LegalizeFinance Act 2010
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.
20 amending acts · 2026-07-15, FINANCE ACT 2026
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
“SCHEDULE 1
Exempt Activities
PART 1
Activities in the Public Interest
This Part sets out the exemptions for certain activities in the public interest in accordance with Chapter 2 of Title IX of Council Directive No. 2006/112/EC of 28 November 2006.
Postal services
- Public postal services; including the supply of goods and services incidental to their provision, by An Post (including postmasters) or by designated persons in accordance with the European Communities (Postal Services) Regulations 2002 (S.I. No. 616 of 2002) but only if that supply is not on terms that have been individually negotiated.
Medical and related services
(1) Hospital and medical care or treatment provided by a hospital, nursing home, clinic or similar establishment.
(2) Services closely related to medical care covered by section 61 or 61A of the Health Act 1970 which are undertaken by or on behalf of the Health Service Executive or by home care providers duly recognised by that Executive under section 61A of that Act.
(3) Professional medical care services recognised as such by the Department of Health and Children (other than dental or optical services), but only if those services are not supplied in the course of carrying on a business that wholly or partly consists of selling goods.
(4) The supply by dental technicians of services of a dental nature and of dentures or other dental prostheses.
(5) Professional dental or optical services.
(6) The collection, storage, supply, intra-Community acquisition or importation of human organs, human blood and human milk.
(7) Other professional medical care services that, on 1 January 2010, were recognised by the Revenue Commissioners as exempt activities.
Certain independent groups, non-profit making organisations and other bodies
(1) The supply of services by an independent group of persons (being a group that is an independent entity established for the purpose of administrative convenience by persons whose activities are exempt from, or are not subject to, tax) for the purpose of rendering to its members the services directly necessary to enable them to carry out their activities, but only if the group recovers from its members the exact amount of each member’s share of the joint expenses.
(2) The supply of goods and services closely related to welfare and social security by non-profit making organisations.
(3) The supply of services and the supply of goods closely related to those services for the benefit of their members by non-profit making organisations whose aims are primarily of a political, trade union, religious, patriotic, philosophical, philanthropic or civic nature where such supply is made without payment other than the payment of any membership subscription.
(4) The provision by non-profit making organisations of facilities for participation in sporting or physical educational activities, or of services closely related to the provision of those facilities (but excluding the provision of facilities to which paragraph 12(2) or (3) of Schedule 3 relates).
(5) The supply of cultural services, and the supply of goods closely linked to those services, by any cultural body (whether established by or under an enactment or not) that is recognised as such a body by the Revenue Commissioners for the purposes of this paragraph (but excluding the supply of services to which paragraph 5(2) relates).
Children and education
(1) The supply of services for the protection or care of children and young persons, and the supply of goods closely related to that supply, otherwise than for profit.
(2) The supply of services for the protection or care of children and young persons, and the supply of goods closely related to that supply, by persons whose activities may be regulated by regulations made under Part VII or Part VIII of the Child Care Act 1991.
(3) The provision by educational establishments recognised by the State of children’s or young people’s education, school or university education, or vocational training or retraining (including the supply of goods and services incidental to that provision, other than the supply of research services), and the provision by other persons of education, training or retraining of a similar kind, but excluding instruction in the driving of mechanically propelled road vehicles other than—
(a) vehicles designed or constructed for the carriage of 1.5 tonnes of goods or more, or
(b) vehicles designed or constructed for the carriage of more than 9 persons (including the driver).
Other activities
(1) Catering services supplied—
(a) to patients of a hospital or nursing home in the hospital or nursing home, or
(b) to school students at their school.
(2) The promotion of, and admission to, live theatrical or musical performances, including circuses, but excluding—
(a) dances, and
(b) performances in conjunction with which facilities are available for the consumption of food or drink during all or part of the performance by persons attending the performance.
(3) The promotion of sporting events (other than in the course of the provision of facilities for taking part in sporting activities of the kind specified in paragraph 12(1) of Schedule 3).
(4) The provision of the national broadcasting and television services, excluding advertising.
PART 2
Other Exempted Activities
Financial services
(1) Financial services that consist of any of the following:
(a) issuing, transferring or otherwise dealing in stocks, shares, debentures and other securities (other than new stocks, new shares, new debentures or new securities for raising capital and documents establishing title to goods);
(b) arranging for, or underwriting, an issue of stocks, shares, debentures and other securities (other than documents establishing title to goods);
(c) operating a current, deposit or savings account, and negotiating or dealing in payments, transfers, debts, cheques and other negotiable instruments, but excluding debt collecting and factoring;
(d) issuing, transferring, receiving or otherwise dealing in currency, bank notes and metal coins, in use as legal tender in any country, but excluding any such bank notes and coins that are supplied as investment goods or as collectors’ objects;
(e) giving and negotiating credit, and managing credit by the giver of the credit;
(f) giving, or dealing in, credit guarantees or any other securities for money, and managing credit guarantees by the giver of the credit;
(g) managing an undertaking of a kind specified in subparagraph (2);
(h) supplying services to a person under an arrangement that provides for the person to be reimbursed for the supply by the person of goods or services in accordance with a credit card, charge card or similar card scheme;
(i) entering into specified financial transactions within the meaning of Part 8A of the Taxes Consolidation Act 1997 where those transactions correspond to financial services listed elsewhere in this paragraph.
(2) The following undertakings are specified for the purpose of subparagraph (1)(g):
(a) a collective investment undertaking as defined in section 172A of the Taxes Consolidation Act 1997;
(b) a special investment scheme within the meaning of section 737 of the Taxes Consolidation Act 1997;
(c) an undertaking that is administered by the holder of an authorisation granted under the European Communities (Life Assurance) Regulations 1984 (S.I. No. 57 of 1984), or by a person who is deemed, by Article 6 of those Regulations, to be such a holder, the criteria in relation to which are the criteria specified in relation to an arrangement to which section 9(2) of the Unit Trusts Act 1990 applies;
(d) a unit trust scheme established solely for the purpose of superannuation fund schemes or charities;
(e) an undertaking that is a qualifying company for the purposes of section 110 of the Taxes Consolidation Act 1997;
(f) any other undertaking that is determined by the Minister for Finance to be a collective investment undertaking to which subparagraph (1)(g) applies.
(3) A determination referred to in subparagraph (2)(f) takes effect on the date when it is notified to the undertaking concerned or on such later date as is specified in the determination.
(4) In relation to an undertaking specified in subparagraph (2), management of the undertaking can consist of any one or more of the three functions listed in Annex II to Directive No. 2001/107/EC of the European Parliament and Council (being the functions included in the activity of collective portfolio management) where the relevant function is carried out by the person who has responsibility for carrying out that function in respect of the undertaking.
Agency services
- The supply of agency services relating to the financial services specified in paragraph 6, excluding management and safekeeping services in regard to the services specified in subparagraph (1)(a) of that paragraph (but not being services specified in subparagraph (1)(g) of that paragraph).
Insurance and reinsurance services
(1) Supplying insurance and reinsurance services, and supplying related services by insurance brokers and insurance agents.
(2) For the purposes of this paragraph ‘related services ’, in relation to insurance services, includes—
(a) collecting insurance premiums and selling insurance, and
(b) handling claims and providing claims settlement services where the supplier of the insurance services delegates authority to an agent and is bound by the agent’s decision in relation to claims.
Supply of investment gold
- (1) The supply, intra-Community acquisition and importation of investment gold, other than supplies of investment gold to the Central Bank and Financial Services Authority of Ireland.
(2) In relation to investment gold, the supply of services of an intermediary acting in that capacity.
(3) In this paragraph, the expressions ‘intermediary’ and ‘investment gold’ have the same meanings as they have in section 6A.
Gambling and lotteries
(1) The acceptance of bets that are subject to excise duty imposed by section 67 of the Finance Act 2002 and bets that are exempted from excise duty by section 68 of that Act.
(2) The issuing of tickets or coupons for the purpose of a lottery.
Letting of immovable goods
(1) The letting of immovable goods, but not including any of the following:
(a) letting machinery or a business installation when let separately from any other immovable goods of which the machinery or installation forms part;
(b) letting hotel or holiday accommodation of the kind to which paragraph 11 of Schedule 3 relates;
(c) providing facilities for taking part in sporting activities of the kind to which paragraph 12(1) of Schedule 3 relates;
(d) providing parking accommodation for vehicles by the operators of car parks;
(e) hiring safes.
(2) Allowing a person to use a toll road or a toll bridge is not a letting of immovable goods for the purposes of this Act.
Other supplies of goods
The supply of goods (other than immovable goods or goods of a kind specified in section 3(1)(g)) by a person, being goods—
(a) that were used for the purposes of a business carried on by the person, and
(b) in relation to the acquisition or application of which the person had borne tax, and
(c) that are of such a kind, or were used in such circumstances, that no part of the tax was deductible under section 12.
Gas and electricity services
- (1) The importation of gas through the natural gas distribution system.
(2) The importation of electricity.
Exemptions by derogation in accordance with Article 371 of Council Directive No. 2006/112/EC of 28 November 2006
(1) The provision of services by a funeral undertaking.
(2) The supply of water by local authorities.
(3) Transporting passengers and their accompanying baggage.
(4) The admission of spectators to sporting events.
SCHEDULE 2
Zero-Rated Goods and Services
PART I
International Supplies
This Part sets out the exemptions with deductibility in accordance with Chapters 4 to 10 of Title IX of Council Directive No. 2006/112/EC of 28 November 2006.
Intra-Community transactions
(1) The supply of goods dispatched or transported from the State to a person registered for value-added tax in another Member State.
(2) The supply of new means of transport dispatched or transported directly by or on behalf of the supplier to a person in the territory of another Member State.
(3) The supply of excisable products dispatched or transported from within the State to a person in another Member State when the movement of the products is subject to Chapter II of Part 2 of the Finance Act 2001 (which implement the arrangements specified in paragraphs 4 and 5 of Article 7, or Article 16, of Council Directive No. 92/12/EEC of 25 February 1992).
(4) The supply of intra-Community transport services involving the carriage of goods to and from the Azores or Madeira.
Imports
(1) Subject to the regulations (if any), the importation of goods that are, at the time of importation, consigned to another Member State.
(2) The supply of transport services relating to the importation of goods where the value of the services is included in the taxable amount in accordance with section 15(3).
Exports
(1) A supply of goods that are to be transported directly by or on behalf of the person making the supply outside the Community. This subparagraph does not apply to a supply of goods to a traveller that the traveller exports on behalf of the supplier. Any such supply is to be treated as a supply of traveller’s qualifying goods.
(2) The carriage of goods in the State by or on behalf of a person in performing a contract to transfer the goods to a place outside the Community.
(3) A supply of goods that are to be dispatched or transported directly outside the Community by or on behalf of the purchaser of the goods where that purchaser is established outside the State.
(4) A supply of services that consists of work on movable goods acquired or imported for the purpose of undergoing that work within the Community and dispatched or transported out of the Community by or on behalf of the person providing the services.
(5) In this paragraph, ‘traveller’ and ‘traveller’s qualifying goods’ have the meaning given by section 13(3B).
Services relating to vessels and aircraft
(1) The provision of docking, landing, loading or unloading facilities (including customs clearance), directly in connection with—
(a) the disembarkation or embarkation of passengers, or
(b) the importation or exportation of goods.
(2) The supply, modification, repair, maintenance, chartering and hiring of—
(a) sea-going vessels of a gross tonnage of more than 15 tons being vessels used or to be used—
(i) for the carriage of passengers for reward, or
(ii) for the purposes of a sea fishing business, or
(iii) for other commercial or industrial purposes, or
(iv) for rescue or assistance at sea,
or
(b) aircraft used or to be used by a transport undertaking operating for reward chiefly on international routes.
(3) Subject to the regulations (if any), the supply, hiring, repair and maintenance of equipment incorporated or for use in sea-going vessels to which subparagraph (2)(a) relates.
(4) The supply, repair, maintenance and hiring of equipment incorporated or used in aircraft to which subparagraph (2)(b) relates.
(5) The supply of goods for the fuelling and provisioning of sea-going vessels and aircraft of the kind specified in subparagraph (2), but excluding goods for supply on board the vessels or aircraft to passengers with a view to those goods being taken off the vessels or aircraft by those passengers.
(6) The supply of navigation services by the Irish Aviation Authority to meet the needs of aircraft to which subparagraph (2)(b) relates.
Certain transactions treated as exports
(1) The supply of goods or services to international bodies recognised as such by the public authorities of the host Member State, and to members of those bodies, within the limits and under the conditions prescribed by the international conventions establishing the bodies or by the agreements between the headquarters of those bodies and the host Member State of the headquarters.
(2) The supply of gold to the Central Bank and Financial Services Authority of Ireland.
Services by intermediaries
(1) Services supplied by an intermediary acting in the name or on behalf of another person in obtaining—
(a) the export of goods, or
(b) services specified in subparagraph (2), or
(c) the supply of goods or services outside the Community.
(2) The following services are specified for the purposes of subparagraph (1)(b):
(a) services of the kind referred to in paragraph 1(4) (Carriage of goods to or from the Azores or Madeira);
(b) services of the kind referred to in paragraph 3(2) (Carriage of goods in transit to a place outside the Community);
(c) services of the kind referred to in paragraph 4(1) (Provision of docking, landing, loading or unloading facilities);
(d) services of the kind referred to in paragraph 4(2) (Supply, hire, repair, maintenance, etc. of equipment incorporated or for use in sea-going vessels);
(e) services of the kind referred to in paragraph 5(2) (Supply of gold to the Central Bank and Financial Services Authority of Ireland).
(3) Services that are treated as intermediary services under the travel agent’s margin scheme in accordance with section 10C(8).
International trade, etc.
(1) The supply of goods by a registered person within a free port to another registered person within a free port.
(2) The supply of goods by a registered person within the customs-free airport to another registered person within the customs-free airport or a free port.
(3) The supply of goods that are to be transported directly or on behalf of the person making the supply to a registered person within the customs-free airport.
(4) The supply of goods that are a traveller’s qualifying goods, but only if section 13(1A) is complied with.
(5) The supply of services in obtaining a repayment of tax due on the supply of a traveller’s qualifying goods or as a result of the application of subparagraph (4) to that supply of goods, but only if section 13(1A) is complied with.
(6) Subject to such conditions and in such amounts as may be specified in regulations (if any)—
(a) the supply of goods, in a tax-free shop approved by the Revenue Commissioners, to travellers departing the State for a place outside the Community, or
(b) the supply, other than by means of a vending machine, of food, drink and tobacco products on board a vessel or aircraft to passengers departing the State for another Member State, for consumption on board that vessel or aircraft.
(7) Subject to section 13A, the supply of qualifying goods and qualifying services to, or the intra-Community acquisition or importation of qualifying goods by, an authorised person in accordance with that section (excluding a supply of goods within the meaning of section 3(1)(e) or (f)).
(8) In this paragraph, “traveller’s qualifying goods” has the meaning given by section 13(3B).
PART 2
Supplies within the State
This Part sets out special provisions as provided by Article 109 of Council Directive No. 2006/112/EC of 28 November 2006.
Food and drink
(1) A supply of food and drink of a kind used for human consumption, other than a supply to which paragraph 3(3) of Schedule 3 relates and a supply of the kind specified in subparagraph (2).
(2) The following supplies are specified for the purpose of subparagraph (1):
(a) beverages chargeable with excise duty specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations derived from any of them;
(b) tea and preparations derived from tea when supplied in drinkable form;
(c) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from them, when supplied in drinkable form;
(d) ice cream, ice lollipops, water ices, frozen desserts, frozen yoghurts and similar frozen products, and prepared mixes and powders for making any of those products;
(e) savoury products made from cereal or grain, or from flour or starch derived from cereal or grain, pork scratchings, and similar products when supplied for human consumption without further preparation;
(f) any of the following when supplied for human consumption without further preparation:
(i) potato crisps, potato sticks, potato puffs and similar products made from potato, or from potato flour or from potato starch;
(ii) popcorn;
(iii) salted or roasted nuts, whether or not in their shells;
(g) except as provided by subparagraph (3)—
(i) drinking water, juice extracted from, and other drinkable products derived from, fruit or vegetables, and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages;
(ii) beverages, other than those specified in subparagraph (2)(a), (b) or (c);
(h) all kinds of chocolates, sweets and similar confectionery (including glacé or crystallised fruits), biscuits, crackers and wafers, and all other kinds of confectionery and bakery products (whether cooked or uncooked), excluding bread.
(3) The following products are excepted from subparagraph (2)(g):
(a) tea and preparations derived from tea when supplied in a non-drinkable form;
(b) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from any of them, when supplied in a non-drinkable form;
(c) milk and preparations and extracts derived from milk;
(d) preparations and extracts derived from meat, yeast or eggs.
(4) For the purpose of subparagraph (2)(h), ‘bread’ means food for human consumption manufactured by baking dough composed exclusively of a mixture of cereal flour and any one or more of the ingredients included in the first column of the following table that do not exceed the quantities (if any) set out for each ingredient in the second column of that table, but does not include food packaged for sale as a unit (not being a unit designated as containing only food specifically for babies) containing 2 or more slices, segments, sections or other similar pieces, and having a crust over substantially the whole of their outside surfaces, being a crust formed in the course of baking, frying or toasting.
Table
Column 1 Column 2 Ingredient Weight limit for the ingredient, as % of weight of flour included in the dough Yeast or other leavening or aerating agent, salt, malt extract, milk, water, gluten No limit Fat Not exceeding 2% Sugar Not exceeding 2% Bread improver Not exceeding 2% Dried fruit Not exceeding 10%
(5) In this paragraph, a reference to supplying food and drink includes—
(a) a reference to supplying food without drink, and
(b) a reference to supplying drink without food.
Certain printed matter
The supply of printed books and booklets including atlases, but excluding the following:
(a) newspapers, periodicals, brochures, catalogues, directories and programmes;
(b) books of stationery, cheque books and similar products;
(c) diaries, organisers, yearbooks, planners and similar products the total area of whose pages consist of 25 per cent or more of blank spaces for the recording of information;
(d) albums and similar products;
(e) books of stamps, tickets or coupons.
Children’s clothing and footwear
(1) The supply of articles of children’s personal clothing of sizes that do not exceed the sizes of those articles appropriate to children of average build of 10 years of age, but excluding the following:
(a) articles of clothing made wholly or partly of fur skin other than garments merely trimmed with fur skin, unless the trimming has an area greater than one-fifth of the area of the outside material;
(b) articles of clothing that are not described, labelled, marked or marketed on the basis of age or size.
(2) The supply of articles of children’s personal footwear of sizes that do not exceed the size appropriate to children of average foot size of 10 years of age, but excluding footwear that is not described, labelled, marked or marketed on the basis of age or size.
(3) In this paragraph, a child whose age is 10 years or 10 years and a fraction of a year is taken to be a child of 10 years of age.
Medicine, medical equipment and appliances
(1) The supply of medicine of a kind used for human oral consumption.
(2) The supply of medicine of a kind used for animal oral consumption, excluding medicine which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.
(3) The supply of medical equipment and appliances, being—
(a) invalid carriages and other vehicles (excluding mechanically propelled road vehicles) of a kind designed for use by invalids or infirm persons;
(b) orthopaedic appliances, surgical belts, trusses and similar products, deaf aids, and artificial limbs and other artificial parts of the body excluding artificial teeth, corrective spectacles and contact lenses;
(c) walking frames and crutches;
(d) parts or accessories suitable for use solely or principally with any of the goods specified in sub-subparagraphs (a), (b) and (c).
Fertilisers, feeding stuffs, certain seeds, etc.
- (1) Fertiliser that is supplied in units of not less than 10 kilograms and the sale or manufacture of which is not prohibited under section 4 or 6 of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955.
(2) Animal feeding stuff, excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.
(3) Seeds, plants, trees, spores, bulbs, tubers, tuberous roots, corms, crowns and rhizomes, of a kind used for sowing in order to produce food.
(4) For the purpose of this paragraph, ‘fertiliser’ has the meaning given by the Fertilisers, Feeding Stuffs and Mineral Mixtures Act 1955.
Other zero-rated goods and services
(1) Services provided by the Commissioners of Irish Lights in connection with the operation of lightships, lighthouses or other navigational aids.
(2) Life saving services provided by the Royal National Lifeboat Institution including the organisation and maintenance of the lifeboat service.
(3) The supply of sanitary towels and sanitary tampons.
(4) The supply of wax candles and night-lights that are white and cylindrical, excluding candles and night-lights that are decorated, spiralled, tapered or perfumed.
SCHEDULE 3
Goods and Services Chargeable at the Reduced Rate
PART 1
Interpretation
Definitions: Schedule 3
- (1) In this Schedule—
“bread” has the same meaning as in paragraph 8(4) of Schedule 2;
“ food and drink list” means the following items of food and drink:
(1) beverages chargeable with excise duty specifically charged on spirits, beer, wine, cider, perry or Irish wine, and preparations derived from any of them;
(2) tea and preparations derived from tea when supplied in drinkable form;
(3) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from them, when supplied in drinkable form;
(4) ice cream, ice lollipops, water ices, frozen desserts, frozen yoghurts and similar frozen products, and prepared mixes and powders for making any of those products;
(5) savoury products made from cereal or grain, or from flour or starch derived from cereal or grain, pork scratchings, and similar products when supplied for human consumption without further preparation;
(6) any of the following when supplied for human consumption without further preparation:
(i) potato crisps, potato sticks, potato puffs and similar products made from potato, or from potato flour or from potato starch;
(ii) popcorn;
(iii) salted or roasted nuts, whether or not in their shells;
(7) except as provided by subparagraph (2)—
(i) drinking water, juice extracted from, and other drinkable products derived from, fruit or vegetables, and syrups, concentrates, essences, powders, crystals or other products for the preparation of beverages;
(ii) beverages, other than those specified in items (1), (2) and (3);
(8) all kinds of chocolates, sweets and similar confectionery (including glacé or crystallised fruits), biscuits, crackers and wafers, and all other kinds of confectionery and bakery products (whether cooked or uncooked), excluding bread;
“in the course of catering” means—
- (*a*) in the course of operating a hotel, restaurant, cafe, refreshment house, canteen, establishment licensed for the sale for consumption on the premises of intoxicating liquor, catering business or similar business, or - (*b*) in the course of operating any other business in connection with the carrying on of which facilities are provided for the consumption of the food or drink supplied; “ margin scheme supply” means a supply— - (*a*) by a taxable dealer in accordance with the provisions of section 10A(3) or section 10A(8), or - (*b*) by an auctioneer within the meaning of section 10B and in accordance with subsection (3) of that section.
(2) The following are excepted from item (7) of the food and drinks list:
(a) tea and preparations derived from tea when supplied in a non-drinkable form;
(b) cocoa, coffee and chicory and other roasted coffee substitutes, and preparations and extracts derived from any of them, when supplied in a non-drinkable form;
(c) milk and preparations and extracts derived from milk;
(d) preparations and extracts derived from meat, yeast or eggs.
Other interpretative provisions
(1) In this Schedule, a reference to supplying food and drink includes—
(a) a reference to supplying food without drink, and
(b) a reference to supplying drink without food.
(2) For the purposes of paragraph 12, the expression ‘golf’ does not include pitch and putt.
PART 2
Annex III supplies
This Part sets out supplies of goods and services as provided by Article 98 of and Annex III to Council Directive No. 2006/112/EC of 28 November 2006.
Food and drink for human consumption
(1) The provision of food and drink in a form suitable for human consumption without further preparation—
(a) by means of a vending machine, or
(b) in the course of catering,
being food and drink that are items (2) or (3) in the food and drink list or that, apart from this subparagraph, would be chargeable to tax at the rate specified in section 11(1)(b).
(2) The supply in the course of catering of—
(a) items (4), (5), (6) or (8) of the food and drink list, or
(b) fruit juices other than fruit juices chargeable with a duty of excise,
when those items or juices are supplied in the course of a meal.
(3) The supply of food and drink that consists of or includes food and drink—
(a) that—
(i) has been heated, enabling it to be consumed at a temperature above the ambient air temperature, or
(ii) has been retained heated after cooking, enabling it to be consumed at a temperature above the ambient air temperature, or
(iii) is supplied while still warm after cooking, enabling it to be consumed at a temperature above the ambient air temperature,
and
(b) that is above the ambient air temperature at the time when it is provided to a customer,
being items (2) or (3) in the food and drink list, or food and drink that would, apart from this subparagraph, be chargeable to tax at the rate specified in section 11(1)(b).
(4) Subparagraph (3) does not apply to bread.
(5) Food of a kind used for human consumption (other than that chargeable to tax at the rate specified in section 11(1)(b)), being flour or egg based bakery products (including cakes, crackers, wafers and biscuits), but excluding the following:
(a) wafers and biscuits wholly or partly covered or decorated with chocolate or some other product similar in taste and appearance;
(b) items (4) and (5) of the food and drink list;
(c) chocolates, sweets and similar confectionery.
Live animals, animal feeding stuffs
- (1) Greyhound feeding stuff that is packaged, advertised or held out for sale solely as greyhound feeding stuff, and that is supplied in units of not less than 10 kilograms.
(2) Live poultry and live ostriches.
Pharmaceutical products
- Non-oral contraceptive products.
Certain safety equipment
- Children’s car safety seats.
Books, newspapers and other printed matter
Printed matter consisting of—
(a) newspapers and periodicals, or
(b) brochures, leaflets and programmes, or
(c) catalogues, including directories, and similar printed matter, or
(d) maps, hydrographic and similar charts, or
(e) printed music other than in book or booklet form,
but excluding—
(f) other printed matter wholly or substantially devoted to advertising, and
(g) the items specified in subparagraphs (b) to (e) of paragraph 9 of Schedule 2, and
(h) any other printed matter.
Shows, exhibitions, cultural facilities, etc.
- (1) Promotion of, and admission to, showings of cinematographic films.
(2) Promotion of, and admission to, live theatrical or musical performances, but excluding—
(a) dances, and
(b) performances of the kinds specified in paragraph 5(2) of Schedule 1.
(3) Amusement services of the kind normally supplied in fairgrounds or amusement parks, but excluding—
(a) services consisting of dances,
(b) services consisting of circuses,
(c) services consisting of gaming, as defined in section 2 of the Gaming and Lotteries Act 1956 (including services provided by means of a gaming machine of the kind referred to in section 43 of the Finance Act 1975), or
(d) services provided by means of an amusement machine of the kind referred to in section 120 of the Finance Act 1992.
(4) Admission to exhibitions, of the kind normally held in museums and art galleries, of objects of historical, cultural, artistic or scientific interest, not being services of the kind specified in paragraph 3(5) of Schedule 1.
Private dwellings
(1) Services consisting of the development of immovable goods, being private dwellings, and work on such immovable goods including the installation of fixtures, where the value of movable goods (if any) provided in pursuance of an agreement in relation to such services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.
(2) Services consisting of the routine cleaning of private dwellings.
Agricultural goods and services
(1) Agricultural services consisting of any of the following:
(a) field work, including reaping, mowing, threshing, baling, harvesting, sowing and planting;
(b) stock-minding, stock-rearing, farm relief services and farm advisory services (other than farm accountancy or farm management services);
(c) disinfecting and ensilage of agricultural products;
(d) destroying weeds and pests, and dusting and spraying crops and land;
(e) lopping, tree felling and similar forestry services.
(2) Animal insemination services.
(3) The supply of livestock semen.
Hotel, holiday accommodation
Subject to the regulations (if any)—
(a) letting immovable goods (other than in the course of the provision of facilities of the kind specified in paragraph 12(1)), where those goods consist of—
(i) a room or rooms in a hotel or guesthouse, or
(ii) all or part of a house, apartment or other similar establishment that is let on a short-term basis for guest accommodation, or
(iii) a part of a caravan park, camping site or other similar establishment,
or
(b) the provision of holiday accommodation.
Sporting facilities
- (1) The provision of facilities for taking part in sporting activities by a person other than a non-profit making organisation.
(2) The provision by a member-owned golf club of facilities for taking part in golf to any person (other than a natural person whose membership subscription to the club at the time when the person uses the facilities confers an entitlement to use them without further charge on at least 200 days (including the day on which the person uses the facilities) in a continuous period of 12 months), where the total consideration received by the club for providing those facilities exceeds, or is likely to exceed, the services threshold during any continuous period of 12 months.
(3) The provision by a non-profit making organisation (other than a member-owned golf club) of facilities for taking part in golf to any person, where the total consideration received by the organisation for providing the facilities exceeds or is likely to exceed the services threshold in any continuous period of 12 months.
Other services
(1) Services consisting of the acceptance for disposal of waste material.
(2) Carrying out minor repairs or modifications to bicycles, shoes or leather goods, clothing or household linen.
(3) Hairdressing services.
PART 3
Certain supplies with reduced rate at 1 January 1991: Special provisions in accordance with Article 115 of Council Directive No. 2006/112/EC of 28 November 2006
Housing
- The supply of immovable goods used or to be used for residential purposes.
PART 4
Certain supplies with reduced rate at 1 January 1991: Special provisions in accordance with Article 118 of Council Directive No. 2006/112/EC of 28 November 2006
Non-residential immovable goods
(1) The supply of immovable goods, other than immovable goods used or to be used for residential purposes.
(2) Services consisting of the development of immovable goods (not being goods referred to in paragraph 9(1)) and work on those goods (including the installation of fixtures), where the value of any movable goods supplied under an agreement relating to the services does not exceed two-thirds of the total amount on which tax is chargeable in respect of the agreement.
(3) Services consisting of the routine cleaning of immovable goods (not being immovable goods referred to in paragraph 9(2)).
Concrete works
(1) The supply of concrete that is ready to pour, but excluding the margin scheme supply of the concrete.
(2) The supply of blocks of concrete of a kind that comply with the specification contained in the Standard Specification (Concrete Building Blocks, Part 1, Normal Density Blocks) Declaration 1987 (Irish Standard 20: Part 1: 1987), but excluding the margin scheme supply of those blocks.
Energy products and supplies
(1) The supply of coal, peat and other solid substances offered for sale solely as fuel.
(2) The supply of electricity, but not the distribution of electricity if the distribution is wholly or mainly in connection with the transmission of communication signals.
(3) The supply of gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including—
(a) motor vehicle gas within the meaning of section 42(1) of the Finance Act 1976, or
(b) gas of a kind normally used for welding or cutting metal, or
(c) gas sold as lighter fuel.
(4) The supply of hydrocarbon oil of a kind used for domestic or industrial heating, excluding gas oil (within the meaning of the Mineral Oil Tax Regulations 2001 (S.I. No. 442 of 2001)), other than gas oil which has been duly marked in accordance with Regulation 6(2) of those Regulations.
Photographic and related supplies
(1) The supply to a person of photographic prints (other than goods produced by means of a photocopying process), slides or negatives, that have been produced from goods provided by that person.
(2) The supply of goods being—
(a) photographic prints (other than goods produced by means of a photocopying process) mounted or unmounted, but unframed,
(b) slides and negatives, and
(c) cinematographic and video film,
that record particular persons, objects or events, supplied under an agreement to photograph those persons, objects or events.
(3) The supply by a photographer of—
(a) negatives that have been produced from film exposed for the purpose of the photographer’s business, and
(b) film that has been exposed for the purposes of the photographer’s business.
(4) The supply of photographic prints produced by means of a vending machine which incorporates a camera and developing and printing equipment.
(5) Services consisting of—
(a) editing photographic, cinematographic and video film, or
(b) microfilming.
(6) Agency services relating to a supply specified in subparagraph (1).
Hiring for short periods
Hiring—
(a) a vehicle designed and constructed, or adapted, for the conveyance of persons by road, or
(b) a vessel designed and constructed for the conveyance of passengers and not exceeding 15 tonnes gross, or
(c) any kind of sports or pleasure boat, or
(d) a caravan, mobile home, tent or trailer tent,
to a person under an agreement (other than an agreement of the kind referred to in section 3(1)(b)) for any term or part of a term that, when added to the term of a previous hiring (whether of the same goods or of other goods of the same kind) to the same person during the 12 months ending on the date of the beginning of the existing hiring, does not exceed 5 weeks.
Certain repair and related services
(1) Services, other than those specified in paragraph 13(2), consisting of—
(a) repairing or maintaining movable goods, or
(b) modifying used movable goods (other than contract work or services of a kind specified in subparagraph (2)), but excluding the supply in the course of any such repair, maintenance or modification of—
(i) accessories, attachments or batteries, or
(ii) tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for wheels of all kinds.
(2) The following services are specified for the purposes of subparagraph (1):
(a) services specified in paragraph 3(4) of Schedule 2 (Work on movable goods for export);
(b) services specified in paragraph 4(2) of Schedule 2 (Repair, etc. of sea-going vessels or aircraft);
(c) services specified in paragraph 4(4) of Schedule 2 (Repair, etc. of equipment used in international aircraft).
Miscellaneous services
- (1) Services consisting of the care of the human body, including services supplied in the course of a health studio business or similar business, but not including exempted activities referred to in Part 1 of Schedule 1 or hairdressing services referred to in paragraph 13(3).
(2) Services supplied in the course of their profession by jockeys.
(3) Services supplied in the course of their profession by veterinary surgeons.
(4) Services supplied in the course of their profession by tour guides.
(5) Instruction in the driving of mechanically propelled road vehicles, but excluding education, training or retraining of the kind specified in paragraph 4(3) of Schedule 1.
PART 5
Supplies of certain live plants and similar goods
This Part sets out special provisions in accordance with Article 122 and Annex III (paragraph (11)) of Council Directive No. 2006/112/EC of 28 November 2006.
Plants and bulbs, etc.
(1) The supply of nursery or garden centre stock consisting of live plants, live trees, live shrubs, bulbs, roots and the like, not being of a type specified in paragraph 12(3) of Schedule 2, and cut flowers and ornamental foliage not being artificial or dried flowers or foliage.
(2) The supply of miscanthus rhizomes, seeds, bulbs, roots and similar goods used for the agricultural production of bio-fuel.
PART 6
Supplies of certain works of art, antiques and literary manuscripts
This Part deals with special arrangements made in accordance with Article 311 and Annex IX of Council Directive No. 2006/112/EC of 28 November 2006.
Works of art
The supply of a work of art that is—
(a) a painting, drawing or pastel, or any combination of them, that is produced entirely by hand, not being—
(i) a hand-decorated article, or
(ii) a plan or drawing for the purpose of depicting topographical features, or
(iii) a plan or drawing produced for an architectural, engineering, industrial, commercial or similar purpose,
or
(b) an original lithograph, engraving, or print, or any combination of them, produced directly from lithographic stones, plates or other engraved surfaces, that are produced entirely by hand, or
(c) an original sculpture or statue (not being a mass-produced reproduction or work of craftsmanship of a commercial nature),
but excluding the margin scheme supply of such a work.
Antiques
The supply of an antique that is an article of furniture, silver, glass or porcelain (whether hand-decorated or not) of a kind specified in the regulations, that is shown to the satisfaction of the Revenue Commissioners to be more than 100 years old, but excluding—
(a) a work of art of a kind specified in paragraph 23, and
(b) the margin scheme supply of an antique.
Literary manuscripts
- The supply of a literary manuscript certified by the Director of the National Library as being of major national importance and of either cultural or artistic importance.”.
131. Consequential amendment of Value-Added Tax Act 1972.
131.— The enactments specified in Schedule 2 are amended as indicated in that Schedule.
132. Pre-consolidation amendments and repeals (Part 4).
132.— The Principal Act is amended to the extent and manner specified in paragraphs 1 to 20 of Schedule 3.
133. Supply of greenhouse gas emission allowances.
133.— (1) The Principal Act is amended—
- (a) in section 8 by inserting the following after subsection (1C):
“(1D)
(a) Where a taxable person who carries on a business in the State (in this subsection referred to as a ‘recipient’) receives greenhouse gas emission allowances from another taxable person who carries on a business in the State then the recipient shall, in relation to that supply, be an accountable person or be deemed to be an accountable person and shall be liable to pay the tax chargeable as if that recipient made that supply in the course or furtherance of business and the person who supplied the greenhouse gas emission allowances shall not be accountable for or liable to pay the said tax in respect of such supply.
(b) In this subsection—
‘ allowance ’ has the meaning assigned to it by Article 3 of the Directive;
‘Directive’ me ans Directive 2003/87/EC 25 of the European Parliament and of the Council of 13 October 2003 (as amended) establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC;
‘greenhouse gas’ has the meaning assigned to it by Article 3 of the Directive;
‘ greenhouse gas emission allowances ’ means allowances to emit greenhouse gases transferable in accordance with the Directive and other units that may be used by operators for compliance with the Directive;
‘operator’ has the meaning assigned to it by Article 3 of the Directive.”,
- (b) in section 12(1)(a) by inserting the following after subparagraph (vc):
- “(vd) the tax chargeable during the period, being tax for which the recipient (within the meaning of section 8(1D)) is liable by virtue of section 8(1D) in respect of greenhouse gas emission allowances (within the said meaning) received by that recipient: but this subparagraph shall apply only where the recipient would be entitled to a deduction of that tax elsewhere under this subsection if that tax had been chargedto such recipient by an accountable person,”,
and
- (c) in section 17 by inserting the following after subsection (1D) (inserted by section 127):
“(1E) Where a taxable person who carries on a business in the State supplies greenhouse gas emission allowances (within the meaning of section 8(1D)) to a recipient (within the said meaning), that person shall issue a document to the recipient indicating—
(a) that the recipient is liable to account for the tax chargeable on that supply, and
(b) such other particulars as would be required to be included in that document if that document was an invoice required to be issued in accordance with subsection (1) but excluding the amount of tax payable.”.
- (2) Subsection (1) comes into operation on such day as the Minister for Finance may appoint by order.
PART 5 Stamp Duties
134. Interpretation (Part 5).
134.— In this Part “Principal Act” means the Stamp Duties Consolidation Act 1999.
135. Information exchange with Property Registration Authority.
135.— The Principal Act is amended by inserting the following after section 137—
“137A.— (1) In this section ‘Authority’ means An tÚdarás Clárúcháin Maoine or, in the English language, the Property Registration Authority.
(2) The Authority shall, at such intervals as are specified by the Revenue Commissioners, supply to the Revenue Commissioners such information in the Authority’s possession as may be required for the performance of the functions of the Revenue Commissioners under this Act.
(3) Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure or production of information obtained by or furnished to the Commissioners, the Commissioners shall, at such intervals as are specified by the Authority, supply to the Authority such information in the Commissioners’ possession which may be required by the Authority when considering stamp duty in relation to documents presented for registration.”.
136. Conveyance in consideration of debt.
136.— (1) Section 41 of the Principal Act is amended by substituting the following for section 41:
“41.— (1) Where any property is conveyed to any person in consideration, wholly or in part, of any debt due to such person, or subject either certainly or contingently to the payment or transfer of any money or stock, whether being or constituting a charge or incumbrance on the property or not, the debt, money or stock shall be deemed the whole or part, as the case may be, of the consideration in respect of which the conveyance is charged with ad valorem duty.
(2) Where, in connection with or as part of any arrangement involving any conveyance referred to in subsection (1) of stock of a company, the transferee procures, either directly or indirectly, the discharge of any indebtedness of the company (in this subsection referred to as the ‘first-mentioned company’) or of any other company which is connected with the first-mentioned company within the meaning of section 10 of the Taxes Consolidation Act 1997, and the main or one of the main purposes of the arrangement is to secure a tax advantage, then the conveyance shall, in addition to any other payment of money or transfer of stock to which it is subject (if any), be deemed to be subject to the payment of an amount equal to the amount of such indebtedness.
(3) In subsection (2)—
‘arrangement’ includes any agreement, understanding, scheme, transaction or series of transactions (whether or not legally enforceable);
‘tax advantage’ means the avoidance or reduction of a charge to stamp duty.”.
- (2) This section applies as respects instruments executed on or after 4 February 2010.
137. Certain investment certificates.
137.— The Principal Act is amended by inserting the following after section 85:
“85A.— Stamp duty shall not be chargeable on the issue, transfer or redemption of an investment certificate within the meaning of section 267N (inserted by the Finance Act 2010) of the Taxes Consolidation Act 1997.”.
138. Funds: reorganisation.
138.— The Principal Act is amended—
- (a) by substituting the following for subsection (2) of section 88B:
“(2) Stamp duty shall not be chargeable on any instrument made for the purposes of or in connection with any arrangement between a foreign fund and a domestic fund, being an arrangement entered into for the purposes of or in connection with a scheme of reconstruction or amalgamation under which the foreign fund transfers assets to the domestic fund and the domestic fund—
(a) issues units to persons who hold units in the foreign fund in respect of and in proportion to (or as nearly as may be in proportion to) their holdings of units in the foreign fund, or
(b) issues units directly to the foreign fund.”,
and
- (b) by inserting the following after section 88D:
“Transfer of assets within unit trusts.
88E.— (1) In this section—
‘investment undertaking’ means—
(a) an investment undertaking to which paragraph (a) of the definition of ‘investment undertaking’ in section 739B(1) of the Taxes Consolidation Act 1997 relates, and
(b) an investment undertaking that is a ‘unit trust’;
‘relevant Regulations’ has the same meaning as in section 739B(1) of the Taxes Consolidation Act 1997;
‘unit trust’ has the same meaning as in relevant Regulations.
- (2) Stamp duty shall not be chargeable on any instrument made for the purposes of the transfer of assets within an investment undertaking.”.
139. Levy on certain life insurance premiums.
139.— (1) Section 124B of the Principal Act is amended in subsection (1):
- (a) by substituting the following for the definition of “assessable amount”:
“ ‘assessable amount’, in relation to a quarter, means the gross amount received by an insurer by means of premiums in that quarter for policies of life insurance referred to in classes I, II, III, IV, V and VI of Annex I to the Directive to the extent that the risks to which those policies of life insurance relate are located in the State (being risks deemed to be located in the State by virtue of section 61) but excluding amounts received in respect of pension business which shall be construed in accordance with subsections (2) and (3) of section 706 of the Taxes Consolidation Act 1997 and excluding amounts received in the course of or by means of reinsurance;”,
- (b) by substituting the following for the definition of “due date”:
“ ‘due date’ means, in respect of the quarter ending on—
(a) 31 March in any year, 25 April in the same year,
(b) 30 June in any year, 25 July in the same year,
(c) 30 September in any year, 25 October in the same year, and
(d) 31 December in any year, 25 January in the following year;”,
and
- (c) by substituting the following for paragraph (c) in the definition of “insurer”:
- “(c) the holder of an official authorisation to undertake insurance in Iceland, Liechtenstein or Norway, pursuant to the EEA Agreement, within the meaning of the Agreement on the European Economic Area signed at Oporto on 2 May 1992, as adjusted by all subsequent agreements to that Agreement, who is carrying on business of life assurance in the State;”,
- (2)
- (a) Paragraphs (a) and (c) of subsection (1) have effect from 1 January 2010, and
- (b) Paragraph (b) of subsection (1) has effect in respect of all statements to be delivered to the Commissioners after 31 December 2009.
140. Levy on authorised insurers.
140.— Section 125A (inserted by the Health Insurance (Miscellaneous Provisions) Act 2009) of the Principal Act is amended by substituting the following for subsection (3):
“(3) There shall be charged on every statement delivered by an authorised insurer pursuant to subsection (2) a stamp duty at the rate of—
(a) where the relevant contract was renewed or entered into before 1 January 2010:
(i) €53 in respect of each insured person aged less than 18 years, and
(ii) €160 in respect of each insured person aged 18 years or over,
and
(b) where the relevant contract was renewed or entered into on or after 1 January 2010:
(i) €55 in respect of each insured person aged less than 18 years, and
(ii) €185 in respect of each insured person aged 18 years or over,
included in the statement.”.
141. Amendment of Schedule 2B (qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers) to Principal Act.
141.— Schedule 2B to the Principal Act is amended in paragraph 3 by inserting the following after subparagraph (a):
- “(aa) Bachelor of Agricultural Science — Agri-Environmental Science awarded by University College Dublin;”.
PART 6 Capital Acquisitions Tax
142. Interpretation (Part 6).
142.— In this Part “Principal Act” means the Capital Acquisitions Tax Consolidation Act 2003.
143. Amendment of section 57 (overpayment of tax) of Principal Act.
143.— (1) Section 57(1) of the Principal Act is amended in the definition of “tax” by inserting “probate tax and” after “includes”.
- (2) This section applies to claims for repayment of tax made on or after the date of the passing of this Act.
144. Exemption of certain investment entities.
144.— (1) The Principal Act is amended by substituting the following for section 75:
“75.— (1) In this section—
‘collective investment scheme’ means a bona fide scheme for the purpose, or having the effect, solely or mainly, of providing facilities for the participation by the public or other investors in profits or income arising from the acquisition, holding, management or disposal of securities or any other property;
‘common contractual fund’ has the meaning assigned to it by section 739I of the Taxes Consolidation Act 1997;
‘investment undertaking’ has the meaning assigned to it by section 739B of the Taxes Consolidation Act 1997;
‘unit’, in relation to a collective investment scheme, includes shares, members’ interests, limited partnership interests and any other instruments granting an entitlement to the income or investments from the scheme;
‘unit’, in relation to a common contractual fund, has the meaning assigned to it by section 739I of the Taxes Consolidation Act 1997;
‘unit’, in relation to an investment undertaking, has the meaning assigned to it by section 739B of the Taxes Consolidation Act 1997.
(2) Where any unit of a collective investment scheme which is incorporated or otherwise formed under the law of a territory outside the State, a common contractual fund or an investment undertaking is comprised in a gift or an inheritance, then, such unit—
(a) is exempt from tax, and
(b) is not taken into account in computing tax on any gift or inheritance taken by the donee or successor,
if it is shown to the satisfaction of the Commissioners that—
- (i) the unit is comprised in the gift or inheritance— - (I) at the date of the gift or the date of the inheritance, and - (II) at the valuation date, - (ii) at the date of the disposition, the disponer is neither domiciled nor ordinarily resident in the State, and - (iii) at the date of the gift or at the date of the inheritance, the donee or successor is neither domiciled nor ordinarily resident in the State.(3) Where—
(a) any unit of an investment undertaking which is comprised in a gift or an inheritance came into the beneficial ownership of the disponer or became subject to the disposition prior to 15 February 2001, and
(b) the conditions of subparagraphs (i) and (iii) of subsection (2) are complied with,
then, that subsection shall apply to that unit of an investment undertaking comprised in a gift or an inheritance, if at the date of the disposition, the proper law of the disposition was not the law of the State.”.
- (2) This section applies to gifts and inheritances taken on or after 4 February 2010.
145. Amendment of section 82 (exemption of certain receipts) of Principal Act.
145.— (1) Section 82(1) of the Principal Act is amended by inserting the following after paragraph (c):
- “(ca) the receipt by a person of an award from the competition ‘Your Country, Your Call’ which was launched by the President on 17 February 2010,”.
- (2) This section applies to gifts taken on or after 17 February 2010.
146. Amendment of section 89 (provisions relating to agricultural property) of Principal Act.
146.— (1) Section 89 of the Principal Act is amended by inserting the following after subsection (4):
- “(4A) Where the proceeds referred to in subparagraph (ii) of subsection (4)(a) are expended in acquiring agricultural property which has been transferred by the donee or successor to his or her spouse, such property shall not be treated as other agricultural property for the purposes of that subparagraph.”.
- (2) This section applies to transfers executed on or after 4 February 2010.
147. Modernisation of capital acquisitions tax administration.
147.— (1) The Principal Act is amended—
- (a) in sections 16(d) and 21(d) by deleting “, and this Act shall apply, in its application to that charge for tax, as if that object of the discretionary trust were a person referred to in section 45(2)”,
- (b) by substituting the following for section 45:
“Accountable persons.
45.— (1) The person accountable for the payment of tax is—
(a) the donee or successor, and
(b) in the case referred to in section 32(2), the transferee referred to in that subsection, to the extent referred to in that subsection.
(2) The tax shall be recoverable from the person referred to in subsection (1) and the personal representative of such person, where that person has died, on whom the Commissioners have served notice in writing of the assessment of tax in accordance with section 49(4).
(3) The person referred to in subsection (1) and the personal representative of such person shall, for the purposes of paying the tax, or raising the amount of the tax when already paid, have power, whether the property is or is not vested in that person, to raise the amount of such tax and any expenses properly paid or incurred by that person in respect of raising the amount of such tax, by the sale or mortgage of, or a terminable charge on, that property or any part of that property.
(4) Every public officer having in such person’s custody—
(a) any rolls, books, records, papers, documents or proceedings, or
(b) any other data maintained in electronic, photographic or other process,
the inspection of which may tend to secure the tax, or to prove or lead to the discovery of any fraud or omission in relation to the tax, shall at all reasonable times permit any person authorised by the Commissioners to inspect those rolls, books, records, papers, documents or proceedings or that other data so maintained, and to copy by any means, take notes and extracts as that person may deem necessary.”,
- (c) by substituting the following for paragraph (a) of subsection (4) of section 45A:
- “(a) where the requirements of section 46(2), requiring the delivery of a return on or before the dates mentioned in section 46(2A), are met, for the period of 6 years commencing on the valuation date of the gift or inheritance, or”,
- (d) by inserting the following after section 45A:
“Liability of certain persons in respect of non-resident beneficiaries.
45AA.— (1) Where—
(a) property passing under a deceased person’s will or intestacy or under Part IX or section 56 of the Succession Act 1965, or otherwise as a result of the death of that person, is taken by a person or persons who is or are not resident in the State,
(b) the personal representative or one or more of the personal representatives, where there is more than one personal representative, of the deceased person’s estate is or are resident in the State, and
(c) the person or persons referred to in paragraph (a) do not deliver a return and make a payment of tax in accordance with section 46(2),
then, the personal representative or one or more of the personal representatives, as the case may be, and the solicitor referred to in section 48(10), shall be assessable and chargeable for the tax payable by the person or persons referred to in paragraph (a) to the same extent that those persons are chargeable to tax under section 11.
(2) Subsection (1) shall not apply where a liability to inheritance tax arises by virtue of the fact that a person referred to in paragraph (a) of that subsection has not disclosed that he or she has received a taxable gift or a taxable inheritance prior to the taxable inheritance or taxable inheritances, as the case may be, consisting of property referred to in subsection (1)(a) and the personal representative or solicitor referred to in section 48(10), as the case may be, has made reasonable enquiries regarding such gifts or inheritances and has acted in good faith.
(3) The personal representative or one or more of the personal representatives and the solicitor referred to in section 48(10) shall be liable only to the extent that that person or those persons, as the case may be, have control of the property referred to in subsection (1)(a) or which that person or those persons would, but for that person’s or those persons’ own neglect or default, have control of such property.
(4) The persons referred to in subsection (3)—
(a) shall be entitled to retain so much of the property referred to in subsection (1)(a) as may be required to pay the tax in respect of the person or persons referred to in paragraph (b) of that subsection, and
(b) shall have power, whether the property is or is not vested in that person, to raise the amount of such tax and any expenses properly paid or incurred by that person in respect of raising the amount of such tax, by the sale or mortgage of, or a terminable charge on, that property or any part of that property.”,
- (e) in section 46(2)—
- (i) by substituting “, or who is accountable by virtue of section 45(1),” for “, or section 45(1),”,
- (ii) by deleting “, shall within 4 months after the relevant date referred to in subsection (5)”, and
- (iii) by deleting “primarily” in paragraph (a)(i),
- (f) in section 46 by inserting the following after subsection (2):
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