Legislation

All published legislation relating to tax policy can be accessed from here.
Finance Acts are listed separately due to the large volume of material involved. Click on the button below to see Finance Act legislation.

Finance Acts
LegislationTypeDate PublishedDescription
Customs Act 2015Act18 June 2015Customs Act 2015, No. 18 of 2015
S.I. No. 76 of 2015Statutory Instrument27 February 2015S.I. 76 of 2015 Finance Act 2013 (Section 50(1)(c)) (Commencement) Order 2015
S.I. No. 498 of 2014Statutory Instrument30 October 2014S.I. 498 of 2014 Finance (No. 2) Act 2013 (Tax Treatment of Horses and Greyhounds) (Commencement) Order 2014
S.I. No. 340 of 2014Statutory Instrument17 July 2014S.I. 340 of 2014 European Union (Value-Added Tax) Regulations 2014
S.I. No. 562 of 2013Statutory Instrument18 December 2013S.I. No. 562 of 2013 EU Customs Enforcement of Intellectual Property Rights Regulations 2013
S.I. No. 553 of 2013Statutory Instrument18 December 2013S.I. No. 553 of 2013 Excise Duty on Cigarettes (Quantitative Restrictions)
SI. No. 497 of 2013Statutory Instrument16 December 2013S.I. No. 497 of 2013 Finance Act 2013 (Section 22(1)) (Commencement of
Certain Provisions) Order 2013
(Employment and Investment Incentive)
S.I. No. 378 of 2013Statutory Instrument3 October 2013S.I. 378 of 2013 Stock relief for farmers
S.I. No. 252 of 2013Statutory Instrument11 July 2013S.I. 252 of 2013 European Union (Value-Added Tax) Regulations 2013
S.I. No. 249 of 2013Statutory Instrument10 July 2013S.I. 249 of 2013: VAT (Refund of Tax) (Rescue Boats & Related Equipment) Order 2013
S.I. No. 227 of 2013Statutory Instrument28 June 2013S.I. 227 of 2013 Taxes Consolidation Act 1997 (Cessation of Section 472A
in respect of certain claims) Order 2013
S.I. No. 229 of 2013Statutory Instrument28 June 2013S.I. 229 of 2013 Taxes Consolidation Act 1997 (Cessation of Section 88A
in respect of certain claims) Order 2013
SI 549 of 2012Statutory Instrument19 December 2012European Union (Administrative co-operation in the
field of taxation) Regulations 2012
Finance (Local Property Tax) Bill 2012Bill4 December 2012Finance (Local Property Tax) Bill 2012
SI 482 of 2012Statutory Instrument29 November 2012S.I. 482 of 2012 Extention of the 100% rate of stock relief for young trained farmers to 31 December 2012.
S.I. 429 of 2012Statutory Instrument6 November 2012EU VAT (No. 2) Regulations 2012 - SI 429-2012, Place of Supply
S.I. 401 of 2012 Statutory Instrument18 October 20212SI 401 of 2012 Finance Act 2011 (Commencement of Section 32) Order
2012
S.I. 392 of 2012Statutory Instrument5 October 2012SI 392 of 2012 Value-Added Tax Consolidation Act 2010 (Section 14(2))
(Commencement) Order 2012
S.I. 354 of 2012Statutory Instrument20 September 2012SI 354 of 2012 EU VAT Regulations on invoices
S.I. 267 of 2012Statutory Instrument25 July 2012SI 267 of 2012 European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods)
Regulations 2012
S.I. 266 of 2012Statutory Instrument25 July 2012SI 266 of 2012 Value-Added Tax (Refund of Tax) (Touring Coaches) Order 2012
Betting (Amendment) Bill 2012Bill17 July 2012Betting (Amendment) Bill 2012
S.I. 201 of 2012Statutory Instrument12 June 2012SI 201 of 2012 Value-Added Tax (Refund of Tax) (Flat-Rate Farmers) Order 2012
S.I. No. 757/2004Statutory Instrument25 January 2005European Communities (Income Tax Relief For Investment in Corporate Trades - Business Expansion Scheme and Seed Capital Scheme) Regulations 2004
S.I. No. 613/2007Statutory Instrument7 September 2007European Communities (Income Tax Relief for Investment in Corporate Trades Business Expansion Scheme and Seed Capital Scheme) Regulations 2007
S.I. No. 614/2007Statutory Instrument7 September 2007Finance Act 2007 (Commencement of Section 19(1)) Order 2007
S.I. No. 272/2007Statutory Instrument15 June 2007Value-Added Tax (Amendment) Regulations 2007
S.I. No. 238/2008Statutory Instrument4 July 2008Value-Added Tax (Amendment) Regulations 2008
S.I. No. 308/2008Statutory Instrument5 August 2008Finance Act 2003 (Commencement of Section 164) Order 2008
S.I. No. 289/2009Statutory Instrument31 July 2009Value-Added Tax (Amendment) Regulations 2009
S.I. No. 520/2009Statutory Instrument18 December 2009European Communities (Value-Added Tax) Regulations 2009
S.I. No. 577/2009Statutory Instrument8 January 2010Value-Added Tax (Amendment) (No. 2) Regulations 2009
S.I. No. 144/2010Statutory Instrument9 April 2010Value-Added Tax (Amendment) Regulations 2010
S.I. No. 213/2010Statutory instrument21 May 2010National Solidarity Bond and State Savings Account
S.I. No. 317/2010Statutory Instrument2 July 2010European Communities (Value-Added Tax) Regulations 2010
S.I. No. 612/2010Statutory Instrument28 December 2010European Union (Value-Added Tax) Regulations 2010
S.I. No. 639/2010Statutory Instrument31 December 2010Value-Added Tax Regulations 2010
S.I. No. 643/2010Statutory Instrument31 December 2010Taxes (Publication of Names of Tax Defaulters) Order 2010
S.I. No. 7/2011Statutory Instrument17 January 2011Mandatory Disclosure of Certain Transactions Regulations 2011
S.I. No. 660/2011Statutory Instrument13 December 2011Finance Act 2011 (Commencement of section 20) Order 2011
Council Directive 2006/112/ECEU Council Directive28 November 2006Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.
Council Directive 2006/138/ECEU Council Directive19 December 2006Council Directive 2006/138/EC of 19 December 2006 amending Directive 2006/112/EC on the common system of value added tax as regards the period of application of the value added tax arrangements applicable to radio and television broadcasting services and certain electronically supplied services.
Council Directive 2007/74/ECEU Council Directive20 December 2007Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries.
Council Directive 2007/75/ECEU Council Directive20 December 2007Council Directive 2007/75/EC of 20 December 2007 amending Directive 2006/112/EC with regard to certain temporary provisions concerning rates of value added tax.
Council Directive 2008/7/ECEU Council Directive12 February 2008Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital.
Council Directive 2008/8/ECEU Council Directive12 February 2008Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.
Council Directive 2008/9/ECEU Council Directive12 February 2008Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC.
Council Directive 2008/55/EC
EU Council Directive26 May 2008Council Directive 2008/55/EC of 26 May 2008 on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures.
Council Directive 2008/117/ECEU Council Directive16 December 2008Council Directive 2008/117/EC of 16 December 2008 amending Directive 2006/112/EC on the common system of value added tax to combat tax evasion connected with intra-Community transactions.
Council Directive 2009/47/ECEU Council Directive5 May 2009Council Directive 2009/47/EC of 5 May 2009 amending Directive 2006/112/EC as regards reduced rates of value added tax.
Council Directive 2009/69/ECEU Council Directive25 June 2009Council Directive 2009/69/EC of 25 June 2009 amending Directive 2006/112/EC on the common system of value added tax as regards tax evasion linked to imports.
Council Directive 2009/132/ECEU Council Directive19 October 2009Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods.
Council Directive 2009/162/EUEU Council Directive22 December 2009Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/EC on the common system of value added tax.
Council Directive 2010/23/EUEU Council Directive16 March 2010Council Directive 2010/23/EU of 16 March 2010 amending Directive 2006/112/EC on the common system of value added tax, as regards an optional and temporary application of the reverse charge mechanism in relation to supplies of certain services susceptible to fraud.
Council Directive 2010/45/EUEU Council Directive13 July 2010Council Directive 2010/45/EU of 13 July 2010 amending Directive 2006/112/EC on the common system of value added tax as regards the rules on invoicing.
Council Directive 2010/66/EUEU Council Directive14 October 2010Council Directive 2010/66/EU of 14 October 2010 amending Directive 2008/9/EC laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC.
Council Directive 2010/88/EUEU Council Directive7 December 2010Council Directive 2010/88/EU of 7 December 2010 amending Directive 2006/112/EC on the common system of value added tax, with regard to the duration of the obligation to respect a minimum standard rate.
Council Directive 2003/96/EC
EU Council Directive27 October 2003Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.
Council Regulation 143/2008EU Council Regulation12 February 2008Council Regulation (EC) No 143/2008 of 12 February 2008 amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax.
Commission Regulation 1179/2008EU Commission Regulation28 November 2008Commission Regulation(EC) No 1179/2008 of 28 November 2008 laying down detailed rules for implementing certain provisions of Council Directive 2008/55/EC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures.
Council Regulation 37/2009EU Council Regulation16 December 2008Council Regulation (EC) No 37/2009 of 16 December 2008 amending Regulation (EC) No 1798/2003 on administrative cooperation in the field of value added tax, in order to combat tax evasion connected with intra-Community transactions.
Commission Regulation 1174/2009EU Commission Regulation30 November 2009Commission Regulation (EC) No 1174/2009 of 30 November 2009 laying down rules for the implementation of Articles 34a and 37 of Council Regulation (EC) No 1798/2003 as regards refunds of value added tax under Council Directive 2008/9/EC.
Council Regulation 904/2010EU Council Regulation7 October 2010Council Regulation (EU) No 904/2010 of 7 October 2010 on administrative cooperation and combating fraud in the field of value added tax.
Betting, Gaming and Lotteries BillBillStill outstandingProgress so far on the Betting, Gaming and Lotteries (Unclaimed Winnings) Bill.
Value-Added Tax Consolidation Act 2010Act18 November 2010All stages of the Value-Added Tax Consolidation Act, 2010.

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