| section 14(2)(f) | two hundred pounds | €250 |
| section 14(2)(f) | twenty shillings | €1 |
| section 15(3) | two hundred pounds | €250 |
| section 17 | two hundred pounds | €250 |
| section 18(b) | five hundred pounds | €630 |
| section 19(5) | two hundred pounds | €250 |
| section 22(2) | two hundred pounds | €250 |
| section 23(5) | fifty pounds | €60 |
| section 24 | fifty pounds | €60 |
| section 25(7) | five hundred pounds | €630 |
| section 26(2) | two hundred pounds | €250 |
| section 27 | fifty pounds | €60 |
| section 28(3) | two hundred pounds | €250 |
| section 29 | two hundred pounds | €250 |
| section 30(d) | two hundred pounds | €250 |
| section 31 | two hundred pounds | €250 |
| section 33(5) | two hundred pounds | €250 |
| section 35(2) | two hundred pounds | €250 |
| section 36 | two hundred pounds | €250 |
| section 36 | six pence | €0.03 |
| section 38(11) | two hundred pounds | €250 |
| section 39(d) | two hundred pounds | €250 |
| section 40(3) | two hundred pounds | €250 |
| section 40(4) | two hundred pounds | €250 |
| section 40(4) | fifty pence | €0.60 |
| section 41(2) | two hundred pounds | €250 |
| section 43(10) | two hundred pounds | €250 |
| section 43(11) | twenty shillings | €1 |
| section 43(12) | fifty pounds | €60 |
| section 44(2) | twenty shillings | €1 |
| section 47(2) | twenty pounds | €25 |
| section 51 | fifty pounds | €60 |
| section 58(9) | two hundred pounds | €250 |
| section 60 | five pounds | €6 |
| section 64(3) | fifty pounds | €60 |
| section 65(4) | twenty shillings | €1 |
| section 84(d) | two hundred pounds | €250 |
| section 87(2) | five hundred pounds | €630 |
| section 88(3) | two hundred pounds | €250 |
| section 89(3) | five hundred pounds | €630 |
| section 89(3) | twenty shillings | €1 |
| section 90(3) | two hundred pounds | €250 |
| section 91(2) | two hundred pounds | €250 |
| section 91(3) | one hundred pounds | €125 |
| section 91(4) | fifty pounds | €60 |
| section 92 | five hundred pounds | €630 |
| section 93(2) | fifty pounds | €60 |
| section 94(3) | twenty shillings | €1 |
| section 94(4) | twenty shillings | €1 |
| section 98(2) | fifty pounds | €60 |
| section 99(2) | fifty pounds | €60 |
| section 101(3) | two hundred pounds | €250 |
| section 102(4) | fifty pounds | €60 |
| section 103(2) | twenty shillings | €1 |
| section 105(8) | one hundred pounds | €125 |
| section 107(1) | five hundred pounds | €630 |
| section 109(1) | one hundred pounds | €125 |
| section 110(1) | five hundred pounds | €630 |
| section 110(2) | five hundred pounds | €630 |
| section 111(2) | fifty pounds | €60 |
| section 113 | one hundred pounds | €125 |
| section 126(1) | fifty pounds | €60 |
| section 127(2) | fifty pounds | €60 |
| section 128(1) | fifty pounds | €60 |
| section 129 | one hundred pounds | €125 |
| section 130(1) | one hundred pounds | €125 |
| section 131 | two hundred pounds | €250 |
| section 135(5) | one hundred pounds | €125 |
| section 136(3) | one hundred pounds | €125 |
| section 136(5) | five hundred pounds | €630 |
| section 137(2) | two hundred pounds | €250 |
| section 138 | one hundred pounds | €125 |
| section 140(3) | two hundred pounds | €250 |
| section 142 | fifty pounds | €60 |
| section 143(3) | two hundred pounds | €250 |
| section 144(1) | one hundred pounds | €125 |
| section 145(3) | one hundred pounds | €125 |
| section 145(4) | ten pounds | €12 |
| section 146(1) | one hundred pounds | €125 |
| section 146(2) | twenty five pounds | €31 |
| section 146(2) | six pounds | €7 |
| section 147 | one hundred pounds | €125 |
| section 148 | one hundred pounds | €125 |
| section 150 | five hundred pounds | €630 |
| section 152 | two hundred pounds | €250 |
| section 153 | twenty pounds | €25 |
| Inland Revenue Act, 1880 (43 & 44 Vict., c. 20) (as amended): | ||
| section 21(4) | one hundred pounds | €125 |
| section 29(2) | one hundred pounds | €125 |
| section 30(3) | one hundred pounds | €125 |
| Revenue Act, 1889 (52 & 53 Vict., c. 42) (as amended): | ||
| section 27(3) | fifty pounds | €60 |
| Finance Act, 1901 (1 Edw. 7, c. 7) (as amended): | ||
| section 8 | fifty pounds | €60 |
| Finance Act, 1902 (2 Edw. 7, c. 7) (as amended): | ||
| section 8(3) | fifty pounds | €60 |
| Revenue Act, 1906 (6 Edw. 7, c. 20) (as amended): | ||
| section 2(2) | fifty pounds | €60 |
| section 2(3) | fifty pounds | €60 |
| section 3(3) | fifty pounds | €60 |
| section 7(2) | fifty pounds | €60 |
| Finance (1909-1910) Act, 1910 (10 Edw. 7, c. 8): | ||
| section 50(1) | five hundred pounds | €630 |
| section 50(2) | £500 | €630 |
| section 50(3) | £1,000 | €1,265 |
| section 50(4) | fifty pounds | €60 |
| Finance Act, 1911 (1 & 2 Geo. 5, c. 48) (as amended): | ||
| section 10 | fifty pounds | €60 |
| Finance Act, 1915 (5 & 6 Geo. 5, c. 26) (as amended): | ||
| section 8(3) | one hundred pounds | €125 |
| Finance Act, 1921 (11 & 12 Geo. 5, c. 32) (as amended): | ||
| section 14(3) | two hundred pounds | €250 |
| section 16(2) | one hundred pounds | €125 |
| Finance Act, 1926 (No. 35 of 1926) (as amended): | ||
| section 26(2) | £500 | €630 |
| section 24(4) | £1,500 | €1,900 |
| section 25(2) | £1,500 | €1,900 |
| Finance Act, 1929 (No. 32 of 1929): | ||
| section 32 | five hundred pounds | €630 |
| Betting Act, 1931 (No. 27 of 1931) (as amended): | ||
| section 2(2) | £1,500 | €1,900 |
| section 11(1)(m) | fifteen pounds | €19 |
| section 11(1)(m) | ten pounds | €12 |
| section 11(1)(m) | five pounds | €6 |
| section 15(4) | ten pounds | €12 |
| section 17(4) | twenty pounds | €25 |
| section 19(5) | one hundred pounds | €125 |
| section 20(6) | one hundred pounds | €125 |
| section 21(2) | fifty pounds | €60 |
| section 22(1) | one shilling | €0.06 |
| section 22(2) | twenty pounds | €25 |
| section 23(3) | one hundred pounds | €125 |
| section 24(2) | ten pounds | €12 |
| section 25(4) | twenty pounds | €25 |
| section 26(3) | twenty pounds | €25 |
| section 29(2) | fifty pounds | €60 |
| Betting Act, 1931 (No. 27 of 1931) | ||
| section 29(2) | one hundred pounds | €125 |
| section 30(1) | five pounds | €6 |
| section 31(1) | five pounds | €6 |
| section 31(2) | five pounds | €6 |
| section 32(3) | twenty five pounds | €31 |
| section 32(3) | one hundred pounds | €125 |
| section 33(2) | one hundred pounds | €125 |
| Finance Act, 1939 (No. 18 of 1939): | ||
| section 18(5) | £500 | €630 |
| Finance Act, 1940 (No. 14 of 1940) (as amended): | ||
| section 10(5) | five hundred pounds | €630 |
| section 10(7) | five hundred pounds | €630 |
| section 10(8) | twenty pounds | €25 |
| Auctioneers and House Agents Act, 1947 (No. 10 of 1947) (as amended): | ||
| section 6(3) | £500 | €630 |
| section 7(3) | £500 | €630 |
| Immature Spirits (Restriction) Act, 1947 (No. 12 of 1947) (as amended): | ||
| section 2(6) | one hundred pounds | €125 |
| Finance Act, 1966 (No. 17 of 1966) (as amended): | ||
| section 15(3) | one hundred pounds | €125 |
| Finance Act, 1975 (No. 6 of 1975) (as amended): | ||
| section 43(2)(a) | £5 | €7 |
| section 43(5) | £1,000 | €1,265 |
| section 43(7)(aa)(i)(A) | £25 | €31 |
| section 43(7)(aa)(i)(B) | £50 | €60 |
| section 43(7)(aa)(i)(C) | £75 | €95 |
| section 43(7)(aa)(i)(D) | £100 | €125 |
| section 43(10)(c) | £100 | €125 |
| Finance (Excise Duty on Tobacco Products) Act, 1977 (No. 32 of 1977) (as amended): | ||
| section 6(5) | £500 | €630 |
| section 7(3)(c) | £50 | €60 |
| section 10(1)(a) | £150 | €190 |
| section 10(5) | £1,500 | €1,900 |
| section 10A(3)(a) | £1,500 | €1,900 |
| section 10A(3)(b) | £10,000 | €12,695 |
| section 11 | £1,500 | €1,900 |
| Finance Act, 1980 (No. 14 of 1980) (as amended): | ||
| section 74(1)(a) | £100 | €125 |
| section 74(1)(b) | £200 | €250 |
| section 74(1)(c) | £300 | €380 |
| section 74(1)(d) | £400 | €505 |
| section 78(2) | £20 | €25 |
| section 78(2) | £125 | €155 |
| section 78(3) | £90 | €110 |
| section 78(4) | £90 | €110 |
| section 78(5) | £90 | €110 |
| Finance Act, 1984 (No. 9 of 1984) (as amended): | ||
| section 76(5) | £100 | €125 |
| section 76(6)(c) | £500 | €630 |
| section 76(8)(b) | £1,500 | €1,900 |
| section 76(9) | £1,000 | €1,265 |
| Finance Act, 1988 (No. 12 of 1988) (as amended): | ||
| section 57(3)(a) | £1,000 | €1,265 |
| section 57(3)(b) | £10,000 | €12,695 |
| Intoxicating Liquor Act, 1988 (No. 16 of 1988): | ||
| section 9 | £3,000 | €3,805 |
| Finance Act, 1989 (No. 10 of 1989) (as amended): | ||
| section 42(3) | £1,500 | €1,900 |
| Finance Act, 1992 (No. 9 of 1992) (as amended): | ||
| section 91(2)(b) | £1,000 | €1,265 |
| section 93(5) | £1,000 | €1,265 |
| section 94(2) | £1,000 | €1,265 |
| section 96(4) | £1,000 | €1,265 |
| section 97(1) | £1,000 | €1,265 |
| section 97(3)(a) | £1,000 | €1,265 |
| section 97(3)(b) | £10,000 | €12,695 |
| section 99(3) | £1,000 | €1,265 |
| section 120(2)(d)(ii) | £5 | €7 |
| section 123(a) | £100 | €125 |
| section 123(b) | £30 | €38 |
| section 123(c) | £60 | €75 |
| section 126(1) | £100 | €125 |
| section 126(2) | £1,000 | €1,265 |
| section 128(2) | £1,000 | €1,265 |
| section 132(3)(a) | £250 | €315 |
| section 132(3)(aa) | £250 | €315 |
| section 132(3)(b) | £250 | €315 |
| section 132(3)(c) | £100 | €125 |
| section 132(3)(d) | £40 | €50 |
| Finance Act, 1992 (No. 9 of 1992) | ||
| section 132(3)(f)(i) | £2 | €2 |
| section 132(3)(f)(ii) | £2 | €2 |
| section 132(3)(f)(ii) | £1 | €1 |
| section 139(2) | £1,000 | €1,265 |
| section 139(4) | £1,000 | €1,265 |
| section 139(5)(a) | £1,000 | €1,265 |
| section 139(5)(b) | £10,000 | €12,695 |
| Table to section 155(2) | £150,000 | €190,500 |
| Table to section 155(2) | £200 | €250 |
| Table to section 155(2) | £300,000 | €381,000 |
| Table to section 155(2) | £400 | €505 |
| Table to section 155(2) | £500,000 | €635,000 |
| Table to section 155(2) | £900 | €1,140 |
| Table to section 155(2) | £750,000 | €952,500 |
| Table to section 155(2) | £1,400 | €1,775 |
| Table to section 155(2) | £1,000,000 | €1,270,000 |
| Table to section 155(2) | £2,000 | €2,535 |
| Table to section 155(2) | £3,000 | €3,805 |
| section 155(2)(b)(i) | £200 | €250 |
| section 155(2)(b)(ii) | £200 | €250 |
| section 155(2)(b)(iia) | £200 | €250 |
| section 155(2)(b)(iib) | £200 | €250 |
| section 155(2)(b)(iic) | £200 | €250 |
| section 155(2)(b)(iid) | £200 | €250 |
| section 155(2)(b)(iii) proviso I | £200 | €250 |
| section 155(2)(b)(iii) proviso II | £200 | €250 |
| section 155(4) | £1,000 | €1,265 |
| section 159(1) | £60 | €75 |
| section 159(2) | £10 | €12 |
| section 161 | £400 | €505 |
| Part I of the Sixth Schedule | £200 | €250 |
| Part I of the Sixth Schedule | £40 | €50 |
| Part II of the Sixth Schedule | £30 | €38 |
| Part II of the Sixth Schedule | £5 | €6 |
| Part II of the Sixth Schedule | £20 | €25 |
| Part III of the Sixth Schedule | £125 | €155 |
| Part III of the Sixth Schedule | £250 | €315 |
| Part III of the Sixth Schedule | £375 | €475 |
| Part III of the Sixth Schedule | £500 | €630 |
| Part IV of the Sixth Schedule | £150 | €190 |
| Part IV of the Sixth Schedule | £10 | €12 |
| Part IV of the Sixth Schedule | £200 | €250 |
| Part IV of the Sixth Schedule | £100 | €125 |
| Finance Act, 1994 (No. 13 of 1994) (as amended): | ||
| section 80 | £15.65 | €19.87 |
| Fourth Schedule | £35.03 | €44.47 |
| Fourth Schedule | £151.59 | €192.47 |
| Fourth Schedule | £215.01 | €273.00 |
| Fourth Schedule | £311.97 | €396.12 |
| Fourth Schedule | £430.02 | €546.01 |
| Fifth Schedule | £71.66 | €90.98 |
| Fifth Schedule | £215.01 | €273.00 |
| Fifth Schedule | £311.97 | €396.12 |
| Fifth Schedule | £430.02 | €546.01 |
| Finance Act, 1995 (No. 8 of 1995) (as amended): | ||
| Section 111 | £200 | €250 |
| Finance Act, 1996 (No. 9 of 1996) (as amended): | ||
| Second Schedule | £21.75 | €27.61 |
| Second Schedule | £15.65 | €19.87 |
| Finance Act, 1998 (No. 3 of 1998): | ||
| section 86 | £300 | €380 |
| Finance Act, 1999 (No. 2 of 1999) (as amended): | ||
| section 98(1) | £4.40 | €5.58 |
| section 99(1) | £17.90 | €22.72 |
| section 101(8) | £200 | €250 |
| section 102(2) | £1,500 | €1,900 |
| section 102(4)(a) | £1,500 | €1,900 |
| section 102(4)(b) | £10,000 | €12,695 |
| Schedule 2 | £361.36 | €458.83 |
| Schedule 2 | £274.44 | €348.46 |
| Schedule 2 | £357.22 | €453.57 |
| Schedule 2 | £180.68 | €229.41 |
| Schedule 2 | £196.14 | €249.04 |
| Schedule 2 | £256.14 | €325.23 |
| Schedule 2 | £25.00 | €31.74 |
| Schedule 2 | £10.60 | €13.45 |
| Schedule 2 | £37.30 | €47.36 |
| Schedule 2 | £41.75 | €53.01 |
| Schedule 2 | £14.30 | €18.15 |
| Schedule 2 | £196.14 | €249.04 |
| Schedule 2 | £37.30 | €47.36 |
| Finance Act, 2000 (No. 3 of 2000): | ||
| section 105 | £200 | €250 |
| Intoxicating Liquor Act, 2000 (No. 17 of 2000): | ||
| section 20(4)(a) | £2,500 | €3,170 |
| Finance Act, 2001: | ||
| section 119(3)(a) | £1,500 | €1,900 |
| section 119(3)(b) | £10,000 | €12,695 |
| section 124 | £1,500 | €1,900 |
| section 128(1) | £5,000 | €6,350 |
| section 156(2)(a) | £361.36 | €458.83 |
| section 156(2)(a) | £274.44 | €348.46 |
| section 156(2)(a) | £357.22 | €453.57 |
| section 156(2)(a) | £180.68 | €229.41 |
| section 156(2)(a) | £196.14 | €249.04 |
| section 156(2)(a) | £256.14 | €325.23 |
| section 156(2)(a) | £25.00 | €31.74 |
| section 156(2)(a) | £10.60 | €13.45 |
| section 156(2)(a) | £37.30 | €47.36 |
| section 156(2)(a) | £41.75 | €53.01 |
| section 156(2)(a) | £14.30 | €18.15 |
| section 156(2)(a) | £196.14 | €249.04 |
| section 156(2)(a) | £37.30 | €47.36 |
| section 171 | £200 | €250 |
| Schedule 4 | £81.68 | €103.71 |
| Schedule 4 | £124.840 | €158.514 |
| Schedule 4 | £105.347 | €133.763 |
| Schedule 4 | £86.609 | €109.970 |
| European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992): | ||
| Regulation 5(6) | £1,000 | €1,265 |
| Regulation 20(4) | £1,000 | €1,265 |
| Vehicle Registration and Taxation (No. 2) Regulations, 1992 (S.I. No. 437 of 1992): | ||
| Regulation 6(2) | £250 | €315 |
| Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994): | ||
| Regulation 9 | £7,500 | €9,525 |
| Regulation 11 | £12,500 | €15,875 |
| Regulation 13 | £12,500 | €15,875 |
PART 4 Value-Added Tax and related matters
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
| (1) | (2) | (3) |
| Value-Added Tax Act, 1972 (No. 22 of 1972) (as amended): | ||
| section 3(6)(d)(A) | £27,565 | €35,000 |
| section 4A(4) | £X | €X |
| section 8(1A)(b) | £32,000 | €41,000 |
| section 8(3)(a)(i) | £20,000 | €25,500 |
| section 8(3)(a)(ia) | £40,000 | €51,000 |
| section 8(3)(a)(ii) | £40,000 | €51,000 |
| section 8(3)(a)(iii) | £20,000 | €25,500 |
| section 8(3)(a)(iv) | £40,000 | €51,000 |
| section 8(3)(c)(i) | £40,000 | €51,000 |
| section 8(3)(e) | £20,000 | €25,500 |
| section 8(3A) | £20,000 | €25,500 |
| section 8(9)(b)(ii) | £20,000 | €25,500 |
| section 10A(8)(b) | £500 | €635 |
| section 10A(8)(c) | £500 | €635 |
| section 11(3) | 25 pence | 40 cents |
| section 14(1)(b) | £500,000 | €635,000 |
| section 15A(3)(c) | £100 | €130 |
| section 21(1) | £5 | €6 |
| section 26(1) | £1,200 | €1,520 |
| section 26(2) | £750 | €950 |
| section 26(2A) | £750 | €950 |
| section 26(3) | £750 | €950 |
| section 26(3A) | £1,000 | €1,265 |
| section 26(3B) | £1,200 | €1,520 |
| section 27(1)(a) | £100 | €125 |
| section 27(2)(a) | £100 | €125 |
| section 27(2)(a) | £500 | €630 |
| section 27(2)(a) | £1,000 | €1,265 |
| section 27(2)(b) | £100 | €125 |
| section 27(2)(b) | £200 | €250 |
| section 27(4) | £500 | €630 |
| section 27(4A) | £500 | €630 |
| section 27(5)(b)(i) | £100 | €125 |
| section 28 | £750 | €950 |
| paragraph (viib) of the Sixth Schedule | £20,000 | €25,500 |
| paragraph (viic) of the Sixth Schedule | £20,000 | €25,500 |
| Value-Added Tax Regulations, 1979 (S.I. No. 63 of 1979): | ||
| Regulation 18 | £15 | €20 |
| Regulation 24(2) | £500 | €635 |
| Regulation 31 | £15 | €20 |
| European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations, 1985 (S.I. No. 183 of 1985): | ||
| Regulation 5(2)(b) | 200 ECU | €200 |
| Regulation 5(2)(c) | 200 ECU | €200 |
| Regulation 5(2)(c) | 1,000 ECU | €1,000 |
| Regulation 8 | 10 ECU | €10 |
| Regulation 31 | £500 | €630 |
| Value-Added Tax (Statement of Intra-Community Supplies) Regulations, 1993 (S.I. No. 54 of 1993): | ||
| Regulation 9(1) | £60,000 | €85,000 |
| Regulation 9(1) | £12,000 | €15,000 |
| Regulation 9(2) | £150,000 | €200,000 |
| Regulation 9(2) | £12,000 | €15,000 |
| European Communities (Intrastat) Regulations, 1993 (S.I. No. 136 of 1993): | ||
| Regulation 11(2) | £1,000 | €1,265 |
| Regulation 11(3) | £50 | €60 |
| Value-Added Tax (Refund of Tax) (No. 23) Order, 1992 (S.I. No. 58 of 1992): | ||
| paragraph 2(a) | £20,000 | €25,390 |
| Value-Added Tax (Refund of Tax) (No. 25) Order, 1993 (S.I. No. 266 of 1993): | ||
| paragraph 8 | £100 | €125 |
| Value-Added Tax (Refund of Tax) (No. 27) Order, 1995 (S.I. No. 38 of 1995): | ||
| subparagraph (a) of the definition of “qualifying goods” in paragraph 2 | £20,000 | €25,390 |
| Value-Added Tax (Refund of Tax) (No. 29) Order, 1996 (S.I. No. 334 of 1996): | ||
| paragraph 9 | £250 | €315 |
| paragraph 13 | £100 | €125 |
PART 5 Capital Acquisitions Tax and related matters
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
| (1) | (2) | (3) |
| Capital Acquisitions Tax Act, 1976 (No. 8 of 1976) (as amended): | ||
| section 53(1) | £1,000 | €1,270 |
| section 54(1)(b) | £15,000 | €19,050 |
| section 61(3) | £1,000 | €1,265 |
| section 63(1)(a) | £2,000 | €2,535 |
| section 63(1)(b) | £25 | €30 |
| section 63(2) | £1,000 | €1,265 |
| Capital Acquisitions Tax Act, 1976 | ||
| section 63(3)(i) | £5,000 | €6,345 |
| section 63(7) | £1,000 | €1,265 |
| FIRST SCHEDULE, PART II, TABLE A | £1 | €1 |
| FIRST SCHEDULE, PART III, TABLE B | £1 | €1 |
| SECOND SCHEDULE, PART I, paragraph 1(a) | £300,000 | €381,000 |
| SECOND SCHEDULE, PART I, paragraph 1(b) | £30,000 | €38,100 |
| SECOND SCHEDULE, PART I, paragraph 1(c) | £15,000 | €19,050 |
| Finance Act, 1986 (No. 13 of 1986): | ||
| section 108(a) | £1,000 | €1,265 |
| Finance Act, 1993 (No. 13 of 1993): | ||
| section 111(l)(i) | £1,000 | €1,265 |
| section 111(l)(i) | £5,000 | €6,345 |
| section 111(l)(ii) | £400 | €505 |
| section 111(l)(ii) | £2,000 | €2,535 |
| section 111(l)(iii) | £200 | €250 |
| section 111(l)(iii) | £1,000 | €1,265 |
| section 111(l)(iv) | £5 | €6 |
| section 111(l)(iv) | £25 | €30 |
| Finance Act, 1994 (No. 13 of 1994) (as amended): | ||
| section 146(4B)(a)(I) | £100,000 | €127,000 |
| section 146(4B)(a)(II)(B) | £15,000 | €19,050 |
| section 146(4C)(b) | £2,000 | €2,540 |
| section 146(4C)(c) | £2,000 | €2,540 |
PART 6 Stamp Duties and related matters
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
| (1) | (2) | (3) |
| Stamp Duties Consolidation Act, 1999 (No. 31 of 1999) (as amended): | ||
| section 5(4) | £100 | €125 |
| section 8(3) | £1,000 | €1,265 |
| section 10(4) | £500 | €630 |
| section 14(1) | penalty of £20 | penalty of €25 |
| section 14(1) | exceeds £20 | exceeds €30 |
| section 15(2) | £5,000 | €6,350 |
| section 25(2) | £500 | €630 |
| section 38(1) | £100 | €130 |
| section 42(3) | £10 | €12.50 |
| section 59(1) | £500 | €630 |
| section 62 | £1 | €1 |
| section 65 | £500 | €630 |
| section 66(2) | £500 | €630 |
| section 70(2)(b) | penny | cent |
| section 75(5) | £1,000 | €1,265 |
| section 76(2) | £1,000 | €1,265 |
| section 76(3) | £1,000 | €1,265 |
| section 83(1) | £10 | €12.50 |
| section 92A(1) | £1 | €1 |
| section 92A(1) | up to the nearest £ | down to the nearest € |
| section 92B(2) | £1 | €1 |
| section 92B(2) | up to the nearest £ | down to the nearest € |
| section 117(1) | £1 | €1 |
| section 117(1) | up to the nearest £ | down to the nearest € |
| section 117(2)(a) | £1 | €1 |
| section 123(3)(b)(ii) | £10 | €12.70 |
| section 123(4) | £5 | €6.25 |
| section 123(7) | £300 | €380 |
| section 124(1)(c) | £15 | €19 |
| section 124(2)(c) | £7.50 | €9.50 |
| section 124(2)(d)(ii) | £15 | €19 |
| section 124(5)(b) | £300 | €380 |
| section 128(2) | £100 | €125 |
| section 129(1) | £500 | €630 |
| section 142(4) | £1,000 | €1,265 |
| section 144(1) | £500 | €630 |
| section 146(3) | £1,000 | €1,265 |
| section 146(5) | £1,000 | €1,265 |
| section 147(2) | £1,000 | €1,265 |
| Heading “BILL OF EXCHANGE or PROMISSORY NOTE.”, in Schedule 1 | 7p | €0.08 |
| Heading “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities.”, in Schedule 1 | £1 | €1 |
| Heading “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities.”, in Schedule 1 | up to the nearest £ | down to the nearest € |
| Heading “CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State.”, in Schedule 1 | £1 | €1 |
| Heading “CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State.”, in Schedule 1 | up to the nearest £ | down to the nearest € |
| Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance.”, in Schedule 1: | ||
| paragraph (1) | £100,000 | €127,000 |
| paragraph (1) | £1 | €1 |
| paragraph (1) | up to the nearest £ | down to the nearest € |
| paragraph (2) | £150,000 | €190,500 |
| paragraph (2) | £1 | €1 |
| paragraph (2) | up to the nearest £ | down to the nearest € |
| paragraph (3) | £200,000 | €254,000 |
| paragraph (3) | £1 | €1 |
| paragraph (3) | up to the nearest £ | down to the nearest € |
| paragraph (4) | £250,000 | €317,500 |
| paragraph (4) | £1 | €1 |
| paragraph (4) | up to the nearest £ | down to the nearest € |
| paragraph (5) | £300,000 | €381,000 |
| paragraph (5) | £1 | €1 |
| paragraph (5) | up to the nearest £ | down to the nearest € |
| paragraph (6) | £500,000 | €635,000 |
| paragraph (6) | £1 | €1 |
| paragraph (6) | up to the nearest £ | down to the nearest € |
| paragraph (6A) | £1 | €1 |
| paragraph (6A) | up to the nearest £ | down to the nearest € |
| paragraph (7) | £5,000 | €6,350 |
| paragraph (8) | £10,000 | €12,700 |
| paragraph (8) | £1 | €1 |
| paragraph (8) | up to the nearest £ | down to the nearest € |
| paragraph (9) | £15,000 | €19,050 |
| paragraph (9) | £1 | €1 |
| paragraph (9) | up to the nearest £ | down to the nearest € |
| paragraph (10) | £25,000 | €31,750 |
| paragraph (10) | £1 | €1 |
| paragraph (10) | up to the nearest £ | down to the nearest € |
| paragraph (11) | £50,000 | €63,500 |
| paragraph (11) | £1 | €1 |
| paragraph (11) | up to the nearest £ | down to the nearest € |
| paragraph (12) | £60,000 | €76,200 |
| paragraph (12) | £1 | €1 |
| paragraph (12) | up to the nearest £ | down to the nearest € |
| paragraph (13) | £1 | €1 |
| paragraph (13) | up to the nearest £ | down to the nearest € |
| paragraph (14) | £1 | €1 |
| paragraph (14) | up to the nearest £ | down to the nearest € |
| paragraph (15) | £1 | €1 |
| paragraph (15) | up to the nearest £ | down to the nearest € |
| Heading “CONVEYANCE or TRANSFER of any kind not already described in this Schedule.”, in Schedule 1 | £10 | €12.50 |
| Heading “DUPLICATE or COUNTERPART of any instrument chargeable with any duty.”, in Schedule 1 | £10 | €12.50 |
| Heading “EXCHANGE — instruments effecting.”, in Schedule 1 | £10 | €12.50 |
| Heading “LEASE.”, in Schedule 1: | ||
| paragraph (1) | £15,000 | €19,050 |
| paragraph (3)(a)(i) | £100,000 | €127,000 |
| paragraph (3)(a)(i) | £1 | €1 |
| paragraph (3)(a)(i) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(ii) | £150,000 | €190,500 |
| paragraph (3)(a)(ii) | £1 | €1 |
| paragraph (3)(a)(ii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(iii) | £200,000 | €254,000 |
| paragraph (3)(a)(iii) | £1 | €1 |
| paragraph (3)(a)(iii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(iv) | £250,000 | €317,500 |
| paragraph (3)(a)(iv) | £1 | €1 |
| paragraph (3)(a)(iv) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(v) | £300,000 | €381,000 |
| paragraph (3)(a)(v) | £1 | €1 |
| paragraph (3)(a)(v) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(vi) | £500,000 | €635,000 |
| paragraph (3)(a)(vi) | £1 | €1 |
| paragraph (3)(a)(vi) | up to the nearest £ | down to the nearest € |
| paragraph (3)(a)(vii) | £1 | €1 |
| paragraph (3)(a)(vii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(i) | £5,000 | €6,350 |
| paragraph (3)(b)(ii) | £10,000 | €12,700 |
| paragraph (3)(b)(ii) | £1 | €1 |
| paragraph (3)(b)(ii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(iii) | £15,000 | €19,050 |
| paragraph (3)(b)(iii) | £1 | €1 |
| paragraph (3)(b)(iii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(iv) | £25,000 | €31,750 |
| paragraph (3)(b)(iv) | £1 | €1 |
| paragraph (3)(b)(iv) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(v) | £50,000 | €63,500 |
| paragraph (3)(b)(v) | £1 | €1 |
| paragraph (3)(b)(v) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(vi) | £60,000 | €76,200 |
| paragraph (3)(b)(vi) | £1 | €1 |
| paragraph (3)(b)(vi) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(vii) | £1 | €1 |
| paragraph (3)(b)(vii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(b)(viii) | £1 | €1 |
| paragraph (3)(b)(viii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(c)(i) | £1 | €1 |
| paragraph (3)(c)(i) | up to the nearest £ | down to the nearest € |
| paragraph (3)(c)(ii) | £1 | €1 |
| paragraph (3)(c)(ii) | up to the nearest £ | down to the nearest € |
| paragraph (3)(c)(iii) | £1 | €1 |
| paragraph (3)(c)(iii) | up to the nearest £ | down to the nearest € |
| paragraph (4) | £10 | €12.50 |
| paragraph (5) | £10 | €12.50 |
| Heading “MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) which is a security for the payment or repayment of money which is a charge or incumbrance on property situated in the State other than shares in stocks or funds of the Government or the Oireachtas.”, in Schedule 1: | ||
| paragraph (1) | £1 | €1 |
| paragraph (1) | up to the nearest £ | down to the nearest € |
| paragraph (1) | £500 | €630 |
| paragraph (2) | £10 | €12.50 |
| paragraph (3) | £1 | €1 |
| paragraph (3) | up to the nearest £ | down to the nearest € |
| paragraph (3) | £500 | €630 |
| paragraph (4) | £1 | €1 |
| paragraph (4) | up to the nearest £ | down to the nearest € |
| paragraph (4) | £500 | €630 |
| Heading “POLICY OF INSURANCE other than Life Insurance where the risk to which the policy relates is located in the State.”, in Schedule 1 | £15 | €20 |
| Heading “POLICY OF INSURANCE other than Life Insurance where the risk to which the policy relates is located in the State.”, in Schedule 1 | £1 | €1 |
| Heading “RELEASE or RENUNCIATION of any property, or of any right or interest in any property.”, in Schedule 1 | £10 | €12.50 |
| Heading “SURRENDER of any property, or of any right or interest in any property.”, in Schedule 1 | £10 | €12.50 |
PART 7 Residential Property Tax and related matters
| Enactment amended | Amount or words to be replaced | Amount or words to be inserted |
| (1) | (2) | (3) |
| Part VI of the Finance Act, 1983 (No. 15 of 1983) (as amended): | ||
| section 100(1) | £300,000 | €382,000 |
| section 100(1) | £1,000 | €1,000 |
| section 112(1)(a) | £1,000 | €1,265 |
| section 112(1)(b) | £50 | €60 |
| section 112(2) | £1,000 | €1,265 |
| section 112(3)(d)(i) | £2,000 | €2,535 |
| section 112(7) | £1,000 | €1,265 |
Footnotes
1
O.J. No. L63 of 13 March, 1979, P.1.
1
O.J. No. L90, of 1 April 1984, p.13.
1
O.J. No. L63 of 13 March, 1979, P.1.
2
O.J. No. L375 of 31 December, 1985, P.3.
1
O.J. No. L10 of 13 January 2001, p.33
1
O.J. No. L10 of 13 January 2001, p.33
1
O.J. No. L76 of 23 March, 1992, p.1
2
O.J. No. L302 of 19 October, 1992, p.32
1
O.J. No. L336 of 27 December, 1977, p.15
2
O.J. No. L331 of 27 December, 1979, p.8
3
O.J. No. L76 of 23 March, 1992, p.1
1
O.J. No. L333 of 24 December, 1977, p.11
2
O.J. No. L73 of 19 March, 1976, p.18
3
O.J. No. L331 of 27 December, 1979, p.10
1
O.J. No. L316 of 31 October, 1992, p.12
1
O.J. No. L302 of 19 October, 1992, p.19
2
O.J. No. L390 of 31 December, 1992, p.124
3
O.J. No. L365 of 31 December, 1994, p.46
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