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Finance Act 2022

Type Act

Publication 2022-12-15

Last updated 2023-12-18

State Partially repealed superseded text

Text As published

Source Irish Statute Book

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articles 106

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.

4 amending acts · 2023-12-18, FINANCE (NO. 2) ACT 2023

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; to make provision for supports to certain sectors of the economy; and to provide for related matters.

Reform history JSON API

“Return of certain information by Reporting Platform Operators

891J. (1) This section provides for the collection and reporting of certain information by reporting platform operators in respect of relevant activities undertaken by reportable sellers on their platforms.

(2) In this section—

‘active seller’, ‘additional activity’, ‘agreement in effect’, ‘consideration’, ‘entity’, ‘excluded seller’, ‘financial account identifier’, ‘goods’, ‘platform’, ‘platform operator’, ‘primary address’, ‘property listing’, ‘relevant activity’, ‘relevant service’, ‘reportable jurisdiction’, ‘reportable period’, ‘reportable seller’, ‘reporting platform operator’, ‘seller’ and ‘TIN’ have the same meaning as in the Model Rules;

‘excluded platform operator’ means a platform operator registered under subsection (3) that demonstrates to the satisfaction of the Revenue Commissioners under paragraph (d) of that subsection that the excluded platform operator is not a reporting platform operator to which subsections (4) and (5) apply;

‘Model Rules’ means the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy approved by the Organisation for Economic Cooperation and Development on 29 June 2020 and the Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods approved by the Organisation for Economic Cooperation and Development on 17 June 2021;

‘partner jurisdiction’ means any jurisdiction outside the State with which the State has an agreement or arrangement in effect under section 826(1B) pursuant to which the State may exchange on an automatic basis the information specified in subsection (5);

‘Platform Operator ID’ means a unique individual identification number assigned to a platform operator by the Revenue Commissioners;

‘relevant information’ has the meaning given to it by subsection (7)(a).

(3)

(a) Subject to paragraph (b), a platform operator that—

(i) is resident in the State for tax purposes, or

(ii) is not resident in the State or in any other jurisdiction but—

(I) is incorporated in the State,

(II) has a place of management in the State, or

(III) has a permanent establishment in the State,

shall register with the Revenue Commissioners as a platform operator for the purposes of this section.

(b) The Revenue Commissioners shall assign a Platform Operator ID to a platform operator referred to in paragraph (a)(ii).

(c) A platform operator that satisfies one or more of the conditions set out in clauses (I) to (III) of paragraph (a)(ii) and also satisfies those conditions in a partner jurisdiction shall not register with the Revenue Commissioners if it elects to register as a platform operator for the purposes of the Model Rules in that partner jurisdiction and notifies the Revenue Commissioners in writing of that election.

(d) An excluded platform operator shall make a return, by 31 January of the year immediately following the end of the reportable period, to the Revenue Commissioners confirming that the excluded platform operator has not facilitated any relevant activity in the reportable period and provide such particulars as are necessary to demonstrate that the excluded platform operator is not a reporting platform operator to which subsections (4) and (5) apply.

(4) A reporting platform operator registered in the State for the purposes of this section shall, by 31 January of the year immediately following the end of the reportable period—

(a) make a return under this section to the Revenue Commissioners, and

(b) provide to a reportable seller a copy of the information contained in that return in respect of such reportable seller.

(5) A return made under subsection (4) shall contain—

(a) the following details in respect of a reporting platform operator:

(i) the name of the reporting platform operator;

(ii) the registered office address of the reporting platform operator;

(iii) the TIN of the reporting platform operator;

(iv) the Platform Operator ID, where one has been assigned by the Revenue Commissioners;

(v) the business name of each platform in respect of which the reporting platform operator is reporting,

(b) the following details in respect of reportable sellers who are individuals:

(i) the first name and last name of each reportable seller;

(ii) the primary address of each reportable seller;

(iii) the TIN issued to each reportable seller;

(iv) the jurisdiction of issuance of the TIN;

(v) the date of birth of each reportable seller,

(c) the following details in respect of reportable sellers who are not individuals:

(i) the legal name of each reportable seller;

(ii) the primary address of each reportable seller;

(iii) any TIN issued to each reportable seller, and where a reportable seller has a TIN issued by more than one jurisdiction, the jurisdiction of issuance of each TIN;

(iv) the business registration number of each reportable seller,

(d) the following details in respect of all reportable sellers:

(i) the total consideration paid or credited to each reportable seller during each quarter of the reportable period and the number of relevant activities in respect of which the consideration was paid or credited;

(ii) any fees, commissions or taxes withheld or charged by the reporting platform operator with respect to each reportable seller during each quarter of the reportable period;

(iii) the financial account identifier of each reportable seller, insofar as the financial account identifier is available to the reporting platform operator;

(iv) where different from the name of a reportable seller, the name of the holder of the financial account to which the consideration is paid or credited, to the extent available to the reporting platform operator, as well as any other financial identification information available to the reporting platform operator with respect to that account holder;

(v) each jurisdiction in which each reportable seller is resident, as determined pursuant to paragraph D of Section II of the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy approved by the Organisation for Economic Cooperation and Development on 29 June 2020,

(e) where the relevant activity of a reportable seller involves the rental of immovable property, in addition to the information specified in paragraphs (b) to (d), the following information in respect of each reportable seller:

(i) the address of each property listing;

(ii) the unique identifier, or identifiers, allocated under the Registration of Title Act 1964 to the land of each property listing, if available, or its equivalent under the law of the jurisdiction where it is located, where available;

(iii) the total consideration paid or credited during each quarter of the reportable period and the number of relevant activities provided with respect to each property listing;

(iv) where available, the number of days each property listing was rented during the reportable period and the type of each property listing,

and

(f) such other information as may be prescribed in regulations made by the Revenue Commissioners under subsection (9).

(6) A reporting platform operator shall put in place such procedures as may be prescribed in regulations under subsection (10)(c) to identify when a seller becomes a reportable seller.

(7)

(a) A seller, that is not an excluded seller, shall provide to the reporting platform operator such information as is necessary for that reporting platform operator to comply with the reporting obligations imposed under subsection (5) (referred to in this subsection as the ‘relevant information’).

(b) Where a reportable seller does not provide the relevant information to the reporting platform operator, the reporting platform operator, on the day immediately following the expiration of the period referred to in paragraph (c)(ii) (referred to in this paragraph as the ‘first-mentioned date’), shall—

(i) where the reporting platform operator processes payments of consideration on behalf of the reportable seller—

(I) withhold payment of any consideration due to the reportable seller,

(II) prevent the reportable seller from connecting with other users of the platform for the purpose of arranging relevant activities, and

(III) prevent the reportable seller from opening another account with that reporting platform operator,

until such time as the relevant information has been provided, and if the relevant information is not provided by the reportable seller to the reporting platform operator within 24 months of the first-mentioned date—

(A) pay any consideration referred to in subparagraph (i)(I) to the reportable seller,

(B) close the account of the reportable seller, and

(C) prevent the reportable seller from reopening the account, or from opening a new account with the reporting platform operator, until such time as the relevant information has been provided,

or

(ii) where the reporting platform operator does not process payments of consideration on behalf of the reportable seller—

(I) close the account of the reportable seller, and

(II) prevent the reportable seller from reopening the account, or from opening a new account with the reporting platform operator, until such time as the relevant information has been provided.

(c) A reporting platform operator shall not take any action referred to in paragraph (b) before—

(i) the reporting platform operator has issued 2 reminders in writing to the reportable seller following the initial request for relevant information, and

(ii) 60 days have passed from the date on which the second reminder referred to in subparagraph (i) has been issued.

(8) A reporting platform operator may, subject to such conditions relating to the appointment of a third party as may be prescribed in regulations made under this section, appoint a third party to carry out the duties and obligations imposed on it by this section.

(9) The Revenue Commissioners, with the consent of the Minister for Finance, may make regulations under this section with respect to the registration of platform operators with the Revenue Commissioners and the return by a reporting platform operator of information regarding relevant activities undertaken by reportable sellers on their platform.

(10) Regulations made under this section may (without prejudice to the generality of subsection (9)), in particular, include provision for—

(a) in respect of the requirements imposed on platform operators by subsection (3), the period within which such requirements shall be satisfied,

(b) in respect of a return required to be made under subsection (4)—

(i) the manner in which returns are to be made,

(ii) the currency in which the reporting platform operator is required to report, and

(iii) the rules for conversion of amounts, denominated other than in the currency referred to in subparagraph (ii), into that currency, for the purposes of making a return under subsection (4),

(c) in respect of the requirement imposed on the platform operators by subsection (6), the procedures to be put in place by a reporting platform operator for the purposes of identifying when a seller becomes a reportable seller,

(d) in respect of the requirement imposed on platform operators by subsection (7)(b), the procedures to be followed where, and the requirements to be satisfied before, a platform operator—

(i) withholds payment of consideration pursuant to subsection (7)(b)(i)(I) ,

(ii) prevents a reportable seller from connecting with other users of the platform pursuant to subsection (7)(b)(i)(II) ,

(iii) prevents a reportable seller from opening another account pursuant to subsection (7)(b)(i)(III) ,

(iv) pays any consideration pursuant to subsection (7)(b)(i)(A),

(v) closes the account of a reportable seller pursuant to subsection (7)(b)(i)(B) or subsection (7)(b)(ii)(I) , or

(vi) prevents the reportable seller from reopening an account, or from opening a new account, pursuant to subsection (7)(b)(i)(C) or subsection (7)(b)(ii)(II) ,

(e) the records and documents that are required to be provided by the seller, that is not an excluded seller, to the reporting platform operator to enable the reporting platform operator to comply with the obligations imposed by paragraph (b), (c), (d) or (e), as the case may be, of subsection (5),

(f) the records and documents provided by the seller, that is not an excluded seller, to the reporting platform operator to enable the reporting platform operator to comply with the obligations imposed by paragraph (b), (c), (d) or (e), as the case may be, of subsection (5) that are required to be retained by the reporting platform operator,

(g) the appointment of a third party by a reporting platform operator to carry out the duties and obligations imposed on it by this section or regulations made under this section,

(h) in relation to any of the matters specified in paragraphs (a) to (g), the manner in which records shall be kept and the period for the retention of records so kept as provided for in paragraph (3) of Section IV of the Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy approved by the Organisation for Economic Cooperation and Development on 29 June 2020, and

(i) such supplemental and incidental matters as appear to the Revenue Commissioners to be necessary—

(i) to enable persons to fulfil their obligations under the regulations, or

(ii) for the general administration and implementation of the regulations.

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

(12) The Revenue Commissioners may authorise in writing any of their officers to exercise any powers to perform any acts or discharge any functions conferred by this section or regulations made under this section.

(13) Subject to subsection (14), a Revenue officer authorised under subsection (12) may at all reasonable times enter any premises or place of business of a reporting platform operator for the purposes of—

(a) enquiring into, and determining, whether information regarding a relevant activity—

(i) included in a return made under subsection (4), or regulations made under this section, by the reporting platform operator was correct and complete, or

(ii) not included in such a return was correctly not so included,

or

(b) examining the procedures put in place by the reporting platform operator for the purposes of ensuring compliance with that platform operator’s obligations under this section or regulations made under this section.

(14) An authorised officer shall not, other than with the consent of the occupier, enter a private dwelling without a warrant issued under subsection (15) authorising the entry.

(15) A judge of the District Court, if satisfied on the sworn evidence of an authorised officer that—

(a) there are reasonable grounds for suspecting that any information or records, as the authorised officer may reasonably require for the purposes of his or her functions under this section, is or are held on any premises or part of any premises, and

(b) an authorised officer, in the performance of his or her functions under this section has been prevented from entering the premises or any part thereof,

may issue a warrant authorising the authorised officer, accompanied if necessary by other persons, at any time or times within 30 days from the date of issue of the warrant and on production if so requested of the warrant, to enter, if need be by reasonable force, the premises or part of the premises concerned and perform all or any of the functions conferred on the authorised officer under this section.

(16)

(a) Subject to paragraph (c), section 898O shall apply to—

(i) a failure by a reporting platform operator to make a return required under subsection (4) or regulations made under this section, and

(ii) the making of an incorrect or incomplete return under subsection (4) or regulations made under this section,

as it applies to a failure to deliver a return or to the making of an incorrect or incomplete return referred to in section 898O.

(b) A penalty shall not be imposed on a platform operator under section 898O for the making of an incorrect or incomplete return referred to in paragraph (a)(ii) where—

(i) the platform operator makes an incomplete or incorrect return solely due to the failure by a reportable seller to provide the relevant information under subsection (7)(a), and

(ii) the platform operator has complied with the procedures set out in subsection (7)(b) and in any regulations made under subsection (10)(d) with respect to the failure by the reportable seller as referred to in subparagraph (i).

(c) A person who does not comply with—

(i) the requirements of a Revenue officer in the exercise or performance of the officer’s powers or duties under this section or regulations made under this section, or

(ii) any requirement of such regulations,

shall be liable to a penalty of €1,265.

(17) Where arrangements are entered into by any person and the main purpose or one of the main purposes of the arrangements, or any part of them, is the avoidance of any of the obligations imposed under this section or regulations made under this section, then this section and those regulations shall apply as if the arrangements, or that part of them, had not been entered into.

(18) A word or expression which is used in this section or in regulations made under this section and which is also used in the Model Rules has, unless the context otherwise requires, the same meaning in this section or in those regulations as it has in the Model Rules.

(19) Sections 888 and 890 shall not apply to a reporting platform operator where that reporting platform operator has fulfilled the obligations imposed under this section and regulations made under this section.

(20) This section shall not apply to a reportable seller and a relevant activity in respect of which a reporting platform operator has made a return under section 891I.”.

(2) Subsection (1) shall come into operation on such day as the Minister for Finance may by order appoint.

83. Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation

83. (1) Part 33 of the Principal Act is amended—

(a) in section 817RA(1), by the substitution of the following definition for the definition of “Directive”:

“‘Directive’ means Council Directive 2011/16/EU of 15 February 2011⁷⁶ on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, as amended by Council Directive 2014/107/EU of 9 December 2014⁷⁷, Council Directive (EU) 2015/2376 of 8 December 2015⁷⁸, Council Directive (EU) 2016/881 of 25 May 2016⁷⁹, Council Directive (EU) 2016/2258 of 6 December 2016⁸⁰, Council Directive (EU) 2018/822 of 25 May 2018⁸¹, Council Directive (EU) 2020/876 of 24 June 2020⁸² and Council Directive (EU) 2021/514 of 22 March 2021⁸³;”,

and

(b) in section 817REA—

(i) in subsection (3), by the insertion of “, 32a” after “31”, in both places where it occurs,

(ii) in subsection (4)(a), by the substitution of “, the Central Register of Beneficial Ownership of Trusts and the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes, and”, for “and the Central Register of Beneficial Ownership of Trusts, and”, and

(iii) in subsection (8), by the substitution of “, the Registrar of Beneficial Ownership of Trusts or, in the case of the Central Mechanism of Ownership of Bank and Payment Accounts and Safe-Deposit Boxes, the Central Bank of Ireland, and” for “or the Registrar of Beneficial Ownership of Trusts, and”.

(2) Part 38 of the Principal Act is amended—

(a) in section 891GA(2), by the substitution of the following definition for the definition of “Directive”:

“‘Directive’ means Council Directive 2011/16/EU of 15 February 2011⁸⁴ on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, as amended by Council Directive 2014/107/EU of 9 December 2014⁸⁵, Council Directive (EU) 2015/2376 of 8 December 2015⁸⁶, Council Directive (EU) 2016/881 of 25 May 2016⁸⁷, Council Directive (EU) 2016/2258 of 6 December 2016⁸⁸, Council Directive (EU) 2018/822 of 25 May 2018⁸⁹, Council Directive (EU) 2020/876 of 24 June 2020⁹⁰ and Council Directive (EU) 2021/514 of 22 March 2021⁹¹;”,

and

(b) by the insertion of the following section after section 891J (inserted by section 82):

“Implementation of Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative cooperation in the field of taxation in relation to presence requests

891K. (1) For the purpose of this section—

‘administrative enquiry’ means any control, check or other action carried out by an authorised officer by virtue of Regulation 14 of the Regulations of 2012;

‘authorised officer’ means a person appointed as an authorised officer under Regulation 12 of the Regulations of 2012;

‘books, records or other documents’ has the same meaning as in section 900(1);

‘competent authority’ means the authority designated as such by a Member State for the purposes of the Directive and, in relation to the State, means the Revenue Commissioners;

‘Directive’ means Council Directive 2011/16/EU of 15 February 2011⁹² as amended by Council Directive 2014/107/EU of 9 December 2014,⁹³ Council Directive (EU) 2015/2376 of 8 December 2015⁹⁴, Council Directive (EU) 2016/881 of 25 May 2016⁹⁵, Council Directive (EU) 2016/2258 of 6 December 2016⁹⁶, Council Directive (EU) 2018/822 of 25 May 2018⁹⁷, Council Directive (EU) 2020/876 of 24 June 2020⁹⁸ and Council Directive (EU) 2021/514 of 22 March 2021⁹⁹;

‘foreign tax official’ means an official who is—

(a) authorised by the requesting authority pursuant to Article 11.1 of the Directive to act in the capacity of a competent authority on behalf of the Member State concerned, or

(b) authorised by the requesting authority under the Directive to assist or represent the official referred to in paragraph (a) in the performance of his or her functions;

‘nominated officer’ means a foreign tax official to whom a written authorisation has been given to perform the functions conferred by virtue of this section;

‘requested authority’ means the Revenue Commissioners;

‘Regulations of 2012’ means the European Union (Administrative Cooperation in the Field of Taxation) Regulations 2012 (S.I. No. 549 of 2012);

‘written authorisation’ has the meaning given to it by subsection (2).
(2) For the purposes of the performance of the functions conferred by virtue of this section on a foreign tax official, the Revenue Commissioners may issue an authorisation in writing (in this section referred to as a ‘written authorisation’) to such foreign tax official which shall contain—

(a) the name of the foreign tax official and a statement that he or she is a nominated officer,

(b) a photograph and signature of that official,

(c) particulars of that official’s authorisation under this section,

(d) the duration of the written authorisation,

(e) the name of the person who is the subject of the administrative enquiry concerned,

(f) a hologram showing the logo of the Office of the Revenue Commissioners, and

(g) the facsimile signature of a Revenue Commissioner.

(3) Subject to subsections (4) and (5), a foreign tax official may, by agreement between the requested authority and the requesting authority and in accordance with the arrangements laid down by the requested authority, with a view to exchanging information for the purposes of the Directive—

(a) be present in the offices where the requested authority performs its functions,

(b) be present during administrative enquiries carried out by the requested authority, and

(c) participate, by electronic means where appropriate, in the administrative enquiries carried out by the requested authority.

(4) A foreign tax official may only be present or participate in administrative enquiries, pursuant to subsection (3), where such foreign tax official is a nominated officer.
(5) In respect of a nominated officer being present or participating in administrative enquiries pursuant to subsection (3), that presence or participation in such enquiries means—

(a) reviewing books, records or other documents to which the competent authority has access for the purposes of the enquiry concerned, and

(b) requesting, from any person present during the course of the enquiry concerned, reasonable assistance, including providing information and explanations required by the nominated officer, where such assistance, information and explanations would be available to the competent authority for the purposes of the enquiry concerned,

to the extent that—
- (i) such presence or participation by the nominated officer relates solely to the requested information, and

- (ii) any information sought by the nominated officer relates solely to the requested information.
(6) Nothing in this section shall be construed as permitting a nominated officer to carry out any enquiries other than when participating in administrative enquiries commenced and carried out by the competent authority.

(7) A nominated officer performing the functions conferred on him or her by virtue of this section shall, on request, produce—

(a) his or her written authorisation, and

(b) his or her authorisation from the requesting authority stating his or her identity and official capacity.

(8) Where, in the performance of any functions under this section in relation to him or her, a nominated officer is requested to produce or show his or her authorisation for the purposes of this section, the production by the nominated officer of his or her written authorisation—

(a) shall be taken as evidence of authorisation under this section, and

(b) shall satisfy an obligation under this section which requires the nominated officer to produce such authorisation on request.

(9) A word or expression which is used in this section and which is also used in the Directive has, unless the context otherwise requires, the same meaning in this section as it has in the Directive.”.

(3) Subsections (1) and (2) shall come into operation on 1 January 2023.

84. Amendment of section 99B of Finance Act 2001 (penalty for deliberately or carelessly making incorrect returns, etc.)

84. Section 99B of the Finance Act 2001 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 2022.”.

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

85. The Finance Act 2001 is amended by the insertion of the following section after section 99B:

“99C. (1) In this section—

‘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 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 Commissioners or to an officer in the period between—

(a) the date on which a person is notified by an 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 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,

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

(IV) 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 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 period to which the disclosure relates,

made in writing to the Commissioners or to an 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;

  ‘tax’ means any duty of excise;

  ‘transaction’ means any action giving rise to a liability to, or relief from, tax;

  ‘unprompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that the Commissioners are satisfied has been voluntarily furnished to them—
(a) before an inquiry or investigation had been started by them or by an officer into any matter occasioning a liability to tax of that person, or

(b) where the person is notified by an 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) furnishes a return or makes a claim or declaration for the purposes of any requirement of excise law and, in so doing, the person deliberately—

(i) furnishes an incorrect return, or

(ii) makes an incorrect claim or declaration,

or
(b) furnishes a return or makes a claim or declaration for the purposes of any requirement of excise law 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 or transaction on the basis of the incorrect return, claim or declaration referred to in subsection (2) as furnished or otherwise made, and

(b) the amount properly payable by, or refundable to, that person for that period or transaction.
(4) Where a person—

(a) deliberately fails to comply, or

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

with a requirement in accordance with any provision of excise law to furnish a return or make a declaration, 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 declaration referred to in subsection (4) if the return or declaration 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 or transaction before—

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

(ii) where the 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 or transaction.

(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 Commissioners or by an 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.

(ii) Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Commissioners or by an officer into any matter occasioning a liability to tax of that person, then—

(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.

(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.

(ii) Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Commissioners or by an 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 30 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.

(ii) Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Commissioners or by an officer into any matter occasioning a liability to tax of that person, then—

(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.

(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 Commissioners or by an 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 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),

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

(v) 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, 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, for the purposes of any requirement under excise law, 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 incorrect 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 99AB.

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

(a) before the disclosure is made, an 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 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) For the purposes of this section, any return, claim or declaration referred to in subsection (2) 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.

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

86. Amendment of section 1077F of Principal Act (penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc.)

86. Section 1077F of the Principal Act is amended—

(a) in subsection (1), in the definition of “qualifying disclosure”—

(i) in paragraph (a), by the substitution of the following subparagraph for subparagraph (ii):

“(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,

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

(IV) a penalty referred to in section 99C(6) of the Finance Act 2001,

and”,

and

(ii) in paragraph (b), by the substitution of “subsection (7) or (8)” for “subsections (7) and (8) ”,

and

(b) by the substitution of the following subsection for subsection (9)—

“(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),

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

(v) the liability to tax (within the meaning of section 99C(1) of the Finance Act 2001),

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, subsection (5)(b) or (5A)(b) of section 134A of the Stamp Duties Consolidation Act 1999 or subsection (7) or (8) of section 99C of the Finance Act 2001, 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.”.

87. Amendment of section 1086A of Principal Act (publication of names and details of tax defaulters)

87. Section 1086A of the Principal Act is amended, in subsection (1), by the substitution of the following definition for the definition of “qualifying disclosure”:

“ ‘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 or 99C, as appropriate, of the Finance Act 2001 or section 134A of the Stamp Duties Consolidation Act 1999;”.

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

88. Section 116A of the Value-Added Tax Consolidation Act 2010 is amended—

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

“(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,

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

(IV) a penalty referred to in section 99C(6) of the Finance Act 2001,

and”,

and

(b) by the substitution of the following subsection for subsection (9):

“(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),

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

(v) the liability to tax (within the meaning of section 99C(1) of the Finance Act 2001),

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, subsection (5)(b) or (5A)(b) of section 134A of the Stamp Duties Consolidation Act 1999 or subsection (7) or (8) of section 99C of the Finance Act 2001, 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.”.

89. Amendment of section 134A of Stamp Duties Consolidation Act 1999 (penalties)

89. 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 paragraph 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), sections 116(4) and 116A(6) of the Value-Added Tax Consolidation Act 2010 and section 99C(6) of the Finance Act 2001, and”,

and

(b) by the substitution of the following subsection for subsection (15):

“(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),

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

(V) the liability to tax (within the meaning of section 99C(1) of the Finance Act 2001),

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, subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be,

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

90. Amendment of section 959AA of Principal Act (chargeable persons: time limit on assessment made or amended by Revenue officer)

90. Section 959AA of the Principal Act is amended, in subsection (2A), by the substitution of “subsection (1), section 959AB(1) and any limitation in the Acts on the time within which a claim for relief from tax is required to be made” for “subsection (1) and section 959AB(1) ”.

91. Amendment of section 959Z of Principal Act (right of Revenue officer to make enquiries)

91. Section 959Z of the Principal Act is amended—

(a) in subsection (2), by the substitution of “in accordance with subsection (2) of section 959Y by reference to any statement or particular referred to in paragraph (a) of that subsection” for “in accordance with section 959Y(2) by reference to any statement or particular referred to in paragraph (a) of that section”, and

(b) in subsection (4), in paragraph (a), by the substitution of “apply, or” for “apply,”.

92. Amendment of section 1041 of Principal Act (rents payable to non-residents)

92. (1) The Principal Act is amended in section 1041—

(a) in subsection (1), by the insertion of “(referred to in this section as the ‘non-resident person’) and where the person making the payment provides the Revenue Commissioners with the information specified in subsection (1A)” after “whose usual place of abode is outside the State”,

(b) by the insertion of the following subsection after subsection (1):

“(1A) The following information is specified for the purposes of subsection (1):

(a) the name and address of the non-resident person;

(b) the address of the property in respect of which the payment referred to in subsection (1) is made, including the Eircode in respect of the property;

(c) the unique identification number assigned to the property for the purposes of the Finance (Local Property Tax) Act 2012;

(d) the date the payment referred to in subsection (1) is made to the non-resident person;

(e) the gross amount of the payment referred to in subsection (1);

(f) the amount withheld from the payment referred to in subsection (1) and remitted to Revenue in accordance with section 238.

(1B)

(a) Subject to paragraph (b), section 1034 shall not apply to—

(i) tax on profits or gains chargeable to tax under Case V of Schedule D, or

(ii) tax on any of the profits or gains chargeable under Case IV of Schedule D which arise under the terms of the lease, but to a person other than the lessor, or which otherwise arise out of any disposition or contract such that if they arose to the person making it they would be chargeable under Case V of Schedule D,

where the trustee, guardian, committee, attorney, factor, agent, receiver, branch or manager of the non-resident person provides the Revenue Commissioners with the information specified in subsection (1C).

(b) Section 238 shall apply in relation to a payment referred to in subsection (1) due to a non-resident person which is made to the trustee, guardian, committee, attorney, factor, agent, receiver, branch or manager of that non-resident person, as it applies to other payments, being annual payments charged with tax under Schedule D and not payable out of profits or gains brought into charge to tax.

(1C) The following information is specified for the purposes of subsection (1B):

(a) the name, address and tax reference number of the non-resident person (being, in the case of an individual, his or her personal public service number (within the meaning of section 262 of the Social Welfare Consolidation Act 2005) and, in the case of a company, the reference number stated on any return of income or notice of assessment issued to the company by the Revenue Commissioners);

(b) the address of the property in respect of which the payment due to the non-resident person is made, including the Eircode in respect of the property;

(c) the unique identification number assigned to the property for the purposes of the Finance (Local Property Tax) Act 2012;

(d) the date the payment is due to the non-resident person in respect of the property;

(e) the gross amount of the payment due in respect of the property;

(f) the amount withheld from the payment due in respect of the property and remitted to Revenue in accordance with section 238.”,

and

(c) in subsection (2), by the substitution of “subsection (1) or (1B)” for “subsection (1)” in both places where it occurs.

(2) Subsection (1) shall come into operation on such day as the Minister for Finance may appoint by order.

93. Amendment of Part 1 of Schedule 26A to Principal Act (donations to approved bodies, etc.)

93. (1) Part 1 of Schedule 26A to the Principal Act is amended—

(a) by the substitution of the following paragraph for paragraph 3:

“3. A designated institution of higher education within the meaning of section 53(1) of the Higher Education Authority Act 2022 or any body established for the sole purpose of raising funds for such an institution.”,

and

(b) by the insertion of the following paragraph after paragraph 7:

“7A. The Royal Irish Academy.”.

(2) Subsection (1) shall come into operation on such day as the Minister for Finance may by order appoint.

(3) An order under subsection (2) may, if the order so provides, have retrospective effect but shall not have retrospective effect to any date earlier than the date of the coming into operation of section 53(1) of the Higher Education Authority Act 2022.

94. Amendment of Schedule 24A to Principal Act (arrangements made by the Government with the government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax)

94. Schedule 24A to the Principal Act is amended in Part 3—

(a) by the substitution of the following paragraph for paragraph 5:

“5. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Guernsey) Order 2010 (S.I. No. 27 of 2010) and the Double Taxation Relief (Taxes on Income) (Guernsey) Order 2022 (S.I. No. 490 of 2022).”,

and

(b) by the substitution of the following paragraph for paragraph 6:

“6. The Exchange of Information Relating to Tax Matters and Double Taxation Relief (Taxes on Income) (Isle of Man) Order 2008 (S.I. No. 459 of 2008) and the Double Taxation Relief (Taxes on Income) (Isle of Man) Order 2022 (S.I. No. 491 of 2022).”.

95. Trained farmer qualifications

95. (1) The Principal Act is amended—

(a) by the insertion of the following section after section 654:

“Trained farmer qualifications

654A. (1) In this section—

‘relevant provisions’ means—

(a) sections 667B and 667C,

(b) section 89 of the Capital Acquisitions Tax Consolidation Act 2003, and

(c) sections 81AA and 81D of, and Schedule 1 to, the Stamp Duties Consolidation Act 1999;

‘specified list’ has the meaning given to it by subsection (3);

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

‘Teagasc’ means Teagasc - the Agriculture and Food Development Authority;

‘trained farmer qualification’ has the meaning given to it by subsection (2).

(2) For the purposes of the relevant provisions, a reference in those provisions to a ‘trained farmer qualification’ means—

(a) a qualification set out in the Table to this section (in this section referred to as the ‘Table’), or

(b) any other qualification that Teagasc certifies—

(i) as corresponding to a qualification set out in the Table, and

(ii) as being deemed by the Qualifications and Quality Assurance Authority of Ireland to be at least at a level equivalent to that of the qualification set out in the Table.

(3) For the purposes of this section, Teagasc shall—

(a) establish and maintain a list of trained farmer qualifications (in this section referred to as the ‘specified list’),

(b) publish the specified list on a website maintained by or on behalf of Teagasc and by such other means as Teagasc considers appropriate,

(c) amend the specified list as necessary and appropriate to ensure it is up to date by—

(i) adding thereto any other qualification certified under subsection (2)(b), and

(ii) where subsection (4) applies, deleting therefrom,

and

(d) publish the specified list as amended under paragraph (c) on a website maintained by or on behalf of Teagasc and by such other means as Teagasc considers appropriate.

(4) This subsection shall apply in relation to a trained farmer qualification certified under paragraph (b) of subsection (2) which ceases to satisfy the requirements set out in subparagraphs (i) and (ii) of that paragraph.

TABLE

Qualifications awarded by the Qualifications and Quality Assurance Authority of Ireland:

(a) Level 6 Advanced Certificate in Farming;

(b) Level 6 Advanced Certificate in Agriculture;

(c) Level 6 Advanced Certificate in Dairy Herd Management;

(d) Level 6 Advanced Certificate in Drystock Management;

(e) Level 6 Advanced Certificate in Agricultural Mechanisation;

(f) Level 6 Advanced Certificate in Farm Management;

(g) Level 6 Advanced Certificate in Machinery and Crop Management;

(h) Level 6 Advanced Certificate in Horticulture;

(i) Level 6 Advanced Certificate in Forestry;

(j) Level 6 Advanced Certificate in Stud Management;

(k) Level 6 Advanced Certificate in Horsemanship;

(l) Level 6 Specific Purpose Certificate in Farm Administration;

(m) Higher Certificate in Agriculture;

(n) Bachelor of Science in Agriculture;

(o) Higher Certificate in Agricultural Science;

(p) Bachelor of Science in Agricultural Science;

(q) Bachelor of Science (Honours) in Land Management, Agriculture;

(r) Bachelor of Science (Honours) in Land Management, Horticulture;

(s) Bachelor of Science (Honours) in Land Management, Forestry;

(t) Higher Certificate in Engineering in Agricultural Mechanisation;

(u) Bachelor of Science in Rural Enterprise and Agri-Business;

(v) Bachelor of Business in Rural Enterprise and Agri-Business;

(w) Bachelor of Science in Agriculture and Environmental Management;

(x) Bachelor of Science in Horticulture;

(y) Bachelor of Arts (Honours) in Horticultural Management;

(z) Bachelor of Science in Forestry;

(aa) Higher Certificate in Business in Equine Studies;

(ab) Bachelor of Science in Equine Studies;

(ac) Bachelor of Business in Equine Studies;

(ad) Higher Certificate in Science Applied Agriculture;

(ae) Bachelor of Science (Honours) in Sustainable Agriculture;

(af) Bachelor of Science (Honours) in Agriculture.

Other qualifications:

(a) Bachelor of Agricultural Science - Animal Crop Production awarded by University College Dublin;

(b) Bachelor of Agricultural Science - Agri-Environmental Science awarded by University College Dublin;

(c) Bachelor of Agricultural Science - Animal Science awarded by University College Dublin;

(d) Bachelor of Agricultural Science - Animal Science Equine awarded by University College Dublin;

(e) Bachelor of Agricultural Science - Dairy Business awarded by University College Dublin;

(f) Bachelor of Agricultural Science - Food and Agribusiness Management awarded by University College Dublin;

(g) Bachelor of Agricultural Science - Forestry awarded by University College Dublin;

(h) Bachelor of Agricultural Science - Horticulture, Landscape and Sportsturf Management awarded by University College Dublin;

(i) Bachelor of Veterinary Medicine awarded by University College Dublin;

(j) Bachelor of Science in Equine Science awarded by the University of Limerick;

(k) Diploma in Equine Science awarded by the University of Limerick;

(l) Bachelor of Science (Honours) in Agriculture awarded by the Dundalk Institute of Technology;

(m) Bachelor of Agricultural Science - Agricultural Systems Technology awarded by University College Dublin;

(n) Bachelor of Science in Agricultural Science awarded by Munster Technological University;

(o) Bachelor of Science in Sustainable Farm Management and Agribusiness awarded by South East Technological University;

(p) Bachelor of Science (Honours) in Sustainable Farm Management and Agribusiness awarded by South East Technological University;

(q) Bachelor of Science in Agriculture awarded by Atlantic Technological University;

(r) Higher Certificate in Science in Agriculture awarded by Atlantic Technological University;

(s) Quality and Qualifications Ireland Level 6 Specific Purpose Certificate in Farming;

(t) Bachelor of Science (Honours) in Agricultural Science awarded by South East Technological University.”,

(b) in section 667B—

(i) by the substitution of the following subsection for subsection (2):

“(2) The conditions required by this subsection are that the individual referred to in the definition of ‘qualifying farmer’ in subsection (1) is the holder of a trained farmer qualification (within the meaning given by section 654A).”,

(ii) by the deletion of subsection (4), and

(iii) by the deletion of the Table to that section,

and

(i) in subsection (1A)(b)(v)(II) , by the substitution of the following subclause for subclause (A):

“(A) is the holder of a trained farmer qualification (within the meaning given by section 654A), and”,

and

(ii) in subsection (4A)(a), by the deletion of subparagraph (vi).

(2) The Capital Acquisitions Tax Consolidation Act 2003 is amended, in section 89(1), in the definition of “farmer”, by the substitution of “Schedule 2 or 2A to the Stamp Duties Consolidation Act 1999 or a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997)” for “Schedule 2, 2A or 2B to the Stamp Duties Consolidation Act 1999”.

(3) The Stamp Duties Consolidation Act 1999 is amended—

(a) in section 81AA—

(i) in subsection (1)—

(I) by the substitution of “In this section” for “In this section and Schedule 2B”, and

(II) by the deletion of the definition of “Schedule 2B qualification”,

(ii) in subsection (2), by the substitution of “a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997)” for “a Schedule 2B qualification”,

(iii) by the deletion of subsection (6),

(iv) in subsection (11), by the substitution of the following paragraph for paragraph (a):

“(a) For the purposes of this subsection, a person ‘achieves the standard’ at any time where at that time the person satisfies the conditions set out in subsection (2), (3), (4) or (5) and whether a person has or has not achieved the standard shall be construed accordingly.”,

(v) in subsection (14)(b), by the substitution of “to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997” for “to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B”, and

(vi) in subsection (15), by the substitution of “to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997” for “to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B”,

(b) in section 81D(4)(a), by the substitution of “a qualification set out in Schedule 2 or 2A to the Act or a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997)” for “a qualification set out in Schedule 2, 2A or 2B to the Act”,

(c) in Schedule 1, under the heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance”—

(i) in paragraph (5)(aa)(ii)(I), by the substitution of “Schedule 2 or 2A to the Act or a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997)” for “Schedule 2, 2A or 2B to the Act”, and

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