“(ba) to the armed forces of a State party to the North Atlantic Treaty (signed at Washington on 4 April 1949) in the State, but not the Defence Forces, for the use of those armed forces, for the civilian staff accompanying them or for supplying their messes or canteens;”, and (b) by inserting the following paragraph after paragraph (ba) (inserted by paragraph (a)): “(bb) to the armed forces of a Member State (other than the Defence Forces) in the State, for the use of those armed forces, for the civilian staff accompanying them or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of an activity of the European Union under the common security and defence policy as set out in Section 2 of Chapter 2 of Title V of the Treaty on European Union;”.
\nWaiver of excise duty on renewal of certain liquor licences, public dancing licences and certificates of registration of clubs 31. (1) Subject to subsection (3), no duty of excise shall be chargeable, leviable or payable under section 43 of the Finance (1909-10) Act 1910 on the renewal, for the period from 1 October 2020 to 30 September 2021, of the following licences for the sale of intoxicating liquor specified in the First Schedule to that Act: (a) retailers’ on-licences; (b) passenger vessel licences; (c) railway restaurant car licences; (d) passenger aircraft licences.
\nAmendment of section 96 of Finance Act 2001 (interpretation (Part 2)) 32.
\nof the Finance Act 2001 is amended, in subsection (1), in the definition of “registered consignor”— (a) in paragraph (a) — (i) by deleting “, other than an authorised warehousekeeper,” and (ii) by deleting “to another Member State”, and (b) in paragraph (b) — (i) by deleting “, other than an authorised warehousekeeper,” and (ii) by deleting “from that other Member State”.
\nAmendment of section 132 of Finance Act 1992 (charge of excise duty) 33. (1)
\nof the Finance Act 1992 is amended, in subsection (3) — (a) by substituting the following subparagraph for subparagraph (i) of paragraph (a): “(i) in respect of the CO2 emissions of the vehicle— (I) in case it is a vehicle in respect of which the level of CO2 emissions measured in the manner referred to in subparagraph (ii) of paragraph (a) of the definition of CO2 emissions in section 130 is confirmed by reference to any document produced in support of the declaration for registration, by reference to Table 1 to this subsection, (II) where— (A) the level of CO2 emissions cannot be confirmed by reference to the relevant EC type-approval certificate, EC certificate of conformity or vehicle registration certificate issued in another Member State, and (B) the Commissioners are not satisfied of the level of CO2 emissions by reference to any other document produced in support of the declaration for registration, at the rate of an amount equal to the highest percentage specified in Table 1 to this subsection of the value of the vehicle or €740, whichever is the greater, or (III) in case it is a vehicle in respect of which the level of CO2 emissions measured in the manner referred to in subparagraph (i) or (iii) of paragraph (a), or paragraph (b), of the definition of CO2 emissions in section 130 is confirmed by reference to any document produced in support of the declaration for registration and the level of CO2 emissions measured in the manner referred to in subparagraph (ii) of paragraph (a) of that definition is not so confirmed, by reference to Table 1 to this subsection, subject to the modification that the CO2 emissions for the vehicle shall be adjusted— (A) in respect of such a vehicle designed to use heavy oil as a propellant, in accordance with the following formula:
\nX (1.1405) + 12.858, or (B) in respect of any other such vehicle, in accordance with the following formula:
\nX (0.9227) + 34.554, where X is the level of carbon dioxide emissions for the vehicle measured in the manner referred to in subparagraph (i) or (iii) of paragraph (a), or paragraph (b), as the case may be, of the definition of CO2 emissions in section 130, and where, in respect of a vehicle, more than one level of carbon dioxide emissions is measured in the manner referred to in a subparagraph or paragraph of the definition of CO2 emissions in section 130, the highest level of carbon dioxide emissions measured in that manner shall be the CO2 emissions for the vehicle for the purpose of clause (I) or (III), as the case may be, and”, (b) by substituting the following Table for Table 1 to that subsection: “Table 1 CO2 Emissions (CO2 g/km) Percentage payable of the value of the vehicle 0g/km up to and including 50g/km 7% or €140 whichever is the greater More than 50g/km up to and including 80g/km 9% or €180 whichever is the greater More than 80g/km up to and including 85g/km 9.75% or €195 whichever is the greater More than 85g/km up to and including 90g/km 10.5% or €210 whichever is the greater More than 90g/km up to and including 95g/km 11.25% or €225 whichever is the greater More than 95g/km up to and including 100g/km 12% or €240 whichever is the greater More than 100g/km up to and including 105g/km 12.75% or €255 whichever is the greater More than 105g/km up to and including 110g/km 13.5% or €270 whichever is the greater More than 110g/km up to and including 115g/km 14.25% or €285 whichever is the greater More than 115g/km up to and including 120g/km 15% or €300 whichever is the greater More than 120g/km up to and including 125g/km 15.75% or €315 whichever is the greater More than 125g/km up to and including 130g/km 16.5% or €330 whichever is the greater More than 130g/km up to and including 135g/km 17.25% or €345 whichever is the greater More than 135g/km up to and including 140g/km 18% or €360 whichever is the greater More than 140g/km up to and including 145g/km 19.5% or €390 whichever is the greater More than 145g/km up to and including 150g/km 21% or €420 whichever is the greater More than 150g/km up to and including 155g/km 23.5% or €470 whichever is the greater More than 155g/km up to and including 170g/km 26% or €520 whichever is the greater More than 170g/km up to and including 190g/km 31% or €620 whichever is the greater More than 190g/km 37% or €740 whichever is the greater ”, and (c) by substituting the following Table for Table 2 to that subsection: “Table 2 NOx emissions (NOx mg/km or mg/kWh) Amount payable per mg/km or mg/kWh
\nThe first 0-40 mg/km or mg/kWh, as the case may be €5 The next 40 mg/km or mg/kWh or part thereof, as the case may be, up to 80 mg/km or mg/kWh, as the case may be €15 The remainder above 80 mg/km or mg/kWh, as the case may be €25 ”.
\nAmendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.) 34. (1) Section 135C of the Finance Act 1992 is amended, in subsection (3), by substituting the following subparagraph for subparagraph (ii) of paragraph (b): “(ii) in a case in which the open market selling price (within the meaning of section 133) of the vehicle is— (I) less than or equal to €40,000, €5,000, (II) greater than €40,000, but less than €50,000, the amount calculated in accordance with the following formula:
\n5000 - , and (III) greater than or equal to €50,000, €0.”.
\nAmendment of Part I of Schedule to Act of 1952 35. (1) In this section “Act of 1952” means the Finance (Excise Duties) (Vehicles) Act 1952 .
\nand which has a CO2 emissions level measured in the manner referred to in paragraph (a)(ii) of the definition of ‘CO2 emissions’ in section 130 of the Finance Act 1992 — (I) of 0 grams per kilometre, €120 (II) exceeding 0 grams per kilometre but not exceeding 50 grams per kilometre, €140 (III) exceeding 50 grams per kilometre but not exceeding 80 grams per kilometre, €150 (IV) exceeding 80 grams per kilometre but not exceeding 90 grams per kilometre, €160 (V) exceeding 90 grams per kilometre but not exceeding 100 grams per kilometre, €170 (VI) exceeding 100 grams per kilometre but not exceeding 110 grams per kilometre, €180 (VII) exceeding 110 grams per kilometre but not exceeding 120 grams per kilometre, €190 (VIII) exceeding 120 grams per kilometre but not exceeding 130 grams per kilometre, €200 (IX) exceeding 130 grams per kilometre but not exceeding 140 grams per kilometre, €210 (X) exceeding 140 grams per kilometre but not exceeding 150 grams per kilometre, €270 (XI) exceeding 150 grams per kilometre but not exceeding 160 grams per kilometre, €280 (XII) exceeding 160 grams per kilometre but not exceeding 170 grams per kilometre, €420 (XIII) exceeding 170 grams per kilometre but not exceeding 190 grams per kilometre, €600 (XIV) exceeding 190 grams per kilometre but not exceeding 200 grams per kilometre, €790 (XV) exceeding 200 grams per kilometre but not exceeding 225 grams per kilometre, €1,250 (XVI) exceeding 225 grams per kilometre, €2,400 (XVII) that— (A) cannot be confirmed by the Revenue Commissioners by reference to the relevant EC type-approval certificate or EC certificate of conformity, and (B) the Revenue Commissioners are not satisfied of by reference to any other document produced in support of the declaration for registration pursuant to section 131 of the Finance Act 1992 , €2,400”.
\nAmendment of section 92 of Finance Act 1989 36. (1)
\nof the Finance Act 1989 is amended— (a) in subsection (2)(a), by deleting “including such further medical criteria in relation to disabilities as may be considered necessary,”, and (b) in subsection (5) — (i) in the definition of “primary medical certification”, by substituting “accordingly;” for “accordingly.”, and (ii) by inserting the following definition after the definition of “primary medical certification”: “‘severely and permanently disabled person’ means a person who satisfies one or more of the following criteria: (a) the person is wholly or almost wholly without the use of both legs; (b) the person is wholly without the use of one of their legs and almost wholly without the use of the other leg such that they are severely restricted as to movement of their lower limbs; (c) the person has no hands or no arms; (d) the person has one leg or no legs; (e) the person is wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg; (f) the person has the medical condition of dwarfism and has serious difficulties in the movement of their lower limbs.”.
\nValue-Added Tax Interpretation (Part 3) 37. In this Part “Principal Act” means the Value-Added Tax Consolidation Act 2010 .
\nAmendment of section 2 of Principal Act (interpretation - general) 38. Section 2(1) of the Principal Act is amended by substituting the following for the definition of “immovable goods”: “‘immovable goods’ has the same meaning as ‘immovable property’ has in Article 13b (inserted by Council Implementing Regulation 1042/2013 of 7 October 201330 ) of Council Implementing Regulation 282/2011/EU of 15 March 201131 ;”.
\nAmendment of section 46 of Principal Act (rates of tax) 39. The Principal Act is amended in section 46(1) with effect from 1 November 2020— (a) in paragraph (c), by substituting “paragraphs (ca) and (cb)” for “paragraph (ca)”, and (b) by inserting the following paragraph after paragraph (ca): “(cb) during the period from 1 November 2020 to 31 December 2021, 9 per cent in relation to goods or services of a kind specified in paragraphs 3(1), 3(3), 7(b) to (e), 8, 11 and 13(3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);”.
\nAmendment of section 86 of Principal Act (special provisions for tax invoiced by flat-rate farmers) 40. Section 86 of the Principal Act is amended in subsection (1) with effect from 1 January 2021 by substituting “5.6 per cent” for “5.4 per cent”.
\nTax representative 41. The Principal Act is amended— (a) in section 5(1)(b), by substituting “94(3), 108C and 109A” for “94(3) and 108C”, (b) by inserting the following section after section 109: “Tax representative 109A. (1) Subject to subsections (2) and (3), the Revenue Commissioners may, where it appears requisite to them to do so for the protection of the revenue, serve on a taxable person a notice in writing requiring the person to appoint a representative (in this section referred to as a ‘tax representative’) who is established in the Community to be the person who shall be liable for the payment of tax due and payable by the taxable person.
\nAmendment of section 24, Schedule 1 and Schedule 2 of Principal Act 42. (1) The Principal Act is amended— (a) in section 24, by inserting the following subsection after subsection (2): “(2A) The application by the armed forces of a Member State taking part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy, for the use of those armed forces or for the use of the civilian staff accompanying those armed forces, of goods which those armed forces have not purchased subject to the general rules governing taxation on the domestic market of a Member State shall be treated as an intra-Community acquisition of goods for consideration, where the importation of those goods would not be eligible for the exemption provided for in the provisions implementing Article 143(1)(ga) of the VAT Directive in the Member State on whose domestic market the goods were purchased.”, (b) in Schedule 1, in paragraph 15, by inserting the following subparagraph after subparagraph (2): “(3) The importation of goods by the armed forces of a Member State other than the State for the use of those forces or the civilian staff accompanying those forces or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.”, and (c) in Schedule 2, in paragraph 5— (i) by inserting the following subparagraph after subparagraph (1A): “(1B) The supply of goods or services to a Member State other than the State, where those goods or services are intended for the armed forces of any state which is party to the North Atlantic Treaty, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in the common defence effort of the parties to the North Atlantic Treaty.”, and (ii) by inserting the following subparagraphs after subparagraph (1B) (inserted by subparagraph (i)): “(1C) The supply of goods or services within the State, intended either for the armed forces of a Member State other than the State for the use of those forces, or the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.
\n(1D) The supply of goods or services to a Member State other than the State, intended for the armed forces of any Member State, other than the Member State of destination of the goods or services, as the case may be, for the use of those forces, or of the civilian staff accompanying them, or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of a European Union activity under the European Union common security and defence policy.”.
\nFood and drink 43. The Principal Act is amended— (a) in section 25, by deleting subsection (2), (b) in Schedule 2, in paragraph 8(1) — (i) by substituting the following clause for clause (a): “(a) a supply to which paragraph 3(1) or (3) of Schedule 3 relates,”, (ii) in clause (b), by substituting “to this paragraph,” for “to this paragraph, and”, (iii) in clause (c), by substituting “of that table, and” for “of that table.”, and (iv) by inserting the following clause after clause (c): “(d) a supply to which paragraph 5(1) of Schedule 1 relates.”, and (c) in Schedule 3— (i) in paragraph 1(1), by deleting the definition of “in the course of catering”, and (ii) in paragraph 3— (I) by substituting the following subparagraph for subparagraph (1): “(1) The supply of restaurant or catering services, excluding— (a) a supply to which paragraph 5(1) of Schedule 1 relates, (b) the supply of food and drink that falls within Part A of the food and drink table, and (c) the supply of food and drink that falls within column (1) of Part E of the food and drink table, but not including juices extracted from fruit.”, and (II) by deleting subparagraph (2).
\nAmendment of Schedule 2 (zero-rated goods and services) to, and section 46 (rates of tax) of, Principal Act 44. The Principal Act is amended— (a) in paragraph 11 of Schedule 2, by inserting the following subparagraph after subparagraph (3): “(4) (a) The supply of personal protection equipment, thermometers, hand sanitiser, oxygen, medical ventilators and specialist respiratory equipment including respirators for intensive and sub-intensive care and other oxygen therapy apparatus including oxygen tents, when supplied— (i) to— (I) the Health Service Executive, for use in the delivery of Covid-19 related health care services, and (II) hospitals, general practitioners, nursing homes and residential care facilities, for use in the delivery of Covid-19 related health care services to their patients or residents, as the case may be, and (ii) subject to such order as may be made under section 46(5), during the period beginning on 9 April 2020 and ending on 30 April 2021. (b) In this subparagraph, ‘Covid-19’ has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020 .”, and (b) in section 46, by inserting the following subsection after subsection (4): “(5) (a) Where the European Commission adopts a decision to extend or further extend the period of application of the relief granted by Commission Decision (EU) 2020/491 to a date later than 30 April 2021 or to any later date, as the case may be (in this paragraph referred to as the ‘extended period’), the Minister shall by order amend subclause (ii) of paragraph 11(4)(a) of Schedule 2 so as to extend or further extend, as the case may be, the period specified in that subclause for such extended period. (b) An order under paragraph (a) may, if so expressed, have retrospective effect. (c) An order under paragraph (a) shall be laid before Dáil Éireann as soon as may be after it has been made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder. (d) In this subsection— ‘Commission Decision (EU) 2020/491’ means Commission Decision (EU) 2020/491 of 3 April 202034 on relief from import duties and VAT exemption on importation granted for goods needed to combat the effects of the Covid-19 outbreak during 2020, as amended by Commission Decision (EU) 2020/1101 of 23 July 202035 and Commission Decision (EU) 2020/1573 of 28 October 202036
\n; ‘Covid-19’ has the same meaning as in the Emergency Measures in the Public Interest (Covid-19) Act 2020 .”.
\nAmendment of section 120 and Schedules 1 and 3 to Principal Act (accommodation) 45. The Principal Act is amended— (a) in section 120(15), by substituting the following for paragraph (a): “(a) the circumstances, terms and conditions under which (for the purposes of paragraph 11 of Schedule 3)— (i) a letting of immovable goods constitutes a letting in the guest sector or holiday sector, or (ii) accommodation constitutes guest accommodation or holiday accommodation,”, (b) in Part 2 of Schedule 1, in paragraph 11, by substituting “supplies” for “letting hotel or holiday accommodation”, and (c) in Part 2 of Schedule 3, by substituting the following for paragraph 11: “11. Subject to regulations, if any— (a) letting immovable goods (other than in the course of the provision of facilities of a kind specified in paragraph 12), where those goods consist of a room in a hotel or guesthouse, or (b) the provision of holiday or guest accommodation in— (i) a hotel, (ii) a guesthouse, (iii) all or part of a house, (iv) all or part of an apartment, or (v) another establishment, including the letting of a place in a caravan park or camping site.”.
\nAmendment of Schedules 2 and 3 to Principal Act 46. The Principal Act is amended— (a) in Schedule 2— (i) in Part 1— (I) in paragraph 4, by inserting the following subparagraph after subparagraph (2): “(2A) The supply of services, other than those referred to in subparagraph (2), to meet the direct needs of— (a) sea-going vessels to which subparagraph (2)(a) relates or their cargoes, or (b) aircraft to which subparagraph (2)(b) relates or their cargoes.”, and (II) in paragraph 6(2), by substituting the following clause for clause (d): “(d) services of the kind referred to in— (i) paragraph 4(2) (Supply, hiring, repair, maintenance, etc. of sea-going vessels or aircraft), or (ii) paragraph 4(2A) (To meet the direct needs of sea-going vessels or aircraft, or of their cargoes);”, and (ii) in Part 2, with effect from 1 January 2022, by deleting paragraph 13(4), and (b) in Part 2 of Schedule 3— (i) with effect from 1 January 2021, by inserting the following paragraph after paragraph 5: “5A. Menstrual cups, menstrual pants and menstrual sponges.”, and (ii) in paragraph 8, by substituting the following subparagraph for subparagraph (3): “(3) Admission to fairgrounds or amusement parks, but excluding any part of the fee for such admission which relates to goods or services other than such admission.”.
\nStamp Duties Interpretation (Part 4) 47. In this Part, “Principal Act” means the Stamp Duties Consolidation Act 1999 .
\nAmendment of section 31C of Principal Act (shares deriving value from immovable property situated in the State) 48. Section 31C of the Principal Act is amended by inserting the following subsection after subsection (7): “(7A) Where an agreement (within the meaning of section 31D) is chargeable to stamp duty under section 31D and would, but for that section, be treated as a conveyance or transfer on sale for the purposes of subsection (5) (in accordance with subsection (7)), the agreement shall be so treated and not be chargeable to stamp duty under section 31D.”.
\nAmendment of section 81C of Principal Act (further farm consolidation relief) 49. (1) Section 81C of the Principal Act is amended— (a) in subsection (1)(a), in the definition of “relevant period”, by substituting “31 December 2022” for “31 December 2020”, and (b) in subsection (12), by substituting “31 December 2022” for “31 December 2020”.
\nAmendment of section 83D of Principal Act (repayment of stamp duty where land used for residential purposes) 50. Section 83D of the Principal Act is amended— (a) in subsections (3)(c)(i) and (5)(a) by substituting “30 months” for “2 years”, (b) by substituting the following subsection for subsection (4): “(4) Where the land is acquired for the purpose of constructing a single dwelling unit— (a) subsection (3)(c)(ii) shall not apply, and (b) where a declaration of intention to opt out of statutory certification has been submitted in accordance with article 9(5) of the Regulations of 1997 and included on the public register in accordance with paragraph (10) of article 20F of those Regulations, the dwelling unit specified in a commencement notice shall, for the purposes of this section, be treated as completed when a completion certificate is issued under subsection (13) or (14) of section 9D of the Electricity Regulation Act 1999 not later than 30 months after the date of sending by a building control authority, in accordance with article 10(2) or 20A(3)(b), as the case may be, of the Regulations of 1997, of an acknowledgment in relation to that commencement notice.”, and (c) in subsection (18) by substituting “31 December 2022” for “31 December 2021”.
\nInsurance regulations - stamp duty 51. The Principal Act is amended— (a) in section 103(1), in the definition of “appropriate person”— (i) by deleting paragraphs (e) and (f), (ii) in paragraph (j), by substituting “for themselves,” for “for themselves;”, and (iii) by inserting the following paragraph after paragraph (j): “(k) an insurance undertaking (within the meaning of the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ));”, (b) in section 124B(1), in paragraph (b) of the definition of “insurer”, by substituting “the holder of an authorisation to carry on insurance of a class listed in Schedule 2 to the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 )” for “the holder of an authorisation within the meaning of the European Communities (Life Assurance) Framework Regulations 1994 ( S.I. No. 360 of 1994 )”, (c) in section 125(1) — (i) in the definition of “assessable amount”, by substituting “a leading insurer (as that term is used in the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ))” for “a leading insurer (within the meaning of the European Communities (Co-insurance) Regulations, 1983 ( S.I. No. 65 of 1983 ))”, and (ii) in the definition of “insurer”, by substituting “the holder of an authorisation to carry on insurance of a class listed in Schedule 1 to the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 )” for “the holder of an authorisation within the meaning of the European Communities (Non-Life Insurance) Framework Regulations, 1994 ( S.I. No. 359 of 1994 )”, and (d) in section 125B(1), by substituting the following for the definition of “insurer”: “‘insurer’ means the holder of an authorisation to carry on insurance of a class listed in Schedule 2 to the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 )”.
\nAmendment of section 126AA of Principal Act (further levy on certain financial institutions) 52. (1) Section 126AA(6) of the Principal Act is amended by substituting “308 per cent” for “170 per cent”.
\nAmendment of Schedule 1 to Principal Act (stamp duties on instruments) 53. Schedule 1 to the Principal Act is amended, in the Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance”, in paragraph (5)(a)(ii), by substituting “1 January 2024” for “1 January 2021”.
\nCapital Acquisitions Tax Interpretation (Part 5) 54. In this Part “Principal Act” means the Capital Acquisitions Tax Consolidation Act 2003 .
\nAmendment of section 46 of Principal Act (delivery of returns) 55. Section 46 of the Principal Act is amended in subsection (4) — (a) by substituting “aggregate,” for “aggregate, or” in paragraph (a), and (b) by inserting the following paragraph after paragraph (a): “(aa) the gift comprises or includes— (i) agricultural property within the meaning of section 89(1), or (ii) relevant business property within the meaning of section 93(1), or”.
\nAmendments of Principal Act in relation to 4-year time limit on enquiries, assessments and repayments 56. The Principal Act is amended— (a) in section 46 in subsection (7A) by substituting the following paragraphs for paragraphs (a) and (b): “(a) subject to paragraphs (b) and (c), 31 December in the year in which the relevant return is received by the Commissioners, (b) in the case of inheritances referred to in sections 15(1) and 20(1), the date on which the relevant return is received by the Commissioners, or (c) if later than the date referred to in paragraph (a), where the matter of such conditions being satisfied is relevant to the assessment of the tax concerned, the latest date on which all of the conditions for a relief or exemption were required to be satisfied.”, (b) in section 49— (i) in subsection (6A) by substituting the following paragraph for paragraph (a): “(a) For the purposes of subsection (6) an assessment, a correcting assessment or an additional assessment made in connection with, or in relation to, a relevant return may not be made after the expiry of 4 years from— (i) 31 December in the year in which the relevant return is received by the Commissioners, or (ii) in the case of inheritances referred to in sections 15(1) and 20(1), the date on which the relevant return is received by the Commissioners.”, and (ii) by substituting the following subsection for subsection (6B): “(6B) Notwithstanding subsection (6A), an assessment, a correcting assessment or an additional assessment may be made by the Commissioners at any time— (a) where they have reasonable grounds for believing that any form of fraud or neglect (within the meaning given in section 46(7B)(b)) has been committed by, or on behalf of any accountable person in connection with, or in relation to, any relevant return (within the meaning given in subsection (6A)) which is the subject of assessment, or (b) to take account of any fact or matter arising by reason of an event occurring after a relevant return is received by the Commissioners.”, and (c) in section 57(3) by substituting the following paragraph for paragraph (a): “(a) 31 December in the year in which that tax was due to be paid in accordance with section 46(2A), or”.
\nMiscellaneous Interpretation (Part 6) 57. In this Part “Principal Act” means the Taxes Consolidation Act 1997 .
\nAmendment of Principal Act (appeals to Appeals Commissioners) 58. (1) The Principal Act is amended, in Part 40A— (a) in section 949AP, in subsection (1), by substituting “Subject to section 949AX, the Appeal Commissioners’ determination” for “the Appeal Commissioners’ determination”, (b) in section 949AV, by substituting the following subsection for subsection (1): “(1) Subject to subsections (4) and (5) (in the case of a direction given under section 949T(1)), the Appeal Commissioners may dismiss an appeal where a party has failed to comply, to the Appeal Commissioners’ satisfaction, with a direction given by them under— (a) subsection (1) of section 949E, in relation to the matter referred to in paragraph (2)(a) of that section, (b) section 949Q(1), (c) section 949S(1), or (d) section 949T(1).”, and (c) by inserting the following Chapter after Chapter 7: “Chapter 8 Appeal Commissioner vacating office before completion of appeal Appeal Commissioner vacating office: prior to determination 949AW. Where, in relation to an appeal— (a) a hearing has commenced but is not completed, or (b) a hearing has been completed but a determination has not been made, by the one or more Appeal Commissioners who presided over the hearing (and the omission to complete or do the foregoing thing is due to one or more Appeal Commissioners having vacated, in whatever circumstances, office), the appeal shall, as one or more other Appeal Commissioners decide, either— (i) be reheard by one or more other Appeal Commissioners as if the first hearing had not commenced or been completed, as the case may be, or (ii) instead of being reheard, be adjudicated on by one or more other Appeal Commissioners in accordance with section 949U.
\nAppeal Commissioner vacating office: prior to completion and signing of case stated 949AX. (1) Where— (a) in relation to an appeal, a determination has been made, (b) a notice has been issued in relation to that determination under section 949AP(2), and (c) any of the steps in the stating and signing of a case for the opinion of the High Court on the determination remain to be taken (and the omission to take those steps is due to one or more of the Appeal Commissioners who presided over the hearing concerned having vacated, in whatever circumstances, office), one or more other Appeal Commissioners shall serve a notice on each of the parties to the appeal requesting the party to state to the one or more other Appeal Commissioners, within a period specified in the notice, whether the party wishes— (i) the appeal to be reheard by the one or more other Appeal Commissioners, (ii) the appeal to be adjudicated on by the one or more other Appeal Commissioners in accordance with section 949U, or (iii) the remaining steps in the stating and signing of a case for the opinion of the High Court on the determination, as specified in section 949AQ, to be taken.
\nMandatory disclosure of certain transactions 59. The Principal Act is amended— (a) in Part 33— (i) in section 817O— (I) in subsection (1)(b), by substituting “section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be,” for “section 817E, 817F, 817G or 817H(1),”, and (II) in subsection (2), by substituting the following definition for the definition of “relevant day”: “‘relevant day’ means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.”, (ii) in section 817RA(1), by inserting the following definition: “‘the Acts’ means— (a) Parts 18C and 18D, (b) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act, (c) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act, (d) the Capital Gains Tax Acts, (e) the Tax Acts, and (f) any instruments made under any of the enactments referred to in paragraphs (a) to (e);”, (iii) in section 817RB, by substituting the following subsection for subsection (2): “(2) The reference in subsection (1) to ‘taxes’ shall not include, nor be construed as including, a reference to any of the following: (a) value-added tax, customs duties, or excise duties covered by other legislation of the European Union on administrative cooperation between Member States; (b) compulsory social security contributions payable to a Member State or a subdivision of a Member State or to social security institutions established under public law; (c) fees, such as for certificates and other documents issued by public authorities; (d) dues of a contractual nature, such as consideration for public utilities.”, (iv) in section 817RC— (I) by inserting the following subsection after subsection (6): “(6A) An intermediary shall be exempt from making a return to the Revenue Commissioners under this section if the intermediary has received, in writing, from any other intermediary involved in the same reportable cross-border arrangement— (a) confirmation that such other intermediary has provided the specified information to the competent authority of another Member State, (b) a copy of the specified information provided to the competent authority referred to in paragraph (a), and (c) the reference number assigned to the arrangement by the competent authority referred to in paragraph (a).”, and (II) by substituting the following subsection for subsection (10):
\n“(10) Where subsection (9)(b) applies, the intermediary concerned shall, without delay, notify the relevant taxpayer of the obligations imposed on that relevant taxpayer under this Chapter.”, (v) in section 817RD— (I) by substituting the following subsection for subsection (5): “(5) A relevant taxpayer shall be exempt from making a return to the Revenue Commissioners under this section if the relevant taxpayer has received, in writing, from an intermediary or any other relevant taxpayer involved in the same reportable cross-border arrangement, as the case may be— (a) confirmation that such intermediary or such other relevant taxpayer, as the case may be, has provided the specified information to the Revenue Commissioners in a return made under this Chapter, and (b) the reference number assigned to the arrangement by the Revenue Commissioners.”, and (II) by substituting the following subsection for subsection (8): “(8) Any person who obtains or seeks to obtain a tax advantage from a reportable cross-border arrangement shall be a chargeable person for the purposes of Part 41A where such tax advantage is in respect of a tax, duty, levy or charge which is placed under the care and management of the Revenue Commissioners in accordance with the Acts.”, and (vi) by inserting the following section after section 817RH: “Specified arrangements 817RI. (1) For the purposes of this section, ‘specified arrangement’ means an arrangement that is within one of the classes of arrangements specified in Schedule 34.
\nInsurance regulations 60. The Principal Act is amended— (a) in section 470(1), in the definition of “authorised insurer”, by substituting the following for paragraph (b)(i): “(i) any undertaking standing authorised under— (I) the European Communities (Non-Life Insurance) Framework Regulations 1994 ( S.I. No. 359 of 1994 ), or (II) the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ), in respect of insurance of a class listed in Schedule 2 to those Regulations, or”, (b) in section 588(1), in the definition of “assurance company” by substituting the following for paragraph (b): “(b) a person that holds an authorisation— (i) within the meaning of the European Communities (Life Assurance) Framework Regulations 1994 ( S.I. No. 360 of 1994 ), or (ii) under the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ), in respect of insurance of a class listed in Schedule 2 to those Regulations;”, (c) in section 594(1)(c)(i), in the definition of “assurance company”, by substituting the following for clause (II): “(II) a person that holds an authorisation— (A) within the meaning of the European Communities (Life Assurance) Framework Regulations 1994 ( S.I. No. 360 of 1994 ), or (B) under the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ), in respect of insurance of a class listed in Schedule 2 to those Regulations;”, (d) in section 706(1), in the definition of “assurance company”, by substituting the following for paragraph (b): “(b) a person that holds an authorisation— (i) within the meaning of the European Communities (Life Assurance) Framework Regulations 1994 ( S.I. No. 360 of 1994 ), or (ii) under the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ), in respect of insurance of a class listed in Schedule 2 to those Regulations;”, (e) in section 730D(2A)(b)(i)(II), by substituting the following for subclause (A): “(A) the assurance company which commenced the life policy underwrites the business from the State on a freedom of services basis under Regulation 50 of the European Communities (Life Assurance) Framework Regulations 1994 ( S.I. No. 360 of 1994 ), Regulations 154 to 163 of the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ) or other equivalent arrangement in an EEA state, and”, (f) in section 784A(1)(a), in paragraph (j) of the definition of “qualifying fund manager”— (i) by substituting the following for subparagraph (i):
\n“(i) an authorisation under the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ), in respect of insurance of a class listed in Schedule 2 to those Regulations, or”, (ii) in subparagraph (ii), by substituting “in a Member State of the European Union (other than the State), Iceland, Liechtenstein or Norway in accordance with Article 14 of Directive 2009/138/EC37 ” for “in a Member State other than the State in accordance with Article 6 of Directive No. 79/267/EEC”, and (iii) by deleting subparagraph (iii), (g) in section 891B(1), in the definition of “assurance company”, by substituting the following for paragraph (b): “(b) a person that holds an authorisation— (i) within the meaning of the European Communities (Life Assurance) Framework Regulations 1994 ( S.I. No. 360 of 1994 ), or (ii) under the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ), in respect of insurance of a class listed in Schedule 2 to those Regulations;”, and (h) in section 902B(1), in the definition of “assurance company”, by substituting the following for paragraph (b): “(b) a person that holds an authorisation— (i) within the meaning of the European Communities (Life Assurance) Framework Regulations 1994 ( S.I. No. 360 of 1994 ), or (ii) under the European Union (Insurance and Reinsurance) Regulations 2015 ( S.I. No. 485 of 2015 ), in respect of insurance of a class listed in Schedule 2 to those Regulations;”.
\nReturns of certain payment card transactions by payment card providers 61. Part 38 of the Principal Act is amended by inserting the following section after section 891D: “Returns of certain payment card transactions by payment card providers 891DA. (1) In this section— ‘the Acts’ has the same meaning as in section 851A; ‘authorised officer’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers conferred by this section; ‘cross-border payment card transaction’ means a paymentcard transaction where the payee is located in a place other than the State; ‘EEA Agreement’ means the Agreement on the European Economic Area signed at Oporto on 2 May 1992 as adjusted by all subsequent amendments to that Agreement; ‘EEA state’ means a state which is a contracting party to the EEA Agreement; ‘payee’, in relation to a cross-border payment card transaction, means the person accepting the payment concerned; ‘payment card’ means any card which is issued by a payment card provider pursuant to an agreement or arrangement which provides for— (a) one or more issuers of such cards, (b) a network of persons unrelated to each other, and to the issuer, who agree to accept such cards as payment, and (c) standards and mechanisms for settling the transactions between the issuers of such cards and the persons who agree to accept such cards as payment, and the acceptance as payment of any account number or other indicators associated with a payment card shall be treated for the purposes of this section in the same manner as accepting such card payment as payment; ‘payment card provider’ means— (a) a person who— (i) is a holder of a licence granted under section 9 of the Central Bank Act 1971 or an authorisation granted under section 9A of that Act, or (ii) holds a licence or other similar authorisation under the law of an EEA state, other than the State, which corresponds to a licence granted under section 9 of the Central Bank Act 1971 , (b) a payment institution (within the meaning of Regulation 18 of the European Union (Payment Services) Regulations 2018 ( S.I. No. 6 of 2018 )) which has been authorised by the Central Bank of Ireland to carry on the business of a payment institution, or (c) the Post Office Savings Bank; ‘payment card transaction’ means any transaction in which a relevant payment card is accepted as payment where the relevant payment card is not physically presented to the payee; ‘relevant payment card’ means a payment card which is issued to a person whose postal address for the purpose of the issue of the card is in the State;
\n‘tax’ has the same meaning as in section 851B; ‘TIN’ has the same meaning as in section 891G.
\nAmendments consequential on migration of shares to EU central securities depository 62. (1) The Principal Act is amended— (a) in section 172A(1)(a) by inserting the following definition after the definition of “recipient ID code”: “‘recognised qualifying intermediary’, in relation to a relevant distribution, has the meaning assigned to it by section 172FA;”, (b) by inserting the following section after section 172F: “Recognised qualifying intermediaries 172FA. (1) For the purposes of this Chapter, a person shall be a recognised qualifying intermediary if the person is— (a) a qualifying intermediary that is also a recognised clearing system, within the meaning of section 246A(2)(a), or (b) a qualifying intermediary that is also a person who is wholly owned by a recognised clearing system, within the meaning of section 246A(2)(a).
\n(III) by substituting the following paragraph for paragraph (c): “(c) a person (in this section referred to as an ‘accountable person’), being the relevant stockbroker or intermediary who has acted for the recorded owner in the specified event, is obliged to pay the relevant distribution to the proper owner or to an intermediary holding securities on behalf of the proper owner, which action is in this section referred to as the ‘settlement of the market claim’.”, (iii) in subsection (3) — (I) in paragraph (b) by inserting “or intermediary” after “relevant stockbroker”, and (II) in paragraph (c) by inserting “or intermediary” after “relevant stockbroker”, and (iv) in subsection (4) by inserting “or intermediary” after “relevant stockbroker”.
\n(ii) in the case of shares held by a central securities depository (within the meaning of Regulation 909/2014 of the European Parliament and of the Council of 23 July 201441 ) whose rules require holders of interests in such shares to hold those interests by way of a co-ownership interest in a fungible pool of underlying shares, that co-ownership interest.”, and (c) in section 75 by inserting the following subsection after subsection (1): “(1A) For the avoidance of doubt, the definition of ‘collective investment scheme’ in subsection (1) does not include a central securities depository (within the meaning of Regulation 909/2014 of the European Parliament and of the Council of 23 July 201442 ) whose rules require holders of interests in securities, held by the depository, to hold those interests by way of a co-ownership interest in a fungible pool of underlying securities.”.
\nTransfer of interest in securities through relevant system 78B. (1) Where a transfer order effects a transfer of an interest in securities through a relevant system, the transfer order shall, for all purposes of this Act, be deemed to be an executed instrument of conveyance or transfer of such securities, the date of execution of which shall be deemed to be the date of execution of the transfer order.
\nRelief for intermediaries and clearing houses 78C. In relation to a transfer order or a deemed transfer order referred to in section 78B— (a) the exemption from stamp duty under section 75(3) in relation to a recognised intermediary (within the meaning of subsection (1) of that section) in respect of certain instruments of transfer shall also apply in respect of the transfer order or deemed transfer order and section 75 shall apply accordingly, and (b) the exemption from stamp duty under section 75A(2) in relation to a recognised clearing house (within the meaning of subsection (1) of that section) in respect of certain instruments of transfer shall also apply in respect of the transfer order or deemed transfer order and section 75A shall apply accordingly.
\nDuty charged 78D. (1) Where a transfer order, or a deemed transfer order, is, by virtue of section 78B, chargeable with stamp duty under or by reference to the heading ‘CONVEYANCE or TRANSFER on sale of any stocks or marketable securities’ in Schedule 1, duty shall be charged under that heading at the rate of one per cent of the consideration for the transfer to which the transfer order, or deemed transfer order, gives effect.
\nPayment of duty 78E. (1) Subject to subsection (2), any duty charged by virtue of section 78B shall be due and payable on, and shall be paid to the Commissioners on, the date on which the transfer order, or deemed transfer order is executed.
\nAssessments and appeals 78F. (1) If, at any time and for any reason, it appears that no or insufficient duty has been paid to the Commissioners, they shall make an assessment of such amount of duty or additional duty as, to the best of their knowledge, information and belief, ought to be charged, levied and paid and the accountable person shall be liable for the payment of the duty so assessed.
\nOverpayment and repayment of duty 78G (1) Where, on a claim in accordance with subsection (2), it is proved to the satisfaction of the Commissioners that there has been an overpayment of duty in relation to a charge to duty by virtue of section 78B, the overpayment shall be repaid.
\nObligations and penalties 78H. (1) Where a transfer order, or a deemed transfer order, effects a transfer of an interest in securities, a CSD, a transferee or a person acting on a transferee’s behalf in relation to the transfer of the interest in securities, as the case may be, shall— (a) retain evidence in legible written form, or readily convertible into such a form, in sufficient detail to establish the amount of duty, if any, with which the transfer order or deemed transfer order was chargeable, (b) retain the evidence referred to in paragraph (a) for a period of 6 years from the date on which the transfer order or deemed transfer order was executed, and (c) make any such evidence available to the Commissioners on request.
\nAmerican depositary receipts 78I. Nothing in this Chapter shall preclude the operation of section 90 in relation to the exemption from the charge to stamp duty for American depositary receipts within the meaning of that section.
\nMigration of securities 78J. Stamp duty shall not be chargeable on the migration of securities under the Migration of Participating Securities Act 2019 .”.
\nAmendment of Part 7 of Emergency Measures in the Public Interest (Covid-19) Act 2020 63. (1)
\nof the Emergency Measures in the Public Interest (Covid-19) Act 2020 is amended— (a) in subsection (12), by deleting paragraph (b), and (b) by inserting the following subsection after subsection (12): “(12A) A person aggrieved by an assessment or an amended assessment to relevant 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 Act, within the period of 30 days after the date of the notice of assessment or the amended assessment, as may be appropriate.”.
\n(c) unless and until the individual gives to a company referred to in paragraph (a) the notification there referred to, no company of which the individual is a proprietary director shall be entitled to treat the individual as its qualifying employee. (1B) Where, in accordance with subsection (1A)(a), an individual elects to be treated as a qualifying employee in relation to a company, that election— (a) shall be deemed to have come into effect as on and from the date of the first notification first-mentioned in subsection (7) for that individual by the company, and (b) shall be irrevocable.”, (c) in subsection (2) — (i) by substituting “this section shall apply to an employer for the period 1 July 2020 to 31 December 2020 (in this subsection referred to as ‘the specified period’), where” for “this section shall apply to an employer where”, and (ii) in paragraph (a)(i)(I), by substituting “there will occur in the specified period” for “there will occur in the period from 1 July 2020 to December 2020 (in this subsection referred to as ‘the specified period’)”, (d) by inserting the following subsection after subsection (2): “(2A) Subject to subsections (4) and (5), this section shall apply to an employer for the period from 1 January 2021 to the date on which the qualifying period expires where— (a) (i) in accordance with guidelines published by the Revenue Commissioners under subsection (20)(a), the employer demonstrates to the satisfaction of the Revenue Commissioners that, by reason of Covid-19 and the disruption that is being caused thereby to commerce— (I) there will occur in the period from 1 January 2021 to 30 June 2021 (in this subsection referred to as ‘the second specified period’) at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to the period from 1 January 2019 to 30 June 2019 (in this subsection referred to as ‘the second corresponding period’), (II) in the case where the business of the employer has not operated for the whole of the second corresponding period but the commencement of that business’s operation occurred no later than 1 May 2019, there will occur in the part of the second specified period, which corresponds to the part of the second corresponding period in which the business has operated, at least a 30 per cent reduction, or such other percentage reduction as the Minister may specify in an order made by him or her under subsection (21)(b), in either the turnover of the employer’s business or in the customer orders being received by the employer by reference to that part of the second corresponding period, or
\n(III) in the case where the commencement of the operation of the employer’s business occurred after 1 May 2019, the nature of the business is such that the turnover of the employer’s business or the customer orders being received by the employer in the second specified period will be at least— (A) 30 per cent, or (B) such other percentage as the Minister may specify in an order made by him or her under subsection (21)(b), less than what that turnover or those customer orders, as the case may be, would otherwise have been had there been no disruption caused to the business by reason of Covid-19, or (ii) the employer’s name is entered in the register established and maintained under section 58C of the Child Care Act 1991 , and (b) the employer satisfies the conditions specified in subsection (3).”, (e) in subsection (3) by substituting “subsection (2)(b) or (2A)(b)” for “subsection (2)(b)”, (f) in subsection (5) — (i) by substituting “by virtue of subsection (2) (apart from paragraph (a)(ii) thereof) or (2A) (apart from paragraph (a)(ii) thereof)” for “by virtue of subsection (2) (apart from paragraph (a)(ii) thereof)”, and (ii) in paragraph (b), by substituting “subsection (2)(a)(i) or (2A)(a)(i), as may be appropriate” for “subsection (2)(a)(i)”, (g) in subsection (7) — (i) by substituting “subsections (8), (9) and (12A)” for “subsections (8) and (9)”, and (ii) by substituting the following paragraph for paragraph (d): “(d) a payment or an aggregate payment required under this subsection to be made by the Revenue Commissioners to the employer in relation to a qualifying employee or qualifying employees shall be made by the Revenue Commissioners as soon as may be practicable after the date of the notification by the employer of the payment of emoluments to the qualifying employee or the qualifying employees concerned;”, (h) in subsection (8) — (i) by substituting “subsections (9), (21)(aa) and (21)(c)” for “subsections (9) and (21)(c)”, and (ii) by substituting the following paragraphs for paragraphs (a) and (b): “(a) in the case where the employer pays the qualifying employee gross pay of at least €151.50 per week but not more than €202.99 per week, the sum of— (i) €151.50 per contribution week, or (ii) where the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 20 October 2020 and ending on 31 January 2021, €203 per contribution week, and (b) in the case where the employer pays the qualifying employee gross pay of not less than €203 per week but not more than €1,462 per week, the sum of—
\n(i) €203 per contribution week, or (ii) where the date of the payment of the emoluments by the employer to the qualifying employee is in the period beginning on 20 October 2020 and ending on 31 January 2021— (I) €250 per contribution week, where the gross pay so paid to the qualifying employee is not more than €299.99 per week, (II) €300 per contribution week, where the gross pay so paid to the qualifying employee is not more than €399.99 per week, or (III) €350 per contribution week, where the gross pay so paid to the qualifying employee is at least €400.00 per week,”, (i) by inserting the following subsection after subsection (12): “(12A) Where, apart from this subsection, a payment or an aggregate payment would be required to be made by the Revenue Commissioners to an employer under subsection (7), the Revenue Commissioners may, instead of making the payment or the aggregate payment, set the amount of that payment or any part of that payment against any amount that is required to be refunded by the employer to the Revenue Commissioners in accordance with subsection (11).”, (j) in subsection (14) — (i) by deleting paragraph (b), and (ii) by inserting the following subsection after subsection (14): “(14A) A person aggrieved by an assessment or an amended assessment to relevant 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 Act, within the period of 30 days after the date of the notice of assessment or the amended assessment, as may be appropriate.”, (k) in subsection (17) — (i) in paragraph (a), by substituting “subsection (2) or (2A)” for “subsection (2)”, and (ii) in paragraph (b), by substituting “subsection (2) or (2A)” for “subsection (2)”, (l) in subsection (20)(a), by substituting “subsection (2) or (2A)” for “subsection (2)”, (m) in subsection (21) — (i) by inserting the following paragraph after (a): “(aa) make an order that any day referred to in paragraphs (a)(ii) and (b)(ii) of subsection (8) as the day on which the period there referred to shall begin on, or end on, shall be such other day as the Minister considers appropriate and specifies in the order,”, (ii) in paragraph (b) — (I) by substituting “subsection (2)(a)(i) or (2A)(a)(i)” for “subsection (2)(a)(i)”, and (II) by substituting “section 28A(3)” for “section 28A(2)”, and (iii) in paragraph (c), by substituting “section 28A(3)” for “section 28A(2)”, and (n) in subsection (22) by substituting “(a), (aa), (b) or (c)” for “(a), (b) or (c)”.
\nAmendment of Emergency Measures in the Public Interest (Covid-19) Act 2020 64. The Emergency Measures in the Public Interest (Covid-19) Act 2020 is amended by inserting the following section after section 28B: “Covid-19: special warehousing and interest (relevant tax due under section 28(9)) 28C. (1) In this section— ‘the Acts’ means— (a) Parts 18C and 18D, (b) the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act, (c) the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act, (d) the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act, (e) the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act, (f) the Customs Act 2015 and the enactments amending or extending that Act, (g) the Capital Gains Tax Acts, (h) the Tax Acts, (i) the statutes relating to the duties of excise and to the management of those duties, (j) this Act, and (k) any instruments made under any of the enactments referred to in paragraphs (a) to (j); ‘Covid-19 relevant tax’ means relevant tax, as referred to in subsection (10) of section 28, due and payable during Period 1 in accordance with that subsection; ‘Period 1’, in relation to an employer, means the period— (a) beginning on 26 March 2020, and (b) ending on the last day of the taxable period next following the taxable period in which the recommencement date falls; ‘Period 2’, in relation to an employer, means the period— (a) beginning on the day next following the last day of Period 1, and (b) ending on— (i) the day that is the earlier of— (I) the day that is 12 months from the day first-mentioned in paragraph (a), and (II) 31 December 2022, or (ii) where the Minister makes an order for the purposes of this subparagraph, the day that is the earlier of— (I) the day specified in the order, and (II) 31 December 2022; ‘Period 3’, in relation to an employer, means the period— (a) beginning on the day next following the last day of Period 2, and (b) ending on the day on which the employer has discharged the employer’s liability in respect of Covid-19 relevant tax in full; ‘recommencement date’, in relation to an employer, means the later of— (a) the day on which the employer’s business ceased to be subject to restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947 , and (b) where it is demonstrated to the satisfaction of the Revenue Commissioners that the business did not recommence on the day referred to in paragraph (a), the day on which the business recommenced after it ceased to be subject to the restrictions referred to in that paragraph;
\n‘taxable period’ has the same meaning as it has in the Value-Added Tax Consolidation Act 2010 .
\nCovid-19: special warehousing and interest provisions (income tax) 65. The Principal Act is amended by inserting the following section after section 1080A: “Covid-19: special warehousing and interest provisions (income tax) 1080B.(1) In this section— ‘the Acts’ has the same meaning as it has in section 1080A; ‘Covid-19’ has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020 ; ‘Covid-19 income tax’ means, subject to subsection (15), the following that a relevant person is required to pay during Period 1: (a) an amount of tax which a relevant person is required to pay in accordance with section 959AN for income tax purposes; (b) income tax payable by a relevant person for a tax year; ‘Period 1’, in relation to a relevant person, means, subject to subsection (6), the period— (a) beginning on the date on which— (i) preliminary tax appropriate to the tax year 2020 for income tax purposes, and (ii) income tax appropriate to the tax year 2019, are due and payable, and (b) ending on— (i) the date referred to in paragraph (a), or (ii) where, as a consequence of the effect on the relevant person’s income of Covid-19, the relevant person is unable to pay all or part of the relevant person’s Covid-19 income tax appropriate to the tax year 2021 and has made a declaration under subsection (6), 31 October 2021 or where the relevant person’s return is filed electronically, such later date for electronic filing of his or her return of income for the tax year 2020 as the Collector-General may announce; ‘Period 2’, in relation to a relevant person, means the period— (a) beginning on the day next following the last day of Period 1, and (b) ending on the day that is 12 months from the day first-mentioned in paragraph (a); ‘Period 3’, in relation to a relevant person, means the period— (a) beginning on the day next following the last day of Period 2, and (b) ending on the day on which the relevant person has discharged the Covid-19 income tax in full; ‘relevant person’ means a person who is— (a) required to file a return by virtue of Chapter 1 of Part 38, or (b) a chargeable person for income tax for the purposes of Part 41A.
\nAmendment of section 991B of Principal Act (Covid-19: special warehousing and interest provisions) 66. Section 991B of the Principal Act is amended— (a) by substituting the following for subsection (8): “(8) Where— (a) this section applies to an employer, (b) the employer complies with the employer’s obligations under the Acts, (c) the employer has, prior to Period 3, entered into an agreement with the Collector-General to pay the employer’s Covid-19 liabilities, together with interest under this subsection, and (d) the employer complies with the obligations of the employer under the agreement referred to in paragraph (c), from the first day of Period 3, simple interest shall be paid by the employer to the Revenue Commissioners on any amount of the Covid-19 liabilities remaining unpaid and such interest shall be calculated from that day until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0082 per cent.”, (b) by deleting subsection (9), (c) by substituting the following for subsection (10): “(10) Where an employer— (a) during Period 1 or Period 2, fails to comply with an obligation referred to in subsection (7)(b), (b) on the first day of Period 3, has not entered into an agreement referred to in subsection (8)(c), or (c) during Period 3, fails to comply with an obligation referred to in subsection (8)(b) or (d), simple interest shall be paid by the employer to the Revenue Commissioners on any amount of the Covid-19 liabilities remaining unpaid on— (i) in a case in which paragraph (a) or (c) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred, and (ii) in a case in which paragraph (b) applies, the first day of Period 3, and such interest shall be calculated from that day until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0274 per cent.”, and (d) by deleting subsection (11).
\nAmendment of section 114B of Value-Added Tax Consolidation Act 2010 (Covid-19: special warehousing and interest provisions) 67. Section 114B of the Value-Added Tax Consolidation Act 2010 is amended— (a) by substituting the following for subsection (8): “(8) Where— (a) this section applies to an accountable person, (b) the accountable person complies with the accountable person’s obligations under the Acts, (c) the accountable person has, prior to Period 3, entered into an agreement with the Collector-General to pay the accountable person’s Covid-19 liabilities, together with interest under this subsection, and (d) the accountable person complies with the obligations of the accountable person under the agreement referred to in paragraph (c), from the first day of Period 3, simple interest shall be paid by the accountable person to the Revenue Commissioners on any amount of the Covid-19 liabilities remaining unpaid and such interest shall be calculated from that day until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0082 per cent.”, (b) by deleting subsection (9), (c) by substituting the following for subsection (10): “(10) Where an accountable person— (a) during Period 1 or Period 2, fails to comply with an obligation referred to in subsection (7)(b), (b) on the first day of Period 3, has not entered into an agreement referred to in subsection (8)(c), or (c) during Period 3, fails to comply with an obligation referred to in subsection (8)(b) or (d), simple interest shall be paid by the accountable person to the Revenue Commissioners on any amount of the Covid-19 liabilities remaining unpaid on— (i) in a case in which paragraph (a) or (c) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred, and (ii) in a case in which paragraph (b) applies, the first day of Period 3, and such interest shall be calculated from that day until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0274 per cent.”, and (d) by deleting subsection (11).
\nAmendment of section 17C of Social Welfare Consolidation Act 2005 (Covid-19: special warehousing and interest provisions for contributions) 68. Section 17C of the Social Welfare Consolidation Act 2005 is amended— (a) by substituting the following for subsection (8): “(8) Where—