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 |
Legislation | Type | Date Published | Description |
---|---|---|---|
Customs Act 2015 | Act | 18 June 2015 | Customs Act 2015, No. 18 of 2015 |
S.I. No. 76 of 2015 | Statutory Instrument | 27 February 2015 | S.I. 76 of 2015 Finance Act 2013 (Section 50(1)(c)) (Commencement) Order 2015 |
S.I. No. 498 of 2014 | Statutory Instrument | 30 October 2014 | S.I. 498 of 2014 Finance (No. 2) Act 2013 (Tax Treatment of Horses and Greyhounds) (Commencement) Order 2014 |
S.I. No. 340 of 2014 | Statutory Instrument | 17 July 2014 | S.I. 340 of 2014 European Union (Value-Added Tax) Regulations 2014 |
S.I. No. 562 of 2013 | Statutory Instrument | 18 December 2013 | S.I. No. 562 of 2013 EU Customs Enforcement of Intellectual Property Rights Regulations 2013 |
S.I. No. 553 of 2013 | Statutory Instrument | 18 December 2013 | S.I. No. 553 of 2013 Excise Duty on Cigarettes (Quantitative Restrictions) |
SI. No. 497 of 2013 | Statutory Instrument | 16 December 2013 | S.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 2013 | Statutory Instrument | 3 October 2013 | S.I. 378 of 2013 Stock relief for farmers |
S.I. No. 252 of 2013 | Statutory Instrument | 11 July 2013 | S.I. 252 of 2013 European Union (Value-Added Tax) Regulations 2013 |
S.I. No. 249 of 2013 | Statutory Instrument | 10 July 2013 | S.I. 249 of 2013: VAT (Refund of Tax) (Rescue Boats & Related Equipment) Order 2013 |
S.I. No. 227 of 2013 | Statutory Instrument | 28 June 2013 | S.I. 227 of 2013 Taxes Consolidation Act 1997 (Cessation of Section 472A in respect of certain claims) Order 2013 |
S.I. No. 229 of 2013 | Statutory Instrument | 28 June 2013 | S.I. 229 of 2013 Taxes Consolidation Act 1997 (Cessation of Section 88A in respect of certain claims) Order 2013 |
SI 549 of 2012 | Statutory Instrument | 19 December 2012 | European Union (Administrative co-operation in the field of taxation) Regulations 2012 |
Finance (Local Property Tax) Bill 2012 | Bill | 4 December 2012 | Finance (Local Property Tax) Bill 2012 |
SI 482 of 2012 | Statutory Instrument | 29 November 2012 | S.I. 482 of 2012 Extention of the 100% rate of stock relief for young trained farmers to 31 December 2012. |
S.I. 429 of 2012 | Statutory Instrument | 6 November 2012 | EU VAT (No. 2) Regulations 2012 - SI 429-2012, Place of Supply |
S.I. 401 of 2012 | Statutory Instrument | 18 October 20212 | SI 401 of 2012 Finance Act 2011 (Commencement of Section 32) Order 2012 |
S.I. 392 of 2012 | Statutory Instrument | 5 October 2012 | SI 392 of 2012 Value-Added Tax Consolidation Act 2010 (Section 14(2)) (Commencement) Order 2012 |
S.I. 354 of 2012 | Statutory Instrument | 20 September 2012 | SI 354 of 2012 EU VAT Regulations on invoices |
S.I. 267 of 2012 | Statutory Instrument | 25 July 2012 | SI 267 of 2012 European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations 2012 |
S.I. 266 of 2012 | Statutory Instrument | 25 July 2012 | SI 266 of 2012 Value-Added Tax (Refund of Tax) (Touring Coaches) Order 2012 |
Betting (Amendment) Bill 2012 | Bill | 17 July 2012 | Betting (Amendment) Bill 2012 |
S.I. 201 of 2012 | Statutory Instrument | 12 June 2012 | SI 201 of 2012 Value-Added Tax (Refund of Tax) (Flat-Rate Farmers) Order 2012 |
S.I. No. 757/2004 | Statutory Instrument | 25 January 2005 | European Communities (Income Tax Relief For Investment in Corporate Trades - Business Expansion Scheme and Seed Capital Scheme) Regulations 2004 |
S.I. No. 613/2007 | Statutory Instrument | 7 September 2007 | European Communities (Income Tax Relief for Investment in Corporate Trades Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 |
S.I. No. 614/2007 | Statutory Instrument | 7 September 2007 | Finance Act 2007 (Commencement of Section 19(1)) Order 2007 |
S.I. No. 272/2007 | Statutory Instrument | 15 June 2007 | Value-Added Tax (Amendment) Regulations 2007 |
S.I. No. 238/2008 | Statutory Instrument | 4 July 2008 | Value-Added Tax (Amendment) Regulations 2008 |
S.I. No. 308/2008 | Statutory Instrument | 5 August 2008 | Finance Act 2003 (Commencement of Section 164) Order 2008 |
S.I. No. 289/2009 | Statutory Instrument | 31 July 2009 | Value-Added Tax (Amendment) Regulations 2009 |
S.I. No. 520/2009 | Statutory Instrument | 18 December 2009 | European Communities (Value-Added Tax) Regulations 2009 |
S.I. No. 577/2009 | Statutory Instrument | 8 January 2010 | Value-Added Tax (Amendment) (No. 2) Regulations 2009 |
S.I. No. 144/2010 | Statutory Instrument | 9 April 2010 | Value-Added Tax (Amendment) Regulations 2010 |
S.I. No. 213/2010 | Statutory instrument | 21 May 2010 | National Solidarity Bond and State Savings Account |
S.I. No. 317/2010 | Statutory Instrument | 2 July 2010 | European Communities (Value-Added Tax) Regulations 2010 |
S.I. No. 612/2010 | Statutory Instrument | 28 December 2010 | European Union (Value-Added Tax) Regulations 2010 |
S.I. No. 639/2010 | Statutory Instrument | 31 December 2010 | Value-Added Tax Regulations 2010 |
S.I. No. 643/2010 | Statutory Instrument | 31 December 2010 | Taxes (Publication of Names of Tax Defaulters) Order 2010 |
S.I. No. 7/2011 | Statutory Instrument | 17 January 2011 | Mandatory Disclosure of Certain Transactions Regulations 2011 |
S.I. No. 660/2011 | Statutory Instrument | 13 December 2011 | Finance Act 2011 (Commencement of section 20) Order 2011 |
Council Directive 2006/112/EC | EU Council Directive | 28 November 2006 | Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. |
Council Directive 2006/138/EC | EU Council Directive | 19 December 2006 | Council 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/EC | EU Council Directive | 20 December 2007 | Council 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/EC | EU Council Directive | 20 December 2007 | Council 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/EC | EU Council Directive | 12 February 2008 | Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital. |
Council Directive 2008/8/EC | EU Council Directive | 12 February 2008 | Council 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/EC | EU Council Directive | 12 February 2008 | Council 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 Directive | 26 May 2008 | Council 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/EC | EU Council Directive | 16 December 2008 | Council 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/EC | EU Council Directive | 5 May 2009 | Council 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/EC | EU Council Directive | 25 June 2009 | Council 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/EC | EU Council Directive | 19 October 2009 | Council 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/EU | EU Council Directive | 22 December 2009 | Council 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/EU | EU Council Directive | 16 March 2010 | Council 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/EU | EU Council Directive | 13 July 2010 | Council 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/EU | EU Council Directive | 14 October 2010 | Council 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/EU | EU Council Directive | 7 December 2010 | Council 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 Directive | 27 October 2003 | Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity. |
Council Regulation 143/2008 | EU Council Regulation | 12 February 2008 | Council 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 1179/2008 | EU Commission Regulation | 28 November 2008 | Commission 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 37/2009 | EU Council Regulation | 16 December 2008 | Council 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 1174/2009 | EU Commission Regulation | 30 November 2009 | Commission 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 904/2010 | EU Council Regulation | 7 October 2010 | Council 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 Bill | Bill | Still outstanding | Progress so far on the Betting, Gaming and Lotteries (Unclaimed Winnings) Bill. |
Value-Added Tax Consolidation Act 2010 | Act | 18 November 2010 | All stages of the Value-Added Tax Consolidation Act, 2010. |