Finance Act 2022

• (ii) the amount claimed exceeds the amount the person is entitled to claim under this section (and a claim to which this subparagraph applies is referred to hereafter in this subsection as an “overclaim”),

then the person shall, without unreasonable delay—

• (I) notify the Revenue Commissioners of the invalid claim or overclaim, as the case may be, and

• (II) repay to the Revenue Commissioners—

• (A) in respect of an invalid claim, the amount paid in respect of that claim, and

• (B) in respect of an overclaim, the amount by which the amount paid in respect of that claim exceeds the amount the person is entitled to claim.

• (b) Where a person makes a claim under this section in respect of a claim period, and it subsequently transpires that the claim is an invalid claim or an overclaim, as the case may be, the amount of the temporary business energy payment paid by the Revenue Commissioners in respect of an invalid claim, or the amount of the temporary business energy payment overpaid by the Revenue Commissioners in respect of an overclaim, as the case may be, shall carry interest as determined in accordance with section 1080(2)(c) of the Principal Act as if a reference to the date when the tax became due and payable were a reference to the date the amount was so paid or overpaid, as the case may be, by the Revenue Commissioners.

• (c) Paragraph (b) shall apply to relevant tax due and payable under subsections (14) and (15) as it applies to an amount of a temporary business energy payment referred to in that paragraph as is paid or overpaid, as the case may be, by the Revenue Commissioners in respect of an invalid claim or an overclaim, as the case may be.

• (18) Any claim made under this section shall be deemed for the purposes of section 1077F of the Principal Act, to be a claim in connection with a credit and, for the purposes of determining an amount in accordance with subsection (3) or (5), as the case may be, of the said section 1077F, a reference to an amount of tax that would have been payable for the relevant periods by the person concerned shall be construed as if it were a reference to an amount claimed under this section in respect of a temporary business energy payment.

• (19)
• (a) Where an eligible business in respect of which a person is a qualifying business is carried on as the whole or part of a partnership trade or profession, then any claim made under this section for a temporary business energy payment in respect of such a qualifying business shall be made by the precedent partner on behalf of the partnership and each of the partners in that partnership, and the maximum amount of any such claim made in respect of the qualifying business shall not exceed the limit set out in paragraph (a), (b) or (c), as the case may be, of subsection (9).

• (b) Where a claim is made under this section in respect of a claim period, by a precedent partner for a temporary business energy payment in respect of a qualifying business carried on as the whole or part of a partnership trade or profession then—

• (i) for the purposes of subsections (14) and (15), each partner shall be deemed to have claimed, in respect of that partner’s several trade, a portion of the temporary business energy payment calculated as—

A x B

where—

A is the temporary business energy payment claimed by the precedent partner, and

B is the partnership percentage applicable in the claim period,

• (ii) the precedent partner shall, in respect of such claim, provide a statement to each partner in the partnership containing the following particulars—

• (I) the partnership name and its business address,

• (II) the amount of the temporary business energy payment claimed by the precedent partner on behalf of the partnership and each partner,

• (III) the profit percentage for each partner, and

• (IV) the portion of the temporary business energy payment allocated to each partner,

• (iii) for the purposes of subsection (14), references to a person making a claim shall be taken as references to the precedent partner making the claim on behalf of the partnership and each of its partners, and

• (iv) for the purposes of subsection (15), section 1077F of the Principal Act shall apply as if references to a person were references to each partner and the references to a claim were a reference to a claim deemed to have been made by each partner under subparagraph (i).

• (c) In paragraph (b)(i), “several trade” has the same meaning as it has in section 1008 of the Principal Act and shall, with any necessary modifications, apply in relation to a profession as it applies in relation to a trade.

• (20) The Revenue Commissioners shall prepare and publish guidelines—

• (a) with respect to matters that are considered by them to be matters to which regard shall be had in determining whether—

• (i) a person is an eligible business,

• (ii) an eligible business has met the energy costs threshold,

• (iii) an eligible business has eligible costs,

• (iv) the electricity supply addresses in relation to 2 or more electricity accounts are located adjacent to each other,

and

• (b) which contain the deemed reference electricity unit price or the deemed reference gas unit price, as the case may be, which applies in respect of a reference period.

• (21) A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person—

• (a) knowingly or wilfully delivers any incorrect return or statement, or knowingly or wilfully furnishes any incorrect information, in connection with the operation of this section or the eligibility for the temporary business energy payment in relation to any person, or

• (b) knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return or statement, or knowingly or wilfully furnish any incorrect information in connection with the operation of this section or the eligibility for the temporary business energy payment in relation to any person,

and the provisions of subsections (3) to (10) of section 1078, and section 1079, of the Principal Act shall, with any necessary modifications, apply for the purposes of this subsection as those provisions apply for the purposes of offences in relation to tax within the meaning of the said section 1078.

• (22) The administration of this section shall be under the care and management of the Revenue Commissioners and section 849 of the Principal Act shall apply for this purpose with any necessary modifications as it applies in relation to tax within the meaning of that section.

• (23) Notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure of information imposed by or under statute or otherwise, the Revenue Commissioners, or any other officer authorised by them for the purposes of this section, may—

• (a) disclose to any board established by statute, any other public or local authority or any other agency of the State, information relating to the amount of the temporary business energy payment claimed by a person under this section, being information, which is required by the relevant board, authority or agency concerned for the purpose of ensuring that the ceiling of aid in the Temporary Crisis Framework is not exceeded, and

• (b) provide such other information as may be required for the purposes of section 3 of the Temporary Crisis Framework, including such additional information as may be requested by the European Commission under that section.

• (24)
• (a) The Revenue Commissioners may where they have reason to believe that a claim made by a person under this section is an invalid claim or an overclaim (in this subsection referred to as a “relevant claim”)—

• (i) consult with an electricity supplier or gas supplier, as the case may be, for the purpose of verifying the relevant claim, and

• (ii) notwithstanding any obligation to maintain secrecy or any other restriction on the disclosure of information imposed by or under statute or otherwise, disclose any detail in relation to the relevant claim to an electricity supplier or gas supplier, as the case may be, which they consider necessary for the purpose of verifying the relevant claim.

• (b) Notwithstanding any obligation as to secrecy or other restriction upon disclosure of information imposed by or under statute or otherwise, an officer of the Revenue Commissioners may, for the purpose of enquiring into a relevant claim, serve on an electricity supplier or a gas supplier a notice in writing requiring the electricity supplier or gas supplier, as the case may be, within such period as may be specified in the notice, not being less than 30 days from the date of the service of the notice, to furnish to the officer in writing such information as the officer may reasonably require in relation to the relevant claim.

• (c) A notice shall not be served on a person under paragraph (b) unless the Revenue Commissioners have reasonable grounds to believe that the electricity supplier or gas supplier, as the case may be, is likely to have information relevant to the verification of a relevant claim.

• (d) Where an electricity supplier or gas supplier has been requested by notice under paragraph (b) to provide information to the Revenue Commissioners and the electricity supplier or gas supplier, as the case may be, fails to provide the information requested within the period specified in the notice, the electricity supplier or gas supplier concerned shall be liable to a penalty of €1,000.

• (25)
• (a) A person who makes a claim under this section shall—

• (i) maintain such records, and

• (ii) upon a request made in writing by an officer of the Revenue Commissioners, make available such records or provide such other information,

as may reasonably be required for the purposes of determining whether the requirements of this section are met.

• (b) The records referred to in paragraph (a) shall be retained for a period of 10 years from the date on which the claim period, to which a claim relates, ends.

• (26)
• (a) Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A of the Principal Act or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section), the information specified in paragraph (b) shall, in respect of each qualifying business to whom a temporary business energy payment is made under this section, be published by the Revenue Commissioners on the website of the Revenue Commissioners on or before—

• (i) the day that is one month after the day on which the specified period ends, in respect of the amount so paid under this section during the specified period, and

• (ii) the day that is 5 months after the day on which the specified period ends, in respect of any amount so paid under this section for any claim period falling within the period 1 September 2022 to the day on which the specified period ends.

• (b) For the purposes of paragraph (a), and subject to subsection (27), the information to be published on the website of the Revenue Commissioners in respect of each qualifying business shall include—

• (i) the name of the qualifying business,

• (ii) the address of the qualifying business, and

• (iii) the total amount of the temporary business energy payment made to the qualifying business.

• (27)
• (a) In this subsection—

“General Block Exemption Regulation” means Commission Regulation (EU) No. 651/2014 of 17 June 2014¹⁰⁶;

“SME”, in relation to a single undertaking, means a single undertaking that would fall within the SME category of Annex 1 of the General Block Exemption Regulation.

• (b) Where for any claim period the total amount of temporary business energy payment paid to a single undertaking is greater than—

• (i) €10,000, where the single undertaking is active in the primary production of agricultural products or is engaged in the production, processing and marketing of fishery and aquaculture products, or

• (ii) €100,000, in any other case,

then, in relation to each person carrying on one or more qualifying business who is part of the single undertaking, the following additional information shall be published by the Revenue Commissioners on the website of the Revenue Commissioners on or before the day that is 5 months after the day on which the specified period ends:

• (I) the sector of activity at NACE group level, within the meaning of Regulation (EC) No. 1893/2006 of the European Parliament and of the Council of 20 December 2006¹⁰⁷, as amended by Regulation (EC) No. 295/2008 of the European Parliament and of the Council of 11 March 2008¹⁰⁸ and Regulation (EU) 2019/1243 of the European Parliament and of the Council of 20 June 2019¹⁰⁹;

• (II) specification as to whether the person is part of a single undertaking which is an SME or is larger than an SME;

• (III) the amount of temporary business energy payment referred to in subsection (26)(b)(iii) that was paid in respect of each claim period;

• (IV) such other information as may be required for the purposes of section 3 of the Temporary Crisis Framework.

• (28) A person aggrieved by an assessment or an amended assessment to tax made on that person may appeal the assessment or amended assessment, as the case may be, to the Appeal Commissioners, in accordance with section 949I of the Principal Act, within the period of 30 days after the date of the notice of assessment or the amended assessment, as may be appropriate.

• (29) Any amount payable by the Revenue Commissioners to a qualifying business by virtue of subsection (7) shall be deemed to be an overpayment of corporation tax or income tax, as the case may be, for the purposes only of section 960H(2) of the Principal Act.

• (30) The following provisions made in this section, namely—

• (a) the specification of 28 February 2023 in the definition of “specified period” in subsection (1) as the date on which the period therein referred to shall end,

• (b) the specification of €10,000 in subsection (9)(a), subsection (9)(b)(i) and subsection (9)(b)(iii),

• (c) the specification of €30,000 in subsection (9)(b)(i),

shall, together with any other provision of this section that the following modification relates to, be construed and operate subject to any modification that is provided for in an order made under section 100(2)(a) and which is in force.

102. Miscellaneous provisions consequent on section 101

102. (1) Section 949A of the Principal Act is amended, in the definition of “Acts”, by the insertion of the following paragraph after paragraph (i):

• “(j) section 101 of the Finance Act 2022,”.

• (2) Section 960A of the Principal Act is amended, in the definition of “Acts”, by the insertion of the following paragraph after paragraph (h):

• “(i) section 101 of the Finance Act 2022,”.

• (3) Section 1077A of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (ca):

• “(cb) section 101 of the Finance Act 2022,”.

• (4) Section 1077F(1) of the Principal Act is amended—

• (a) in the definition of “the Acts”, by the substitution of “, the Finance (Local Property Tax) Act 2012 and section 101 of the Finance Act 2022” for “and the Finance (Local Property Tax) Act 2012”, and

• (b) in the definition of “tax”, by the insertion of “temporary business energy payment under section 101 of the Finance Act 2022,” after “residential zoned land tax,”.

• (5) Schedule 29 to the Principal Act is amended, in Column 1, by the insertion of “section 101 of Finance Act 2022” after “Waiver of Certain Tax, Interest and Penalties Act 1993, sections 2(3)(a) and 3(6)(b)”.

103. Commencement of sections 100, 101 and 102

103. Sections 100, 101 and 102 shall come into operation on such day as the Minister for Finance may appoint by order.

104. Miscellaneous technical amendments in relation to tax

104. The enactments specified in the Schedule—

• (a) are amended to the extent and in the manner specified in paragraph 1 of that Schedule, and

• (b) apply and come into operation in accordance with paragraph 2 of that Schedule.

105. Care and management of taxes and duties

105. All taxes and duties imposed by this Act are placed under the care and management of the Revenue Commissioners.

106. Short title, construction and commencement

106. (1) This Act may be cited as the Finance Act 2022.

• (2) Part 1 shall be construed together with—

• (a) in so far as it relates to income tax, the Income Tax Acts,

• (b) in so far as it relates to universal social charge, Part 18D of the Principal Act,

• (c) in so far as it relates to corporation tax, the Corporation Tax Acts, and

• (d) in so far as it relates to capital gains tax, the Capital Gains Tax Acts.

• (3) Part 2, in so far as it relates to duties of excise, shall be construed together with the statutes which relate to those duties and to the management of those duties.

• (4) Part 3 shall be construed together with the Value-Added Tax Acts.

• (5) Part 4 shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act.

• (6) Part 5 shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

• (7) Part 6 in so far as it relates to—

• (a) income tax, shall be construed together with the Income Tax Acts,

• (b) residential zoned land tax, shall be construed together with Part 22A of the Principal Act,

• (c) corporation tax, shall be construed together with the Corporation Tax Acts,

• (d) capital gains tax, shall be construed together with the Capital Gains Tax Acts,

• (e) customs, shall be construed together with the Customs Acts,

• (f) duties of excise, shall be construed together with the statutes which relate to duties of excise and the management of those duties,

• (g) value-added tax, shall be construed together with the Value-Added Tax Acts,

• (h) stamp duty, shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act, and

• (i) gift tax or inheritance tax, shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.

• (8) Except where otherwise expressly provided for in Part 1, that Part shall come into operation on 1 January 2023.

• (9) Except where otherwise expressly provided for, where a provision of this Act is to come into operation on the making of an order by the Minister for Finance, that provision shall come into operation on such day or days as the Minister for Finance shall appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.

SCHEDULE Miscellaneous Technical Amendments in relation to Tax

Section 104

• (a) in section 530U, by the substitution of the following subsection for subsection (1):

• “(1) In proceedings for the recovery of a penalty under section 530F or the recovery of a penalty under section 1052, 1054 or, as appropriate, section 1077E or 1077F in relation to matters arising under this Chapter—

  • (a) a certificate signed by a Revenue officer which certifies that he or she has inspected the relevant records of the Revenue Commissioners and that it appears from them that a deduction authorisation, deduction summary or other notice, statement or described document, was duly given to a stated person by stated means, including electronic means, on a stated day shall be evidence until the contrary is proved that that person received that deduction authorisation, deduction summary or other notice, statement or described document in the ordinary course,

  • (b) a certificate signed by a Revenue officer which certifies that he or she has inspected the relevant records of the Revenue Commissioners and that it appears from them that on a stated day or within a stated period, a stated person was a registered principal (within the meaning of section 530) shall be evidence until the contrary is proved that on a stated day or within a stated period, a stated person was a registered principal (within the meaning of section 530), and

  • (c) a certificate certifying as provided for in paragraph (a) or (b) of this subsection and purporting to be signed by a Revenue officer may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such officer.”,

• (b) in section 811D(3)(b), by the substitution of “section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,” for “section 116 or subsection (2) of section 116A of the Value-Added Tax Consolidation Act 2010, as appropriate,,”,

• (c) in section 835G, by the substitution of the following subsection for subsection (4):

• “(4) Subsection (2) shall not apply in the case of an arrangement all the terms of which were agreed before 1 July 2010, and which have not changed on or after that date, where, in relation to the arrangement, the supplier and the acquirer are qualifying persons.”,

• (d) in section 1054, by the substitution of the following subsection for subsection (3):

• “(3) Where the person mentioned in section 1053 or, as appropriate, section 1077E or 1077F 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.”,

• (e) in section 1075(5), by the substitution of “section 1077E or 1077F.” for “section 1077E or 1077F”,

• (f) in section 1078, by the substitution of the following subsection for subsection (9):

• “(9) Sections 530U, 987(4), 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E or subsections (12) and (16) of section 1077F, as appropriate, sections 1068 and 1069, section 115(9), and subsection (16) of section 116 or subsection (16) of section 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act 1983, the purposes of those sections as so applied.”,

and

• (g) in section 1084(1)(b), by the substitution of the following subparagraph for subparagraph (i):

• “(i) (I) subject to clause (II) , where a person deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of income as set out in section 1077E(5) or deliberately or carelessly delivers an incorrect return of income as set out in section 1077F(2), as appropriate, on or before the specified return date for the chargeable period, the person shall be deemed to have failed to deliver the return of income on or before that date unless the error in the return of income is remedied on or before that date,

  • (II) clause (I) shall not apply where a person—

  • (A) deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of income as set out in section 1077E(5) or deliberately or carelessly delivers an incorrect return of income as set out in section 1077F(2), as appropriate, on or before the specified return date for the chargeable period, and

  • (B) pays the full amount of any penalty referred to in any of the provisions referred to in subclause (A) to which the person is liable,”.

Footnotes