Finance Act 2021

Type Act

Publication 2021-12-21

State In force

Source Irish Statute Book

articles 87

“(b) the amount of duty that would have been the amount so payable if all the facts and circumstances affecting the liability of such instrument or relevant statement, as the case may be, to duty or the amount of the duty with which such instrument or relevant statement is chargeable, that are required to be disclosed on such return by the Commissioners, had been disclosed to them.”.

(2) Sections 123 and 123A of the Principal Act are repealed.

(3) Subsections (1) and (2) shall come into operation on 1 January 2022.

PART 5 Capital Acquisitions Tax

64. **Interpretation (Part 5)**

64. In this Part, “Principal Act” means the Capital Acquisitions Tax Consolidation Act 2003.

65. Amendment of section 46 of Principal Act (delivery of returns)

65. Section 46 of the Principal Act is amended, in subsection (14)—

(a) in paragraph (b), by the substitution of “the amount so specified,” for “the amount so specified, or”,

(b) in paragraph (c), by the substitution of “a further taxable gift from the disponer, or” for “a further taxable gift from the disponer.”, and

“(d) the gift comprises or includes—

(i) agricultural property, within the meaning of section 89(1), or

(ii) relevant business property, within the meaning of section 93(1).”.

66. Amendment of section 82 of Principal Act (exemption of certain receipts)

66. Section 82 of the Principal Act is amended, in subsection (1), by the substitution of the following paragraph for paragraph (c):

“(c) the receipt by a person of any winnings bona fide, in money or money’s worth, from—

(i) betting (including pool betting), or

(ii) any lottery, sweepstake or game with prizes;”.

PART 6 Miscellaneous

67. **Interpretation (Part 6)**

67. In this Part, “Principal Act” means the Taxes Consolidation Act 1997.

68. Repeal of section 857 of and Schedule 27 to, and amendment of section 867 of, Principal Act

68. The Principal Act is amended—

(a) by the deletion of section 857 and Schedule 27, and

(b) in section 867, by the substitution of “Schedule 28” for “Schedules 27 and 28”.

69. Amendment of section 949AQ of Principal Act (case stated for High Court)

69. Section 949AQ of the Principal Act is amended—

(a) in subsection (1)(b), by the substitution of “section 949AP(3)(c)” for “section 949AP(3)(b)”,

(b) in subsection (3)—

(i) by the substitution of the following paragraph for paragraph (a):

“(a) as soon as practicable, but not later than 3 months after receiving the notice referred to in section 949AP(2), send to the parties a draft of the case stated that they propose signing, and”,

and

(ii) by the substitution of “within that period of 21 days” for “within that period”,

and

“(6) The Appeal Commissioners shall, not later than 21 days after the end of the period referred to in subsection (3)(b), complete and sign a case stated and send it to the parties.”.

70. Amendment of Part 7 of Emergency Measures in the Public Interest (Covid-19) Act 2020

70. (1) The Emergency Measures in the Public Interest (Covid-19) Act 2020 is amended—

(a) in section 28A, in subsection (6), by the substitution of “paragraphs (aa) to (c)” for “paragraphs (a) to (c)” in each place where it occurs, and

(b) in section 28B—

(i) in subsection (1), by the substitution of the following definition for the definition of “qualifying period”:

“ ‘qualifying period’ means the period commencing on 1 July 2020 and expiring on 30 April 2022;”,

(ii) in subsection (3)—

(I) in paragraph (a), by the insertion of “, on or before 31 December 2021,” after “applied”, and

(II) by the insertion of the following paragraph after paragraph (a):

“(aa) the employer has, on or before 31 December 2021, been paid a wage subsidy payment in accordance with subsection (7)(a) to which the employer was entitled in accordance with this section,”,

(iii) in subsection (5)(a), by the substitution of “, January 2022, February 2022, March 2022 and April 2022” for “and the last such month”,

(iv) by the substitution of the following subsection for subsection (8):

“(8) Subject to subsections (9), (21)(aa) and (21)(c), the wage subsidy payment payable by the Revenue Commissioners to an employer in relation to a qualifying employee shall be—

(a) in the case where the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 1 July 2020 and ending on 19 October 2020 or the period beginning on 1 February 2022 and ending on 28 February 2022, the sum of—

(i) €151.50 per contribution week, where the employer pays the qualifying employee gross pay of at least €151. 50 per week but not more than €202. 99 per week, and

(ii) €203 per contribution week, where the employer pays the qualifying employee gross pay of at least €203 per week but not more than €1,462 per week,

(b) in the case where the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 20 October 2020 and ending on 31 January 2022, the sum of—

(i) €203 per contribution week, where the employer pays the qualifying employee gross pay of at least €151. 50 per week but not more than €202. 99 per week,

(ii) €250 per contribution week, where the employer pays the qualifying employee gross pay of at least €203 per week but not more than €299.99 per week,

(iii) €300 per contribution week, where the employer pays the qualifying employee gross pay of at least €300 per week but not more than €399.99 per week, and

(iv) €350 per contribution week, where the employer pays the qualifying employee gross pay of at least €400 per week but not more than €1,462 per week,

and

(c) in the case where the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 1 March 2022 and ending on 30 April 2022, the sum of €100 per contribution week, where the employer pays the qualifying employee gross pay of at least €151.50 per week but not more than €1,462 per week.”,

(v) in subsection (21)—

(I) by the deletion of paragraph (a), and

(II) by the substitution of the following paragraph for paragraph (aa):

“(aa) make an order that any day referred to in paragraphs (a), (b) or (c) of subsection (8) as the day on which a period there referred to shall begin on, or end on, shall be such other day (but not later than 30 April 2022) as the Minister considers appropriate and specifies in the order,”,

and

(vi) in subsection (22), by the substitution of “paragraph (aa), (b) or (c) of subsection (21)” for “paragraph (a), (aa), (b) or (c) of subsection (21)”.

(2) Subsection (1)(b)(iv) shall be deemed to have come into operation on 1 October 2021.

71. Amendment of section 959AM of Principal Act (interpretation and miscellaneous (Chapter 7))

71. Section 959AM of the Principal Act is amended by the insertion of the following subsection after subsection (3):

“(3A) Where, apart from this subsection, C or, as the case may be, P in the definitions in subsection (1) of ‘corresponding corporation tax for the preceding accounting period’ and ‘corresponding income tax for the preceding accounting period’ would be 366 in the case where the accounting period concerned contains the date 29 February, then, in that case, C or, as the case may be, P in those definitions shall be deemed to be 365.”.

72. Amendment of section 1080B of Principal Act (Covid-19: special warehousing and interest provisions (income tax))

72. Section 1080B of the Principal Act is amended by the insertion of the following subsections after subsection (18):

“(19) Where—

(a) a relevant person who is a person with a material interest (within the meaning of section 997A) in a company—

(i) has not estimated that the relevant person’s total income for 2020 will be less than 75 per cent of the relevant person’s total income for 2019,

(ii) has not formed the view that the relevant person’s total income for 2021 will be less than 75 per cent of the relevant person’s total income for 2019, or

(iii) was not a relevant person for 2019 and neither subsection (4) nor paragraph (b) of subsection (6) applies to that person,

and

(b) section 991B applies to the company,

this section shall apply to the relevant person, subject to the modification that a reference in this section to a relevant person’s Covid-19 income tax shall be construed as a reference to that part of the relevant person’s income tax liabilities which relates to the person’s Schedule E income from the company.

(20) Where a relevant person referred to in subsection (19) includes on a return or declaration, as Covid-19 income tax, any amount of income tax other than income tax relating to the relevant person’s Schedule E income from the company referred to in that subsection, section 959AO(3) shall apply to the relevant person’s Covid-19 income tax.”.

73. Covid-19: interest charge on relevant person under section 1080B

73. The Principal Act is amended by the insertion of the following section after section 1080B:

“Covid-19: interest charge on relevant person under section 1080B

1080C. (1) In this section—

‘Covid-19 income tax’ has the same meaning as it has in section 1080B;

‘Covid-19 liabilities’ has the same meaning as it has in section 991B;

‘material interest’ shall be construed in accordance with section 997A(1)(b);

‘relevant emoluments’ means emoluments paid by a relevant employer to a relevant person;

‘relevant employer’ means a company—

(a) in which a relevant person has a material interest, and

(b) of which the relevant person is an employee;

‘relevant person’ has the same meaning as it has in section 1080B.

(2) This section shall apply to a relevant person where—

(a) section 991B applies to a relevant employer of the relevant person, and the relevant employer has complied with paragraphs (b) and (c) of subsection (8) of that section, and

(b) section 1080B applies to the relevant person and the relevant person has complied with paragraphs (b), (c) and (d) of subsection (11) of that section.

(3) Subject to subsection (4), where this section applies to a relevant person, notwithstanding the satisfaction of the conditions specified in section 1080B(11) by the relevant person, the obligation under section 1080B(11) to pay simple interest shall not apply to the amount of Covid-19 income tax remaining unpaid on relevant emoluments of the relevant person.

(4) Where a relevant employer fails to pay Covid-19 liabilities or interest in accordance with an agreement referred to in section 991B(8)(c) and the conditions specified in section 1080B(11) are satisfied by the relevant person, the obligation under section 1080B(11) to pay simple interest shall apply in respect of any amount of Covid-19 income tax remaining unpaid on relevant emoluments of the relevant person from the date on which the relevant employer first fails to comply with the employer’s payment obligations under the agreement.”.

74. Amendment of section 1077E of Principal Act (penalty for deliberately or carelessly making incorrect returns, etc.)

74. Section 1077E of the Principal Act is amended by the insertion of the following subsection after subsection (17):

“(18) This section shall not apply in respect of any disclosure made, act done or omission made after the date of the passing of the Finance Act 2021.”.

75. Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc.

75. (1) The Principal Act is amended—

(a) by the insertion of the following section after section 1077E:

“Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc.

1077F. (1) In this section—

‘the Acts’ means the Tax Acts, the Capital Gains Tax Acts, Parts 18A, 18B, 18C, 18D, Part 22A of this Act and the Finance (Local Property Tax) Act 2012;

‘carelessly’ means failure to take reasonable care;

‘liability to tax’ means a liability to the amount of the difference specified in subsection (3) or (5), as the case may be, arising from any matter referred to in subsection (2) or (4), as the case may be;

‘period’ means a year of assessment, an accounting period, a return period as defined in section 530 or an income tax month as defined in section 983, as the context requires;

‘prompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that has been made to the Revenue Commissioners or to a Revenue officer in the period between—

(a) the date on which the person is notified by a Revenue officer of the date on which an inquiry or investigation into any matter occasioning a liability to tax of that person will start, and

(b) the date that the inquiry or investigation starts;

‘qualifying disclosure’, in relation to a person, means—

(a) in relation to a penalty referred to in subsection (6), a disclosure that the Revenue Commissioners are satisfied is a disclosure of—

(i) complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (6), and

(ii) full particulars of all matters occasioning any liability to tax or duty that gives rise to—

(I) a penalty referred to in section 116A(6) of the Value-Added Tax Consolidation Act 2010,

(II) a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999, and

(III) the application of subsection (6) to the Capital Acquisitions Tax Consolidation Act 2003,

and

(b) in relation to a penalty referred to in subsections (7) and (8), as the case may be, a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (7) or (8), as the case may be, for the relevant period under whichever of the Acts the disclosure relates to,

made in writing to the Revenue Commissioners or to a Revenue officer and signed by or on behalf of that person and that is accompanied by—

(A) a declaration, to the best of that person's knowledge, information and belief, made in writing that all matters contained in the disclosure are correct and complete, and

(B) a payment of the tax and duty payable in respect of any matter contained in the disclosure and the interest on late payment of that tax and duty;

‘Revenue officer’ means an officer of the Revenue Commissioners;

‘tax’ means any income tax, corporation tax, capital gains tax, domicile levy, income levy, parking levy, residential zoned land tax, universal social charge or local property tax;

‘unprompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that the Revenue Commissioners are satisfied has been voluntarily furnished to them—

(a) before an inquiry or investigation had been started by them or by a Revenue officer into any matter occasioning a liability to tax of that person, or

(b) where the person is notified by a Revenue officer of the date on which an inquiry or investigation into any matter occasioning a liability to tax of that person will start, before that notification.

(2) Where a person—

(a) delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29 where that return or statement contains—

(i) a deliberate understatement of—

(I) income, profits or gains, or

(II) income tax in respect of emoluments to which Chapter 4 of Part 42 relates,

(ii) a deliberately false or overstated claim in connection with any allowance, deduction, relief or credit,

(b) makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction, relief or credit and does so deliberately,

(c) submits to the Revenue Commissioners, the Appeal Commissioners or a Revenue officer any incorrect accounts which contain a deliberate understatement of income, profits or gains or a deliberate overstatement of any claim in connection with any allowance, deduction, relief or credit, or

(d) carelessly but not deliberately—

(i) delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29,

(ii) makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction, relief or credit, or

(iii) submits to the Revenue Commissioners, the Appeal Commissioners or a Revenue officer any incorrect accounts which contain an understatement of income, profits or gains or an overstatement of any claims in connection with any allowance, deduction, relief or credit,

then—

(A) in the case of paragraphs (a) to (c), that action shall be a deliberate default for the purposes of this section, and

(B) in the case of paragraph (d), that action shall be a careless default for the purposes of this section,

and the person shall be liable to a penalty.

(3) The penalty referred to in subsection (2) shall be the difference between—

(a) the amount of tax that would have been payable for the relevant periods or could have been claimed by the person concerned (including any amount deducted at source and not repayable) if that tax had been computed in accordance with the incorrect or false return, statement, declaration, claim or accounts as actually made or submitted by or on behalf of that person for those periods, and

(b) the amount of tax that would have been payable for the relevant periods by, or refundable to, the person concerned (including any amount deducted at source and not repayable) if that tax had been computed in accordance with the true and correct return, statement, declaration, claim or accounts that should have been made or submitted by or on behalf of that person for those periods,

and for the purposes of this subsection and subsection (5) references in those subsections to tax payable shall be construed without regard to the definition of ‘income tax payable’ in section 3.

(4) Where a person—

(a) deliberately fails to comply, or

(b) carelessly (but not deliberately) fails to comply,

with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, then, that failure to comply with a requirement shall—

(i) in the case of paragraph (a), be a deliberate default for the purposes of this section, and

(ii) in the case of paragraph (b), be a careless default for the purposes of this section,

and the person shall be liable to a penalty.

(5) In relation to any matter that would have been included in a return or statement referred to in subsection (4) if the return or statement had been delivered by a person and had been correct, the penalty referred to in subsection (4) shall be the difference between—

(a) the amount of tax (if any) paid by the person for the relevant periods (including any amount deducted at source and not repayable) before—

(i) unless subparagraph (ii) applies, the date of the notice in writing from the Revenue Commissioners to the person concerned of an inquiry or investigation by the Revenue Commissioners or a Revenue officer into the matter, or

(ii) where the Revenue Commissioners had announced publicly that they had started an inquiry or investigation into the matter, the date of that public announcement,

and

(b) the amount of tax which would have been payable for the relevant periods (including any amount deducted at source and not repayable) if the return or statement had been delivered by that person and the return or statement had been correct.

(6) (a) (i) Subject to subparagraphs (ii), (iii) and (iv), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a deliberate default, the penalty referred to in subsection (3) or (5), as the case may be, shall not be reduced.

(ii) Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 75 per cent of the difference referred to in subsection (3) or (5), as the case may be (referred to in this subsection and subsections (7) and (8) as ‘the difference’).

(iii) Where subparagraph (ii) applies and the person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 50 per cent of the difference.

(iv) Where subparagraph (ii) applies and the person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 10 per cent of the difference.

(b) (i) Subject to subparagraph (ii), where a second qualifying disclosure is made by a person within 5 years of such person’s first qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a deliberate default shall not be reduced.

(I) where that person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 75 per cent of the difference, and

(II) where that person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 55 per cent of the difference.

(c) Where a third or subsequent qualifying disclosure is made by a person within 5 years of such person’s second qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a deliberate default under subsection (2) or (4), as the case may be, shall not be reduced.

(7) (a) In this subsection and subsection (8), ‘significant consequences’ means, where subsection (2) applies, the amount of the difference referred to in subsection (3) exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (3) and, where subsection (4) applies, the amount of the difference referred to in subsection (5) exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (5).

(b) (i) Subject to subparagraphs (ii), (iii) and (iv), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a careless default which has significant consequences, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 40 per cent of the difference.

(iii) Where subparagraph (ii) applies and the person also made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.

(iv) Where subparagraph (ii) applies and the person also made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 5 per cent of the difference.

(c) (i) Subject to subparagraph (ii), where a second qualifying disclosure is made by a person within 5 years of such person’s first qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a careless default with significant consequences shall be reduced to 40 per cent of the difference.

(I) where that person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 30 per cent of the difference, and

(II) where that person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.

(d) Where a third or subsequent qualifying disclosure is made by a person within 5 years of such person’s second qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a careless default with significant consequences shall be reduced to 40 per cent of the difference.

(8) (a) Subject to paragraphs (b), (c) and (d), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a careless default which does not have significant consequences, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.

(b) Where paragraph (a) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 15 per cent of the difference.

(c) Where paragraph (b) applies and the person also made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 10 per cent of the difference.

(d) Where paragraph (b) applies and the person also made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 3 per cent of the difference.

(9) Where—

(a) the aggregate amount of—

(i) the liability to tax (within the meaning of subsection (1)),

(ii) the liability to tax (within the meaning of section 116A(1) of the Value-Added Tax Consolidation Act 2010),

(iii) the liability to duty (within the meaning of section 134A(15) of the Stamp Duties Consolidation Act 1999), and

(iv) the differences specified in subsections (5) and (5A), as appropriate, of section 58 of the Capital Acquisitions Tax Consolidation Act 2003,

does not exceed €6,000, and

(b) but for this subsection the penalty would be reduced in accordance with subsection (7) or (8) of this section, subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010 or subsection (5)(b) or (5A)(b) of section 134A of the Stamp Duties Consolidation Act 1999, as the case may be,

then, notwithstanding subsection (2) or (4), as the case may be, that person shall not be liable to a penalty.

(10) Where any person is liable to a penalty under subsection (2) so much of the difference specified in subsection (3) as is attributable to a technical adjustment or an innocent error shall not be liable to a penalty.

(11) Where a person deliberately or carelessly furnishes, gives, produces or makes any incorrect return, information, certificate, document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in column 2 or 3 of Schedule 29, the person shall be liable to—

(a) a penalty of €3,000 where that person has acted carelessly, or

(b) a penalty of €5,000 where that person has acted deliberately.

(12) Where any return, statement, declaration or accounts referred to in subsection (2) was or were made or submitted by a person, neither deliberately nor carelessly, and it comes to that person’s notice that it was or they were incorrect, then, unless the error is remedied without unreasonable delay, the incorrect return, statement, declaration or accounts shall be treated for the purposes of this section as having been deliberately made or submitted by that person.

(13) Subject to section 1077D(2), proceedings or applications for the recovery of any penalty under this section shall not be out of time because they are commenced after the time allowed by section 1063.

(14) A disclosure in relation to a person shall not be a qualifying disclosure where—

(a) before the disclosure is made, a Revenue officer had started an inquiry or investigation into any matter contained in that disclosure and had contacted or notified that person, or a person representing that person, in this regard, or

(b) matters contained in the disclosure are matters—

(i) that have become known, or are about to become known, to the Revenue Commissioners through their own investigations or through an investigation conducted by a statutory body or agency,

(ii) that are within the scope of an inquiry being carried out wholly or partly in public, or

(iii) to which the person who made the disclosure is linked, or about to be linked, publicly.

(15) (a) The relevant period for the purposes of subsections (3) and (5) shall be, in relation to anything delivered, made or submitted in any period, that period, the next period and any preceding period.

(b) For the purposes of this subsection, the references in subsections (3) and (5) to the amount of tax payable shall not, in relation to anything done in connection with a partnership, include any tax not chargeable in the partnership name.

(16) For the purposes of this section, any returns or accounts submitted on behalf of a person shall be deemed to have been submitted by the person unless that person proves that they were submitted without that person's consent or knowledge.”,

and

(b) in section 959V, by the insertion of the following subsection after subsection (7):

“(8) This section is without prejudice to the operation of section 1077E or 1077F, as appropriate.”.

(2) The Value-Added Tax Consolidation Act 2010 is amended by the insertion of the following section after section 116:

“Penalty for deliberately or carelessly making incorrect returns, etc.

116A. (1) In this section—

‘carelessly’ means failure to take reasonable care;

‘period’ means taxable period, accounting period or other period, as the context requires;

‘prompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that has been made to the Revenue Commissioners or to a Revenue officer in the period between—

(a) the date on which a person is notified by a Revenue officer of the date on which an inquiry or investigation into any matter occasioning a liability to tax of that person will start, and

(b) the date that the inquiry or investigation starts;

‘qualifying disclosure’, in relation to a person, means—

(a) in relation to a penalty referred to in subsection (6), a disclosure that the Revenue Commissioners are satisfied is a disclosure of—

(i) complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (6), and

(ii) full particulars of all matters occasioning any liability to tax or duty that gives rise to—

(I) a penalty referred to in section 1077F(6) of the Taxes Consolidation Act 1997,

(II) a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999, and

(III) the application of section 1077F(6) of the Taxes Consolidation Act 1997 to the Capital Acquisitions Tax Consolidation Act 2003,

and

(b) in relation to a penalty referred to in subsection (7) or (8), as the case may be, a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (7) or (8), as the case may be, for the relevant period,

made in writing to the Revenue Commissioners or to a Revenue officer and signed by or on behalf of that person and is accompanied by—

(A) a declaration, to the best of that person’s knowledge, information and belief, made in writing that all matters contained in the disclosure are correct and complete, and

(B) a payment of the tax and duty payable in respect of any matter contained in the disclosure and the interest on late payment of that tax and duty;

‘Revenue officer’ means an officer of the Revenue Commissioners;

‘unprompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that the Revenue Commissioners are satisfied has been voluntarily furnished to them—

(a) before an inquiry or investigation had been started by them or by a Revenue officer into any matter occasioning a liability to tax of that person, or

(2) Where a person—

(a) furnishes a return or makes a claim or declaration for the purposes of this Act or of regulations and, in so doing, the person deliberately—

(i) furnishes an incorrect return, or

(ii) makes an incorrect claim or declaration,

(b) furnishes a return or makes a claim or declaration for the purposes of this Act or of regulations and, in so doing, the person carelessly but not deliberately—

(i) furnishes an incorrect return, or

(ii) makes an incorrect claim or declaration,

then—

(I) in the case of paragraph (a), that action shall be a deliberate default for the purposes of this section, and

(II) in the case of paragraph (b), that action shall be a careless default for the purposes of this section,

and the person shall be liable to a penalty.

(3) The penalty referred to in subsection (2) shall be the difference between—

(a) the amount of tax (if any) paid or claimed by the person concerned for the relevant period on the basis of the incorrect return, claim or declaration as furnished or otherwise made, and

(b) the amount properly payable by, or refundable to, that person for that period.

(4) Where a person—

(a) deliberately fails to comply, or

(b) carelessly (but not deliberately) fails to comply,

with a requirement in accordance with this Act or regulations to furnish a return, that failure to comply with a requirement shall—

(i) in the case of paragraph (a), be a deliberate default for the purposes of this section, and

(ii) in the case of paragraph (b), be a careless default for the purposes of this section,

and the person shall be liable to a penalty.

(5) In relation to any matter that would have been included in a return referred to in subsection (4) if it had been delivered by a person and had been correct, the penalty referred to in subsection (4) shall be the difference between—

(a) the amount of tax (if any) paid by the person for the relevant period before—

(ii) where the Revenue Commissioners had announced publicly that they had started an inquiry or investigation into the matter, the date of that public announcement,

and

(b) the amount of tax properly payable by the person for that period.

(I) where that person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 75 per cent of the difference, and

(II) where the person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 55 per cent of the difference.

(7) (a) In this subsection and in subsection (8), ‘significant consequences’ means, where subsection (2) applies, the amount of the difference referred to in subsection (3) exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (3) and, where subsection (4) applies, the amount of the difference referred to in subsection (5) exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (5).

(I) where the person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 30 per cent of the difference, and

(II) where the person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.

(9) Where—

(a) the aggregate amount of—

(i) the liability to tax (within the meaning of subsection (1)),

(ii) the liability to tax (within the meaning of section 1077F(1) of the Taxes Consolidation Act 1997),

(iii) the liability to duty within the meaning of section 134A(15) of the Stamp Duties Consolidation Act 1999, and

(iv) the differences specified in subsections (5) and (5A), as appropriate, of section 58 of the Capital Acquisitions Tax Consolidation Act 2003,

does not exceed €6,000, and

(b) but for this subsection the penalty would be reduced in accordance with subsection (7) or (8) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997 or subsection (5)(b) or (5A)(b) of section 134A of the Stamp Duties Consolidation Act 1999, as the case may be,

then, notwithstanding subsection (2) or (4), as the case may be, that person shall not be liable to a penalty.

(11) Where, for the purposes of this Act or of regulations, a person deliberately or carelessly produces, furnishes, gives, sends or otherwise makes use of, any incorrect invoice, registration number, credit note, debit note, receipt, account, voucher, bank statement, estimate, statement, information, book, document or record, the person shall be liable to—

(a) a penalty of €3,000 where that person has acted carelessly, or

(b) a penalty of €5,000 where that person has acted deliberately.

(12) Where any return, claim or declaration referred to in subsection (2) was furnished or made by a person, neither deliberately nor carelessly, and it comes to the person’s notice that it was incorrect, then, unless the error is remedied without unreasonable delay, the return, claim or declaration shall be treated for the purposes of this section as having been deliberately made or submitted by that person.

(13) Subject to section 1077D(2) of the Taxes Consolidation Act 1997, proceedings or applications for the recovery of any penalty under this section shall not be out of time because they are commenced after the time allowed by section 113.

(14) This section shall not apply to a person, being the second accountable person (within the meaning of section 108C), where—

(a) that person is jointly and severally liable by virtue of section 108C, and

(b) the penalty which would otherwise arise under this section only relates to the tax for which that person is jointly and severally liable by virtue of section 108C.

(15) This section shall not apply to a person, being a tax representative appointed in accordance with section 109A, where—

(a) that person is jointly and severally liable by virtue of section 109A, and

(b) the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of that section.

(16) This section shall not apply to a person, being an intermediary (within the meaning of section 91I), where—

(a) that person is jointly and severally liable by virtue of section 91J(10), and

(b) the penalty which would otherwise arise under this section only relates to tax for which that person is jointly and severally liable by virtue of section 91J(10).

(17) A disclosure in relation to a person shall not be a qualifying disclosure where—

(b) matters contained in the disclosure are matters—

(i) that have become known, or are about to become known, to the Revenue Commissioners through their own investigations or through an investigation conducted by a statutory body or agency,

(ii) that are within the scope of an inquiry being carried out wholly or partly in public, or

(iii) to which the person who made the disclosure is linked, or about to be linked, publicly.

(18) For the purposes of this section, any return, claim or declaration submitted on behalf of a person shall be deemed to have been submitted by that person unless that person proves that it was submitted without that person’s consent or knowledge.

(19) Where a person referred to in subsection (2) or (4), as the case may be, is a body of persons, the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, €3,000.

(20) Where a person, in a case in which the person represents that he or she is a registered person or that goods imported by him or her were so imported for the purposes of a business carried on by him or her, improperly procures the importation of goods without payment of tax in circumstances in which tax is chargeable, then he or she shall be liable to a penalty of €4,000 and, in addition, he or she shall be liable to pay to the Revenue Commissioners the amount of any tax that should have been paid on the importation.

(21) Where a person acquires goods without payment of value-added tax (as referred to in the VAT Directive) in another Member State as a result of the declaration of an incorrect registration number, the person shall be liable to a penalty of €4,000 and, in addition, he or she shall be liable to pay to the Revenue Commissioners an amount equal to the amount of tax which would have been chargeable on an intra-Community acquisition of those goods if that declaration had been the declaration of a correct registration number.

(22) (a) Where, in pursuance of regulations made for the purposes of section 57(1), tax on the supply of any goods has been remitted or repaid and—

(i) either—

(I) those goods are found in the State after the date on which they were alleged to have been or were to be exported, or

(II) any condition specified in the regulations or imposed by the Revenue Commissioners is not complied with,

and

(ii) the presence of the goods in the State after that date or the non-compliance with the condition has not been authorised for the purposes of this subsection by the Revenue Commissioners,

then—

(A) the goods shall be liable to forfeiture, and

(B) subject to paragraph (b), the tax which was remitted or repaid shall be charged upon and become payable forthwith by the person to whom the goods were supplied or any person in whose possession the goods are found in the State and sections 960I(1), 960J, 960L and 960N of the Taxes Consolidation Act 1997 shall apply accordingly.

(b) The Revenue Commissioners may, if they think fit, waive payment of the whole or part of the tax referred to in subclause (B) of paragraph (a).

(23) (a) For the purposes of this section ‘the declaration of an incorrect registration number’ means—

(i) the declaration by a person of another person’s registration number,

(ii) the declaration by a person of a number which is not an actual registration number which the person purports to be his or her registration number,

(iii) the declaration by a person of a registration number which is cancelled,

(iv) the declaration by a person of a registration number which was obtained from the Revenue Commissioners by supplying incorrect information, or

(v) the declaration by a person of a registration number which was obtained from the Revenue Commissioners for the purposes of acquiring goods without payment of value-added tax (as referred to in the VAT Directive), and not for any bona fide business purpose.

(b) Where goods—

(i) were supplied at the rate of zero per cent subject to the condition that they were to be dispatched or transported outside the State in accordance with paragraph 1(1) or (2), 3(1) or 7(3) of Schedule 2 and the goods were not so dispatched or transported,

(ii) were acquired without payment of value-added tax (as referred to in the VAT Directive) in another Member State as a result of the declaration of an incorrect registration number,

(iii) were acquired in another Member State and those goods are new means of transport in respect of which the acquirer—

(I) makes an intra-Community acquisition in the State,

(II) is not entitled to a deduction under Chapter 1 of Part 8 in respect of the tax chargeable on that acquisition, and

(III) fails to account for the tax due on that acquisition in accordance with Chapter 3 of Part 9,

(iv) are being supplied by an accountable person who has not complied with section 65(3),

then those goods shall be liable to forfeiture.

(c) Where an officer authorised by the Revenue Commissioners reasonably suspects that goods are liable to forfeiture in accordance with paragraph (b), then those goods may be detained by that officer until such examination, inquiries or investigations as may be deemed necessary by that officer, or by another authorised officer of the Revenue Commissioners, have been made for the purpose of determining to the satisfaction of either officer whether or not those goods were so supplied or acquired.

(d) Where a determination referred to in paragraph (c) has been made in respect of any goods, or upon the expiry of a period of 2 months from the date on which the goods were detained under that paragraph, whichever is the earlier, those goods shall be seized as liable to forfeiture or released.

(24) The provisions of the Customs Acts relating to forfeiture and condemnation of goods shall apply to goods liable to forfeiture under subsection (22) or (23) as if they had become liable to forfeiture under those Acts and all powers which may be exercised by an officer of customs under those Acts may be exercised by officers of the Revenue Commissioners authorised to exercise those powers for the purposes of those subsections and any provisions in relation to offences under those Acts shall apply, with any necessary modifications, in relation to those subsections.

(25) Where an officer authorised by the Revenue Commissioners for the purposes of this subsection or a member of An Garda Síochána has reasonable grounds for suspecting that a criminal offence has been committed under section 1078 of the Taxes Consolidation Act 1997 in relation to tax, by a person who is not established in the State, or whom that officer believes is likely to leave the State, that officer may arrest the person.”.

(3) Section 134A of the Stamp Duties Consolidation Act 1999 is amended—

(a) in subsection (1), in the definition of “qualifying disclosure”, by the substitution of the following for paragraph (a):

“(a) in relation to a penalty referred to in subsection (3), a disclosure that the Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to duty that gives rise to a penalty referred to in subsection (3), and full particulars of all matters occasioning any liability to tax that gives rise to a penalty referred to in sections 1077E(4) and 1077F(6) of the Taxes Consolidation Act 1997 (including those provisions as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act) and sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010, and”,

(b) by the deletion of subsection (13), and

“(15) (a) For the purposes of this subsection, the liability to duty shall include the amount calculated in accordance with subsection (9A).

(b) Where—

(i) the aggregate amount of—

(I) the liability to duty,

(II) the liability to tax (within the meaning of section 1077F(1) of the Taxes Consolidation Act 1997),

(III) the liability to tax (within the meaning of section 116A(1) of the Value-Added Tax Consolidation Act 2010), and

(IV) the differences specified in subsections (5) and (5A), as appropriate, of section 58 of the Capital Acquisitions Tax Consolidation Act 2003,

does not exceed €6,000, and

(ii) but for this subsection, the penalty would be reduced in accordance with subsection (5)(b) or (5A)(b) of this section, subsection (7) or (8) of section 1077F of the Taxes Consolidation Act 1997 or subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010, as the case may be,

then, notwithstanding subsection (4), the person shall not be liable to a penalty under this section.”.

(4) Section 58 of the Capital Acquisitions Tax Consolidation Act 2003 is amended—

(a) by the substitution of the following subsection for subsection (5A):

“(5A) In relation to any matter that would have been included in a return or additional return if the return or additional return had been delivered by a person and had been correct, the difference referred to in paragraph (b) of subsection (1A) is the difference between—

(a) the amount of tax paid by that person in respect of the taxable gift or inheritance to which the return or additional return relates before—

(ii) where the Revenue Commissioners had announced publicly that they had started an inquiry or investigation into the matter, the date of that public announcement,

and

(b) the amount of tax that would have been payable if the return or additional return had been delivered by that person and that return or additional return had been correct.”,

and

(b) in subsection (9)(b), by the substitution of “section 1077E or 1077F, as appropriate” for “section 1077E (inserted by the Finance (No. 2) Act 2008)”.

(5) (a) The Principal Act is amended in the manner and to the extent specified in Part 1 of the Schedule.

(b) The Value-Added Tax Consolidation Act 2010 is amended in the manner and to the extent specified in Part 2 of the Schedule.

76. Amendment of section 116 of Value-Added Tax Consolidation Act 2010 (penalty for deliberately or carelessly making incorrect returns, etc.)

76. Section 116 of the Value-Added Tax Consolidation Act 2010 is amended by the insertion of the following subsection after subsection (23):

“(24) This section shall not apply in respect of any disclosure made, act done or omission made after the date of the passing of the Finance Act 2021.”.

77. Amendment of section 1086 of Principal Act (publication of names of tax defaulters)

77. Section 1086 of the Principal Act is amended, in subsection (2), by the insertion of “and ending with the period ending on the 31st day of December 2021” after “the 30th day of September, 1997”.

78. Publication of names and details of tax defaulters

78. The Principal Act is amended by the insertion of the following section after section 1086:

“1086A. (1) In this section—

‘the Acts’ means—

(a) the Tax Acts,

(b) Parts 18A, 18B, 18C, 18D and 22A of this Act,

(d) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(f) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,

(g) Part VI of the Finance Act 1983,

(h) the Customs Acts,

(i) the statutes relating to the duties of excise and to the management of those duties,

(j) the Finance (Local Property Tax) Act 2012, and the enactments amending or extending that Act,

and any instruments made thereunder;

‘publication amount’ has the meaning given to it by subsection (6);

‘qualifying disclosure’ has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999;

‘relevant period’ means the period beginning on 1 January 2022 and ending on 31 March 2022, and each subsequent period of 3 months beginning with the period ending on 30 June 2022;

‘settlement amount’ has the meaning given to it by subsection (2);

‘tax’ means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(2) The Revenue Commissioners shall, as respects each relevant period, compile a list of every person—

(a) on whom a fine or other penalty was imposed or determined by a court under any of the Acts during that relevant period,

(b) on whom a fine or other penalty was otherwise imposed or determined by a court during that relevant period in respect of an act or omission by the person in relation to tax,

(c) in whose case the Revenue Commissioners, pursuant to an agreement made with the person in that relevant period, refrained from initiating proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) and, in place of initiating such proceedings, accepted or undertook to accept an amount (in this section referred to as a ‘settlement amount’) in settlement of any claim by the Revenue Commissioners in respect of any liability of the person under any of the Acts for—

(i) payment of any tax or, in the case of a restriction of a repayment of any tax, so much of the repayment as is disallowed,

(ii) any surcharge in respect of that tax, if applicable,

(iii) interest on that tax and on that surcharge, if applicable, and

(iv) a fine or other monetary penalty in respect of that tax, including penalties in respect of the failure to deliver or produce any return, statement, declaration, list or other document or in respect of the delivery or production of any false or incorrect return, statement, declaration, list or other document in connection with that tax,

(d) in whose case the Revenue Commissioners, having initiated proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b), and whether or not a fine or penalty of the kind mentioned in those paragraphs has been imposed or determined by a court, accepted or undertook to accept, in that relevant period, a settlement amount in respect of any liability of the person under any of the Acts for—

(i) payment of any tax or, in the case of a restriction of a repayment of any tax, so much of the repayment as is disallowed,

(ii) any surcharge in respect of that tax, if applicable,

(iii) interest in respect of that tax and on that surcharge, if applicable, and

(iv) a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver or produce any return, statement, declaration, list or other document or in respect of the delivery or production of any false or incorrect return, statement, declaration, list or other document in connection with that tax.

(3) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section)—

(a) the Revenue Commissioners shall, before the expiration of 3 months from the end of each relevant period, cause each such list referred to in subsection (2) in relation to that period to be published in Iris Oifigiúil, and

(b) the Revenue Commissioners may, at any time after each such list referred to in subsection (2) has been published as provided for in paragraph (a), cause any such list to be publicised or reproduced, or both, in whole or in part, in such manner, form or format as they consider appropriate, including on a website maintained by the Revenue Commissioners.

(4) Where the Revenue Commissioners accept or undertake to accept a settlement amount in respect of the liability of a person referred to in paragraph (c) or (d), as the case may be, of subsection (2), then—

(a) they shall be deemed to have done so pursuant to—

(i) an agreement made with the person referred to in paragraph (c), whereby they refrained from initiating proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) of subsection (2), or

(ii) an agreement made with the person referred to in paragraph (d) of subsection (2) to accept a settlement amount,

and

(b) the agreement shall be deemed to have been made in the relevant period in which the Revenue Commissioners accepted or undertook to accept that full amount.

(5) For the purposes of this section, where the Revenue Commissioners accepted or undertook to accept a settlement amount under paragraph (c) or (d), as the case may be, of subsection (2), including any amount in respect of a liability relating to a matter in respect of which a person had voluntarily furnished a qualifying disclosure before any investigation or inquiry had been started by the Revenue Commissioners or by any of their officers into any matter occasioning a liability referred to in paragraph (c) or (d) of subsection (2), and the person fails to pay the settlement amount within the relevant period, the person shall nevertheless be included on the list referred to in subsection (2).

(6) (a) In this section, ‘publication amount’ means the settlement amount reduced by—

(i) any amount of the claim by the Revenue Commissioners in respect of a liability relating to a matter in respect of which the Revenue Commissioners are satisfied that, before any inquiry or investigation had been started by them or by any of their officers into any matter occasioning a liability referred to in paragraph (c) or (d) of subsection (2), as the case may be, a person had voluntarily furnished a qualifying disclosure, and

(ii) any amount of the claim by the Revenue Commissioners in respect of a liability to tax, including a repayment of tax, and any surcharge or interest in respect of that amount of tax or repayment of tax, where that amount of tax does not attract a fine or other monetary penalty, including a fixed penalty,

with the tax, surcharge, interest and fine or penalty amounts all rounded down to the nearest €1.

(b) Any list referred to in subsection (2) shall specify in respect of each person included in the list:

(i) the name (including, where applicable, any trading name or previous name), address and occupation or description of that person;

(ii) the amount of tax, surcharge, interest in respect of that tax or that surcharge and fine or other monetary penalty included in the publication amount;

(iii) such particulars as the Revenue Commissioners think fit—

(I) of the matter occasioning the fine or penalty of the kind referred to in subsection (2) imposed on or determined in relation to the person or, as the case may be, the liability of that kind to which the person was subject, which may include—

(A) in a case to which paragraph (a) or (b) of subsection (2) applies, a description, in such summary form as the Revenue Commissioners may think fit, of the act, omission or offence (which may also include the circumstances in which the act or omission arose or the offence was committed) in respect of which the fine or penalty referred to in those paragraphs was imposed or determined, and

(B) in a case to which paragraph (c) or (d) of subsection (2) applies, a description, in such summary form as the Revenue Commissioners may think fit, of the matter occasioning the liability (which may also include the circumstances in which that liability arose) in respect of which the Revenue Commissioners accepted, or undertook to accept, a settlement in accordance with those paragraphs,

(II) of any interest, fine or other monetary penalty, and of any other penalty or sanction, to which that person was liable, or which was imposed on or determined in relation to that person by a court, and which was occasioned by the matter referred to in clause (I), and

(III) of any amount of tax determined under the Acts, whether paid or not, by reference to which a penalty was determined by a court in accordance with section 1077B.

(7) Any list referred to in subsection (2), in a case to which subsection (5) applies, shall specify in such manner as the Revenue Commissioners think fit, that the person has, failed to pay the settlement amount or the publication amount, as the case may be, within the relevant period.

(8) Paragraphs (a) and (b) of subsection (2) shall not apply in relation to a person in whose case—

(a) the amount of a penalty determined by a court does not exceed 15 per cent of, as appropriate—

(i) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 1077E, or subsection (3) or (5), as the case may be, of section 1077F,

(ii) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 116 or subsection (3) or (5), as the case may be, of section 116A, of the Value-Added Tax Consolidation Act 2010,

(iii) the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 99B of the Finance Act 2001, or

(iv) the amount of the difference referred to in subsection (7), (8) or (9), as the case may be, or the amount referred to in subsection (9A), of section 134A of the Stamp Duties Consolidation Act 1999,

(b) the tax due in respect of which the penalty is computed does not exceed the relevant amount within the meaning of paragraph (a) of subsection (10) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or

(c) there has been a qualifying disclosure in relation to the matter in respect of which the fine or other penalty was imposed.

(9) Paragraphs (c) and (d) of subsection (2) shall not apply in relation to a person in whose case—

(a) the amount of tax forming part of the publication amount does not exceed the relevant amount within the meaning of paragraph (a) of subsection (10) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or

(b) the amount of fine or other penalty included in the publication amount does not exceed 15 per cent of the amount of tax included in that publication amount.

(10) (a) In this subsection—

‘consumer price index number’ means the All Items Consumer Price Index Number compiled by the Central Statistics Office;

‘consumer price index number relevant to a year’ means the consumer price index number at the mid-December before the commencement of that year expressed on the basis that the consumer price index at mid-December 2016 was 100;

‘Minister’ means the Minister for Finance;

‘relevant amount’ means €50,000.

(b) The Minister may, from time to time, by order provide, in accordance with paragraph (c), an amount in lieu of the relevant amount, or where an order has been made previously under this paragraph, in lieu of the amount specified in the last order so made.

(c) For the purposes of paragraph (b) the relevant amount or the amount referred to in the last previous order made under the said paragraph (b), as the case may be, shall be adjusted by—

(i) multiplying that amount by the consumer price index number relevant to the year in which the adjustment is made and dividing the product by the consumer price index number relevant to the year in which the amount was previously provided for, and

(ii) rounding the resulting amount up to the next €1,000.

(d) An order made under this subsection shall specify that the amount provided for by the order—

(i) takes effect from a specified date, being 1 January in the year in which the order is made, and

(ii) does not apply to any case in which—

(I) the liability referred to in paragraphs (c) and (d) of subsection (2), or

(II) the tax referred to in subsection (7)(b) in respect of paragraphs (a) and (b) of subsection (2),

includes tax, the liability in respect of which arose before, or which relates to periods which commenced before, that specified date.

(e) An order under this subsection shall be laid before Dáil Éireann as soon as may be after it has been made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

(11) Any list referred to in subsection (2) shall be retained on the website maintained by the Revenue Commissioners for not more than 2 years from the date of its publication as provided for in subsection (3)(a).”.

79. Amendment of Part 3 of Schedule 26A to Principal Act (donations to approved bodies, etc.)

79. Part 3 of Schedule 26A to the Principal Act is amended by the insertion of the following paragraph after paragraph 3A:

“3B. Where a body (referred to in this paragraph as a ‘restructured body’) has been the subject of any process of re-organisation (whether under Part 9 of the Companies Act 2014 or otherwise), other than amalgamation, such that the body has changed its legal form (referred to in this paragraph as the ‘successor body’) and—

(a) the restructured body has held an authorisation for not less than 2 years prior to the date of the initiation of the process of re-organisation, and

(b) the winding up and distribution of all of the assets of the restructured body has been completed,

then the successor body shall be deemed to comply with paragraph 3(c).”.

80. Residential zoned land tax

80. (1) The Principal Act is amended—

(a) by the insertion of the following Part after Part 22:

“PART 22A

Residential zoned land tax

Chapter 1

Interpretation

Interpretation

653A. (1) In this Part—

‘Act of 1990’ means the Building Control Act 1990;

‘Act of 2000’ means the Planning and Development Act 2000;

‘building’ has the same meaning as it has in the Act of 1990;

‘certificate of compliance on completion’ means a certificate of compliance provided for under section 6(2)(a)(i) of the Act of 1990 relating to the completion of a building;

‘commencement notice’ means a notice referred to in section 6(2)(k) of the Act of 1990;

‘designated liable person’ shall be construed in accordance with section 653V;

‘development’ has the same meaning as it has in Chapter 1 of Part 22;

‘draft map’ has the meaning assigned to it by section 653C(1);

‘final map’ has the meaning assigned to it by section 653K;

‘gross floor space’, in relation to a building, means the area ascertained by the internal measurement of the floor space on each floor of the building, including internal walls and partitions;

‘land which satisfies the relevant criteria’ shall be construed in accordance with section 653B;

‘liability date’, in respect of a year, means 1 February in that year;

‘liable person’ has the meaning assigned to it by section 653P;

‘local authority’ means a local authority for the purposes of the Local Government Act 2001;

‘local authority consent’ means—

(a) a notice sent in accordance with the procedure outlined in article 84(1) of the Planning and Development Regulations 2001 (S.I. No. 600 of 2001) in respect of local authority own development, as prescribed under section 179 of the Act of 2000 and article 80(1) of those Regulations, to indicate that, as the case may be, the local authority will carry out the proposed development or carry out the proposed development subject to variations or modifications, or

(b) where paragraph (d) or (e) of section 179(6) of the Act of 2000 applies, an approval granted by An Bord Pleanála in accordance with section 175 or 177AE, as the case may be, of that Act;

‘market value’ has the same meaning as it has in the Capital Gains Tax Acts;

‘Minister’ means the Minster for Finance;

‘permission regulations’ means regulations made under section 33, 37I, 43, 172(2), 174, 177N or 177AD of the Act of 2000;

‘personal data’ has the same meaning as it has in Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016[^40];

‘planning application’ means an application for permission for the development of land made in accordance with, and required by, permission regulations;

‘planning permission’ means a permission granted under section 34, 37, 37G, 170, or 177K of the Act of 2000;

‘planning permission period’, in relation to a grant of planning permission, means the appropriate period (within the meaning of section 40 of the Act of 2000), including that period as extended in accordance with section 42 of the Act of 2000 (or that section as modified in accordance with section 42B of the Act of 2000);

‘residential property’ has the same meaning as it has in the Finance (Local Property Tax) Act 2012;

‘relevant site’ has the meaning assigned to it by section 653O;

‘residential development’ has the same meaning as it has in section 644A;

‘residential zoned land tax’ has the meaning assigned to it by section 653Q;

‘return date’, in respect of a year, means 23 May in that year;

‘revised map’ has the meaning assigned to it by section 653M;

‘self-assessment’ means an assessment by a liable person, or by a person acting under the authority of a liable person, of the amount of residential zoned land tax payable by the liable person in respect of a relevant site in relation to a liability date;

‘site’ means any area of land identified on a map by a local authority;

‘supplemental map’ has the meaning assigned to it by section 653F;

‘TIN’ means a tax reference number (within the meaning of section 891B) or a TIN (within the meaning of section 891F);

‘vacant or idle land’ means land which, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is not required for, or integral to, the operation of a trade or profession being carried out on, or adjacent to, the land;

‘valuation date’ shall be construed in accordance with section 653R.

(2) In this Part, other than in subsection (1) and section 653AF(1)(a), a reference to a planning permission shall be construed as including a reference to a local authority consent.

Chapter 2

Zoned serviced residential development land

Criteria for inclusion in map

653B. In this Part, a reference to land which satisfies the relevant criteria is a reference to land that—

(a) is included in a development plan, in accordance with section 10(2)(a) of the Act of 2000, or local area plan, in accordance with section 19(2)(a) of the Act of 2000, zoned—

(i) solely or primarily for residential use, or

(ii) for a mixture of uses, including residential use,

(b) it is reasonable to consider may have access, or be connected, to public infrastructure and facilities, including roads and footpaths, public lighting, foul sewer drainage, surface water drainage and water supply, necessary for dwellings to be developed and with sufficient service capacity available for such development, and

(c) it is reasonable to consider is not affected, in terms of its physical condition, by matters to a sufficient extent to preclude the provision of dwellings, including contamination or the presence of known archaeological or historic remains,

but which is not land—

(i) that is referred to in paragraph (a)(i) and, having regard only to development (within the meaning of the Act of 2000) which is not unauthorised development (within the meaning of the Act of 2000), is in use as premises, in which a trade or profession is being carried on, that is liable to commercial rates, that it is reasonable to consider is being used to provides services to residents of adjacent residential areas,

(ii) that is referred to in paragraph (a)(ii), unless it is reasonable to consider that the land is vacant or idle,

(iii) that it is reasonable to consider is required for, or is integral to, occupation by—

(I) social, community or governmental infrastructure and facilities, including infrastructure and facilities used for the purposes of public administration or the provision of education or healthcare,

(II) transport facilities and infrastructure,

(III) energy infrastructure and facilities,

(IV) telecommunications infrastructure and facilities,

(V) water and wastewater infrastructure and facilities,

(VI) waste management and disposal infrastructure, or

(VII) recreational infrastructure, including sports facilities and playgrounds,

(iv) that is subject to a statutory designation that may preclude development, or

(v) on which the derelict sites levy is payable in accordance with the Derelict Sites Act 1990.

Draft map - preparation

653C. (1) A local authority shall prepare, in respect of its functional area, a map in draft form (in this Part referred to as a ‘draft map’)—

(a) indicating land that, based on the information available to it, it considers to be land satisfying the relevant criteria one month prior to the date specified in subsection (2), and

(b) specifying—

(i) the date on which, based on the information available to it, it considers that land referred to in paragraph (a) first satisfied the relevant criteria, where that date is after 1 January 2022, and

(ii) the total area, in hectares, of land referred to in paragraph (a).

(2) A local authority shall, not later than 1 November 2022—

(a) publish a draft map on the website maintained by it, and

(b) make a copy of the draft map available for inspection at its offices.

(3) A local authority shall publish, not later than 1 November 2022, a notice in accordance with subsection (4) in one or more newspapers circulating in its functional area.

(4) The notice referred to in subsection (3) shall include the following:

(a) a statement that a draft map, prepared under this section, has been published on the website maintained by the local authority and is available for inspection at its offices;

(b) a statement that the map has been prepared under this section for the purposes of identifying land that is to be subject to the residential zoned land tax;

(d) a statement that residential properties, notwithstanding that they may be included on the draft map, shall not be chargeable to the residential zoned land tax;

(e) a statement that—

(i) submissions on the draft map may be made in writing to the local authority concerned not later than 1 January 2023, regarding—

(I) either the inclusion in or exclusion from the final map of specific sites, or

(II) the date on which a site first satisfied the relevant criteria,

and

(ii) any such written submissions received by the date referred to in subparagraph (i), other than such elements of a submission which may constitute personal data, shall be published on the website maintained by the local authority concerned not later than 11 January 2023;

(f) where land is included in a development plan or local area plan in accordance with section 10(2)(a) or 19(2)(a) of the Act of 2000 zoned—

(i) solely or primarily for residential use, or

(ii) for a mixture of uses, including residential use,

a statement that a person may, in respect of land that such a person owns, make a submission to the local authority requesting a variation of the zoning of that land.

(5) The form of the notice referred to in subsection (3) shall be prepared by the Minister for Housing, Local Government and Heritage in consultation with the Minister for Finance.

Draft map - submissions

653D. (1) A person may, not later than 1 January 2023, make a submission in writing, on a draft map published in accordance with section 653C(2), regarding—

(a) the inclusion in, or exclusion from, the final map of a site, or

(b) the date on which a site first satisfied the relevant criteria,

by sending the submission, together with the person’s name and address, to the local authority concerned.

(2) A local authority shall publish, not later than 11 January 2023, on the website maintained by it, the submissions (other than such elements of a submission which may constitute personal data), if any, received by it in accordance with subsection (1).

(3) Where a submission under subsection (1) is made by the owner of a site, the submission shall be accompanied by a map prepared by Ordnance Survey Ireland at a scale at which the site can be accurately identified.

(4) Where a submission under subsection (1) is made by the owner of the site, that person shall have available such evidence as is necessary to prove their ownership of the site, and in determining whether section 653E applies to a submission, the local authority may request that such evidence is provided to the local authority.

Draft map - determinations on exclusions and date

653E. (1) Where a submission is made in accordance with section 653D by the owner of a site seeking—

(a) the exclusion of a site from a final map, on the basis that the land constituting the site does not satisfy the relevant criteria, or

(b) a change to the date specified in the map as the date on which land constituting a site first satisfied the relevant criteria,

the local authority shall—

(i) evaluate the submission,

(ii) determine whether or not—

(I) the site constitutes land satisfying the relevant criteria, or

(II) the date specified in the map as the date on which the land constituting the site first satisfied the relevant criteria should be changed,

and

(iii) not later than 1 April 2023, notify the owner concerned in writing of its determination.

(2) Before making a determination under subsection (1), a local authority may, where it considers it to be necessary for the purposes of making the determination, within 21 days from the date referred to in 653D(1), request further information from the owner of the site, Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.

(3) Where a local authority requests information under subsection (2), the person requested shall provide that information to the local authority within 21 days of receipt of the request.

(4) Submissions may be made in writing to a local authority after 1 January 2023 in respect of a draft map, where exceptional circumstances arise and the local authority consents to the submission after that date.

(5) A notification referred to in subsection (1) shall—

(a) include the reasons for the determination made under that subsection, and

(b) state that the owner may, within one month of receipt of the notification, appeal the determination under section 653J, by notice in writing, specifying the grounds for the appeal, to An Bord Pleanála.

Supplemental map - preparation

653F. (1) Where a submission is made in accordance with section 653D by a person seeking the inclusion of a site on a final map, on the basis that the site constitutes land satisfying the relevant criteria, the local authority shall evaluate the submission.

(2) Where a local authority considers that—

(a) sites in respect of which submissions referred to in subsection (1) have been made, or

(b) based on the information available to it one month prior to the date referred to in subsection (3), other sites not included in the draft map previously published by the local authority,

constitute lands satisfying the relevant criteria, the local authority shall prepare, in respect of its functional area, a further map in draft form (in this Part referred to as a ‘supplemental map’)—

(i) indicating that, based on the information available to the local authority, the lands constituting such sites are considered by the local authority to be lands satisfying the relevant criteria, and

(ii) specifying—

(I) the date on which, based on the information available to it, it considers that land referred to in paragraph (i) first satisfied the relevant criteria, where that date is after 1 January 2022, and

(II) the total area, in hectares, of land referred to in paragraph (i).

(3) A local authority shall, not later than 1 May 2023—

(a) publish a supplemental map on the website maintained by it, and

(b) make a copy of the supplemental map available for inspection at its offices.

(4) A local authority shall publish, not later than 1 May 2023, a notice in accordance with subsection (5) in one or more newspapers circulating in its functional area.

(5) The notice referred to in subsection (4) shall include the following:

(a) a statement that a supplemental map, prepared under this section, identifying additions to the draft map previously published by the local authority, has been published on the website maintained by the local authority and is available for inspection at its offices;

(b) a statement that the map has been prepared under this section for the purposes of identifying land that is to be subject to the residential zoned land tax;

(d) a statement that residential properties, notwithstanding that they may be included on the supplemental map, shall not be chargeable to the residential zoned land tax;

(e) a statement that—

(i) submissions on the supplemental map, regarding—

(I) the exclusion from the final map of specific sites, or

(II) the date on which land constituting a site first satisfied the relevant criteria,

may be made in writing to the local authority concerned not later than 1 June 2023, and

(ii) any such written submissions received by the date referred to in subparagraph (i) shall, other than such elements of a submission which may constitute personal data be published on the website maintained by the local authority concerned not later than 11 June 2023.

(6) The form of the notice referred to in subsection (5) shall be prepared by the Minister for Housing, Local Government and Heritage in consultation with the Minister for Finance.

Supplemental map - submissions

653G. (1) A person may, not later than 1 June 2023, make a submission on a supplemental map published in accordance with section 653F regarding—

(a) the exclusion from the final map of a site, or

(b) the date on which the land constituting a site first satisfied the relevant criteria,

by sending the submission, together with the person’s name and address, to the local authority in writing.

(2) A local authority shall publish, not later than 11 June 2023, on the website maintained by it, the written submissions (other than such elements of a submission which may constitute personal data), if any, received by it in accordance with subsection (1).

(4) Where a submission under subsection (1) is made by the owner of the site, that person shall have available such evidence as is necessary to prove their ownership of the site, and in determining whether section 653H applies to a submission, the local authority may request that such evidence is provided to the local authority.

Supplemental map - determinations on exclusions and date

653H. (1) Where a submission is made in accordance with section 653G by the owner of a site seeking—

(a) the exclusion of a site from a final map, on the basis that the land constituting the site does not satisfy the relevant criteria, or

(b) a change to the date specified in the map as the date on which the land constituting a site first satisfied the relevant criteria,

the local authority shall—

(i) evaluate the submission,

(ii) determine whether or not—

(I) the site constitutes land satisfying the relevant criteria, or

(II) the date specified in the map as the date on which the land constituting a site first satisfied the relevant criteria should be changed,

and

(iii) not later than 1 August 2023, notify the owner concerned, in writing, of its determination.

(2) Before making a determination under subsection (1), a local authority may, where the local authority considers it to be necessary for the purposes of making the determination, within 21 days of receipt of the submission concerned, request further information from the owner of the site, Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.

(3) Where a local authority requests information under subsection (2), the person requested shall provide that information to the local authority within 21 days of receipt of the request.

(4) Submissions may be made in writing to a local authority after 1 June 2023 in respect of a supplemental map, where exceptional circumstances arise and the local authority consents to the submission after that date.

(5) A notification referred to in subsection (1) shall—

(a) include the reasons for the determination made under that subsection, and

Zoning submissions

653I. (1) A person, who is the owner of such lands, may make a submission in writing—

(a) before 1 January 2023, to a local authority on a draft map published in accordance with section 653C, or

(b) before 1 June 2023, to a local authority on a supplemental map published in accordance with section 653F,

requesting a change to the zoning of lands included in the draft map or supplemental map, as the case may be.

(2) Subject to subsection (3), a local authority shall publish, on a website maintained by it, the written submissions if any, received by it in accordance with subsection (1).

(3) Subsection (3A) of section 13 of the Act of 2000 shall apply in respect of the publication of a submission under subsection (2) as if the submission were a submission received by a local authority under that section.

(4) Where a submission is made in accordance with subsection (1), the local authority shall—

(a) evaluate the submission, and

(b) consider whether to propose to make a variation under section 13 of the Act of 2000.

Appeal

653J. (1) An owner who is aggrieved with the determination of a local authority under section 653E may, not later than 1 May 2023, appeal that determination, by notice in writing, specifying the grounds for the appeal, to An Bord Pleanála.

(2) An owner who is aggrieved with the determination of a local authority under section 653H may, not later than 1 September 2023, appeal that determination, by notice in writing, specifying the grounds for the appeal, to An Bord Pleanála.

(3) In considering an appeal of a determination referred to in subsection (1) or (2), An Bord Pleanála—

(a) shall consider the determination concerned,

(b) shall consider the grounds for appeal set out in the notice of appeal, and

(c) may, within 21 days of receipt of the appeal, where An Bord Pleanála considers it to be necessary for the purposes of making a decision, request further information from the owner of the site, the local authority, Irish Water, the National Roads Authority or from a person referred to in article 28 of the Planning and Development Regulations 2001.

(4) Where An Bord Pleanála requests information under subsection (3)(c), the person requested shall provide that information to An Bord Pleanála within 21 days of receipt of the request.

(5) On completion of its considerations of the matters referred to in paragraphs (a) and (b) of subsection (3) and the information, if any, provided pursuant to a request under paragraph (c) of that subsection, An Bord Pleanála shall make a decision on the appeal as soon as practicable in all the circumstances of the case, and in any case—

(a) where the appeal is an appeal referred to in subsection (1), not later than 16 weeks from the date of the notice of appeal, or

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Finance Act 2021

PART 5 Capital Acquisitions Tax

64. Interpretation (Part 5)

65. Amendment of section 46 of Principal Act (delivery of returns)

66. Amendment of section 82 of Principal Act (exemption of certain receipts)

PART 6 Miscellaneous

67. Interpretation (Part 6)

68. Repeal of section 857 of and Schedule 27 to, and amendment of section 867 of, Principal Act

69. Amendment of section 949AQ of Principal Act (case stated for High Court)

70. Amendment of Part 7 of Emergency Measures in the Public Interest (Covid-19) Act 2020

71. Amendment of section 959AM of Principal Act (interpretation and miscellaneous (Chapter 7))

72. Amendment of section 1080B of Principal Act (Covid-19: special warehousing and interest provisions (income tax))

73. Covid-19: interest charge on relevant person under section 1080B

74. Amendment of section 1077E of Principal Act (penalty for deliberately or carelessly making incorrect returns, etc.)

75. Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc.

76. Amendment of section 116 of Value-Added Tax Consolidation Act 2010 (penalty for deliberately or carelessly making incorrect returns, etc.)

77. Amendment of section 1086 of Principal Act (publication of names of tax defaulters)

78. Publication of names and details of tax defaulters

79. Amendment of Part 3 of Schedule 26A to Principal Act (donations to approved bodies, etc.)

80. Residential zoned land tax

64. **Interpretation (Part 5)**

67. **Interpretation (Part 6)**