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S.I. No. 85/2026 - Taxes (Offset of Repayments) Regulations 2026

Type Statutory Instrument
Publication 2026-03-13
State In force
Text As published
Source Irish Statute Book
articles 8

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.

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Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 13th March, 2026.

The Revenue Commissioners, in exercise of the powers conferred on them by section 960H of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following regulations:

Regulation 1 Citation

1.

1.

(1) These Regulations may be cited as the Taxes (Offset of Repayments) Regulations 2026.

Regulation 2 Interpretation

2.

2.

(1) In these Regulations, unless the context otherwise requires—

“Acts” and “tax” have the same meaning as they have in section 960A of the Principal Act;

“Claim”, “liability”, and “overpayment” have the same meaning as they have, respectively, in the principal section;

“Collector-General” means the person appointed under section 851 of the Principal Act;

“current estimate” means an estimate in respect of a chargeable period or taxable period, as the case may be, the due date for which is immediately prior to that time or the chargeable period or taxable period immediately preceding that period;

“estimate” means an estimate of tax made in accordance with the provisions of –

“due date”, in relation to a liability, means the date on which the liability is due and payable under the appropriate provision of the Acts and, in relation to an estimate, the date on which the period for the payment of the tax for the chargeable period or taxable period, as the case may be, expires;

“liability at enforcement” means a liability which, at the time at which the repayment is to be made in respect of the claim or overpayment—

“Principal Act” means the Taxes Consolidation Act 1997 (No. 39 of 1997);

“principal section” means section 960H of the Principal Act;

“taxhead” means—

as the case may be.

Regulation 3 Order of priority of offset against liabilities

3.

3.

Subject to Regulations 4, 5, 6 and 7, the amount of any repayment in respect of a claim or overpayment made by any person, which is, by virtue of subsection (2) of the principal section, to be set against any liability of that person, shall be set against-

Regulation 4 Special arrangements regarding corporation tax, income tax and capital gains tax

4.

4.

Notwithstanding Regulation 3 but subject to Regulations 5, 6, and 7, in any case where a repayment in respect of a claim or overpayment made by any person, is under a taxhead referred to in paragraph (c), (e) or (i) of the definition of “taxhead”, the amount of the repayment, which is, by virtue of subsection (2) of the principal section, to be set against any liability of that person shall be set against—

Regulation 5 Chronological order of priority of liabilities

5.

5.

For the purposes of Regulation 3 or 4, where, at any time, a repayment is to be set against more than one liability arising under a taxhead, it shall be set against any liability due for an earlier period or event in priority to a later period or event, as the case may be.

Regulation 6 Nomination of liabilities by taxpayer.

6.

6.

Notwithstanding Regulation 3 or 4, a person may, at any time but not later than 30 days after the issue of a notice to them under subsection (4) of the principal section, by notice in writing to the Collector-General request that the repayment concerned be set against liabilities (other than any amount referred to in paragraph (d) of the definition of “taxhead”) in an order nominated by the person and the Collector-General shall arrange accordingly.

Regulation 7 Offset of interest.

7.

7.

For the purposes of these Regulations, interest due and payable in relation to any liability to tax in respect of any period or event shall be deemed to be due and payable at the same time as the tax in respect of that period or event, as the case may be.

Regulation 8 Revocation.

8.

8.

The Taxes (Offset of Repayments) Regulations 2002 ( S.I. No. 471 of 2002 ) are revoked.

GIVEN under my hand,

3 March, 2026.

NIALL CODY,

Revenue Commissioner.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

These Regulations are being made under subsection (5) of section 960H of the Taxes Consolidation Act, 1997 . That section empowers the Revenue Commissioners to offset repayments due to a person against outstanding liabilities of the person.

They replace the existing regulations (Taxes (Offset of Repayments) Regulations, 2002 ( S.I. No. 471 of 2002 )) to remove or update obsolete references, as applicable. They also provide for the order of offset against a number of taxheads that have been legislated for since the existing regulations were introduced in 2002, including Local Property Tax, Residential Zoned Land Tax, Defective Concrete Products Levy and Pillar Two taxes.

This document does not substitute the official text published in the Irish Statute Book. We accept no responsibility for any inaccuracies arising from the transcription of the original into this format.

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