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legal-2026.07.26-907

  1. Provision text match · Ireland · en

    Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025.

    unknown Order Document — Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025.

    Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025.

    S.I. No. 341/2025 - Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 (Commencement) Order 2025 Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 22 nd July, 2025. I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 1(2) of the

    Topics: legislative commencement, tax

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  2. Provision text match · Ireland · en

    Social Welfare (Bereaved Partner’s Pension and Miscellaneous Provisions) Act 2025

    unknown Act or statute Document — Social Welfare (Bereaved Partner’s Pension and Miscellaneous Provisions) Act 2025

    Social Welfare (Bereaved Partner’s Pension and Miscellaneous Provisions) Act 2025

    of double pension 16. Repeal of section 167A of Principal Act 17. Consequential amendments to Principal Act 18. Amendment of section 126 of Taxes Consolidation Act 1997 PART 3 Miscellaneous Amendments to Principal Act and Family Courts Act 2024 19. Invalidity Pension 20. Attendance at, and participation in, questioning of detained person by relevant officers

    Topics: bereaved partner's pension, family law, pensions, tax

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  3. Provision text match · Ireland · en

    ACP-EEC Convention of Lomé (Privileges and Immuniities) Order, 1985.

    unknown Treaty Document — ACP-EEC Convention of Lomé (Privileges and Immuniities) Order, 1985.

    ACP-EEC Convention of Lomé (Privileges and Immuniities) Order, 1985.

    inisters shall be inviolable. ARTICLE 4 The Council of ACP Ministers, its assets, income and other property shall be exempt from all direct taxes. The host State shall, wherever possible, take the appropriate measures to remit or refund the amount of indirect taxes or sales taxes included in the price of movable or immovable property, where the Council of AC

    Topics: customs, government administration, tax

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  4. Provision text match · Ireland · en

    Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks (Amendment) Act 2025

    unknown Act or statute Document — Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks (Amendment) Act 2025

    Remediation of Dwellings Damaged by the Use of Defective Concrete Blocks (Amendment) Act 2025

    ns 10A and 10B in Act of 1990 39. Amendment of section 11 of Act of 1990 40. Amendment of section 12 of Act of 1990 PART 4 41. Amendment of Taxes Consolidation Act 1997 42. Amendment of section 3 of Multi-Unit Developments Act 2011 Building Control Act 1990 (No. 3) Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 (No. 24) Data Sha

    Topics: building control, data sharing, housing remediation, legislation amendment

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  5. Provision text match · Ireland · en

    Farm Tax Regulations, 1986.

    unknown Regulation Document — Farm Tax Regulations, 1986.

    Farm Tax Regulations, 1986.

    S.I. No. 327/1986 - Farm Tax Regulations, 1986. S.I. No. 327 of 1986. FARM TAX REGULATIONS, 1986. The Minister for the Environment in exercise of the powers conferred on him by sections 9 12 of the Farm Tax Act, 1985 (No. 17 of 1985) hereby makes the following Regulations:— 1. These Regulations may be cited as the Farm Tax Regulations, 1986. 2. The year 1986

    Topics: farm tax, tax rate, tax records

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  6. Provision text match · Ireland · en

    Income Tax (Employments) Regulations, 1984.

    unknown Regulation Document — Income Tax (Employments) Regulations, 1984.

    Income Tax (Employments) Regulations, 1984.

    S.I. No. 67/1984 - Income Tax (Employments) Regulations, 1984. S.I. No. 67 of 1984. INCOME TAX (EMPLOYMENTS) REGULATIONS, 1984. The Revenue Commissioners, in exercise of the powers conferred upon them by section 127 of the Income Tax Act, 1967 (No. 6 of 1967), hereby make the following Regulations: 1. (1) These Regulations may be cited as the Income Tax (Emp

    Topics: PAYE, casual employment, employment tax, withholding

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  7. Provision text match · Ireland · en

    Income Tax (Employments) Regulations, 1985.

    unknown Regulation Document — Income Tax (Employments) Regulations, 1985.

    Income Tax (Employments) Regulations, 1985.

    S.I. No. 148/1985 - Income Tax (Employments) Regulations, 1985. S.I. No. 148 of 1985. INCOME TAX (EMPLOYMENTS) REGULATIONS, 1985. The Revenue Commissioners, in exercise of the powers conferred upon them by section 127 of the Income Tax Act, 1967 (No. 6 of 1967), hereby make the following regulations: 1. (1) These Regulations may be cited as the Income Tax (E

    Topics: PAYE, casual employment, employee tax deduction

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  8. Provision text match · Ireland · en

    Value-Added Tax (Refund of Tax) (No. 19) Order, 1986.

    unknown Order Document — Value-Added Tax (Refund of Tax) (No. 19) Order, 1986.

    Value-Added Tax (Refund of Tax) (No. 19) Order, 1986.

    S.I. No. 68/1986 - Value-Added Tax (Refund of Tax) (No. 19) Order, 1986. S.I. No. 68 of 1986. VALUE-ADDED TAX (REFUND OF TAX) (No. 19) ORDER, 1986. I, JOHN BRUTON, Minister for Finance, in exercise of the powers conferred on me by section 20 (3) of the Value-Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows: 1. (1) This Order may be cited as the

    Topics: VAT refund, transport by road, vehicle acquisition

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  9. Provision text match · Ireland · en

    Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025

    unknown Act or statute Document — Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025

    Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025

    Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 Permanent Page URL View by Section Amharc de réir Ailt View Full Act Amharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Open PDF Oscail PDF Priontáil an tAcht Iomlán Previous Sect

    Topics: VAT, local property tax, tax administration

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  10. Provision text match · Ireland · en

    Finance Act, 1983

    unknown Act or statute Document — Finance Act, 1983

    Finance Act, 1983

    vious Section Alt Roimhe Next Section An Chéad Alt Eile Priontáil an tAlt 15 1983 FINANCE ACT, 1983 ARRANGEMENT OF SECTIONS PART I Income Tax, Income Levy, Corporation Tax and Capital Gains Tax Chapter I Income Tax 1. Amendment of section 1 (exemption from income tax) of Finance Act, 1980. 2. Alteration of rates of income tax. 3. Maintenance in the case of

    Topics: corporation tax, excise duty, income tax, residential property tax

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  11. Provision text match · Ireland · en

    Farm Tax Act, 1985

    unknown Act or statute Document — Farm Tax Act, 1985

    Farm Tax Act, 1985

    Farm Tax Act, 1985 Permanent Page URL View by Section Amharc de réir Ailt View Full Act Amharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Priontáil an tAcht Iomlán Previous Section Alt Roimhe Next Section An Chéad Alt Eile Priontáil an tAlt 17 198

    Topics: farm tax

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  12. Provision text match · Ireland · en

    Finance Act 2025 (Section 46(1)(r)) (Commencement) Order 2025.

    unknown Order Document — Finance Act 2025 (Section 46(1)(r)) (Commencement) Order 2025.

    Finance Act 2025 (Section 46(1)(r)) (Commencement) Order 2025.

    to be a legal interpretation. Section 46 (1)(r) of the Finance Act 2025 (No. 18 of 2025) provides for the extension of section 481A of the Taxes Consolidation Act 1997 (relief for investment in digital games) for a period of 6 years to 31 December 2031. The 1st day of January 2026 is appointed as the day on which section 46 (1)(r) of the Finance Act 2025 (N

    Topics: tax

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  13. Provision text match · Ireland · en

    Finance Act, 1985

    unknown Act or statute Document — Finance Act, 1985

    Finance Act, 1985

    vious Section Alt Roimhe Next Section An Chéad Alt Eile Priontáil an tAlt 10 1985 FINANCE ACT, 1985 ARRANGEMENT OF SECTIONS PART I Income Tax, Income Levy, Corporation Tax and Capital Gains Tax Chapter I Income Tax 1. Amendment of provisions relating to exemption from income tax. 2. Alteration of rates of income tax. 3. Personal reliefs. 4. Amendment of se

    Topics: capital acquisitions tax, corporation tax, excise, income tax

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  14. Provision text match · Ireland · en

    Double Income Tax on Shipping (Sweden) Relief Order, 1931.

    unknown Order Document — Double Income Tax on Shipping (Sweden) Relief Order, 1931.

    Double Income Tax on Shipping (Sweden) Relief Order, 1931.

    S.I. No. 83/1931 - Double Income Tax on Shipping (Sweden) Relief Order, 1931. STATUTORY RULES AND ORDERS. 1931. No. 83. DOUBLE INCOME TAX ON SHIPPING (SWEDEN) RELIEF ORDER, 1931. WHEREAS it is enacted by Section 4 of the Finance Act, 1927 (No. 18 of 1927), that whenever under any law from time to time in force in any foreign state income tax or any tax corre

    Topics: cross-border taxation, income tax relief, shipping

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  15. Provision text match · Ireland · en

    Farm Tax (Fees) Regulations, 1986.

    unknown Regulation Document — Farm Tax (Fees) Regulations, 1986.

    Farm Tax (Fees) Regulations, 1986.

    S.I. No. 331/1986 - Farm Tax (Fees) Regulations, 1986. S.I. No. 331 of 1986. FARM TAX (FEES) REGULATIONS, 1986. I, JOHN BRUTON, Minister for Finance, in exercise of the powers conferred on me by section 27 of the Farm Tax Act, 1985 (No. 17 of 1985), hereby make the following Regulations: 1. These Regulations may be cited as the Farm Tax (Fees) Regulations, 1

    Topics: appeals, revision applications, tax administration

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  16. Provision text match · Ireland · en

    Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order, 1984.

    unknown Order Document — Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order, 1984.

    Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order, 1984.

    S.I. No. 76/1984 - Double Taxation Relief (Taxes on Income and Capital) (Swiss Confederation) Order, 1984. S.I. No. 76 of 1984. DOUBLE TAXATION RELIEF (TAXES ON INCOME AND CAPITAL) (SWISS CONFEDERATION) ORDER, 1984. WHEREAS it is enacted by section 361 (1) of the Income Tax Act, 1967 (No. 6 of 1967), as amended by section 38 (1) of the Capital Gains Tax Act,

    Topics: double taxation relief, tax credits, withholding tax

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  17. Provision text match · Ireland · en

    Double Taxation Relief (Taxes on Income and Capital) (Australia) Order 1983.

    unknown Order Part document.segment-2 — Double Taxation Relief (Taxes on Income and Capital) (Australia) Order 1983. — segment 2

    Double Taxation Relief (Taxes on Income and Capital) (Australia) Order 1983. — segment 2

    itten notice of termination and, in that event, this Agreement shall cease to be effective— ) in Australia— (i) with respect to withholding tax on income that is derived by a non-resident, in relation to income derived on or after 1 July in the calendar year immediately following that in which the notice of termination is given; (ii) with respect to other Au

    Topics: capital gains tax, corporation tax, cross-border taxation, double taxation

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  18. Provision text match · Ireland · en

    Finance (Increase of Income Tax) Act, 1931

    unknown Act or statute Document — Finance (Increase of Income Tax) Act, 1931

    Finance (Increase of Income Tax) Act, 1931

    Finance (Increase of Income Tax) Act, 1931 Permanent Page URL View by Section Amharc de réir Ailt View Full Act Amharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Priontáil an tAcht Iomlán Previous Section Alt Roimhe Next Section An Chéad Alt Eile P

    Topics: income tax

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  19. Provision text match · Ireland · en

    Value-Added Tax (Refund of Tax) (No. 16) Order, 1983.

    unknown Order Document — Value-Added Tax (Refund of Tax) (No. 16) Order, 1983.

    Value-Added Tax (Refund of Tax) (No. 16) Order, 1983.

    S.I. No. 324/1983 - Value-Added Tax (Refund of Tax) (No. 16) Order, 1983. S.I. No. 324 of 1983. VALUE-ADDED TAX (REFUND OF TAX) (No. 16) ORDER, 1983. I, ALAN M. DUKES, Minister for Finance, in exercise of the powers conferred on me by section 20 (3) of the Value Added Tax Act, 1972 (No. 22 of 1972), hereby order as follows: 1. (1) This Order may be cited as

    Topics: claims process, fuel used in fishing vessels, tax refund

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  20. Provision text match · Ireland · en

    Value-Added Tax (Determination of Tax Due by Reference To Moneys Received) Regulations, 1986.

    unknown Regulation Document — Value-Added Tax (Determination of Tax Due by Reference To Moneys Received) Regulations, 1986.

    Value-Added Tax (Determination of Tax Due by Reference To Moneys Received) Regulations, 1986.

    S.I. No. 298/1986 - Value-Added Tax (Determination of Tax Due by Reference To Moneys Received) Regulations, 1986. S.I. No. 298 of 1986. VALUE-ADDED TAX (DETERMINATION OF TAX DUE BY REFERENCE TO MONEYS RECEIVED) REGULATIONS, 1986. The Revenue Commissioners, in exercise of the powers conferred on them by section 32 of the Value-Added Tax Act, 1972 (No. 22 of 1

    Topics: VAT accounting basis, reporting, tax determination

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