“(1) Services consisting of the care of the human body, including services supplied in the course of a health studio business or similar business, but excluding the following: (a) exempted activities referred to in Part 1 of Schedule 1; (b) hairdressing services referred to in paragraph 13(3); (c) sunbed services.”.
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Exempted education activities 57. The Principal Act is amended— (a) in section 120, by inserting the following after subsection (13): “(13A) As regards paragraph 4(3) of Schedule 1, regulations may— (a) provide for the conditions under which training or retraining services may or may not be treated as vocational training or retraining services, (b) specify the bodies which provide Exchequer funding to providers for the purposes of providing education or vocational training or retraining, (c) provide for the conditions under which education provided to children or young people which, if provided by a recognised school within the meaning of section 10 of the Education Act 1998 , would be the curriculum determined by the Minister for Education and Skills in accordance with that Act.”, and (b) in paragraph 4 of Schedule 1, by substituting the following subparagraph for subparagraph (3): “(3) (a) The provision of— (i) children’s or young people’s education, school or university education, or (ii) vocational training or retraining (subject to any conditions as may be specified in regulations), including the supply of goods and services incidental to that provision, other than the supply of research services, but excluding instruction in the driving of mechanically propelled road vehicles other than the instruction of a kind to which clause (c) relates, by— (I) a public body, (II) a provider in receipt of Exchequer funds for the purposes of that provision from a body specified in regulations, (III) a recognised school within the meaning of the Education Act 1998 , (IV) a college within the meaning of section 2 of the Regional Technical Colleges Act 1992 , or (V) a university mentioned in section 3 of the Universities Act 1997 . (b) The provision by a body of any of the following: (i) a programme of education and training within the meaning of the Qualifications and Quality Assurance (Education and Training) Act 2012 which is validated under section 45 of that Act; (ii) a course which is considered by the Minister for Justice and Equality as an acceptable basis for the granting of an immigration permission, where such body is included on a list published by that Minister; (iii) a course accredited by an approved college, within the meaning assigned by section 473A of the Taxes Consolidation Act 1997 ; (iv) education to children or young people which, if provided by a recognised school within the meaning of section 10 of the Education Act 1998 , would be the curriculum determined by the Minister for Education and Skills in accordance with that Act (subject to any conditions as may be specified in regulations);
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(v) vocational training or retraining (subject to any conditions as may be specified in regulations), including the supply of goods and services incidental to that provision, other than the supply of research services, but excluding instruction in the driving of mechanically propelled road vehicles other than the instruction of a kind to which clause (c) relates. (c) Instruction in the driving of the following mechanically propelled road vehicles: (i) vehicles designed or constructed for the carriage of 1. 5 tonnes of goods or more; (ii) vehicles designed or constructed for the carriage of more than 9 persons (including the driver).”.
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Miscellaneous amendments to Principal Act 58. The Principal Act is amended— (a) in section 2, by inserting the following before the definition of “customs-free airport”: “ ‘Customs Acts’ has the meaning given to it by section 2
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(3)of the Customs Act 2015 ;”, (b) in section 11(2)(b), by substituting “Chapters 2A and 2B of Part 2 of Finance Act 2001 ” for “Chapter II of Part II of the Finance Act 1992 ”, (c) in section 53(3), by substituting “Customs Acts” for “ Customs Consolidation Act 1876 , and other law in force in the State relating to customs,”, (d) in section 66(4C)(b), by substituting “section 71” for “section 71(1)”, (e) in section 101(6), by deleting paragraph (ba), (f) in section 116(22), by substituting “officer of Customs” for “officer of Customs and Excise”, (g) in section 120(18), by deleting paragraph (a), (h) in paragraph 4(4) of Schedule 1, by substituting “Tuition” for “tuition”, (i) in paragraph 17 of Schedule 3, by substituting the following for subparagraph (3)(a): “(a) ‘vehicle gas’ within the meaning of section 94
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(1)of the Finance Act 1999 , (aa) ‘liquefied petroleum gas’ within the meaning of section 94
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(1)of the Finance Act 1999 when used or intended for use as a ‘propellant’ within the meaning of that section,”, and (j) in paragraph 21(5) of Schedule 3, by substituting “paragraph 4(3)(c) of Schedule 1” for “paragraph 4(3) of Schedule 1”.
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PART 4
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Stamp Duties Interpretation (Part 4) 59. In this Part “Principal Act” means the Stamp Duties Consolidation Act 1999 .
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Amendment of Schedule 1 to Principal Act (stamp duties on instruments) 60. (1) Schedule 1 to the Principal Act is amended— (a) 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.”— (i) in paragraph (4), by substituting “6 per cent” for “2 per cent”, and (ii) in paragraph (5)(a)(ii)— (I) by substituting “1 January 2021” for “1 January 2018”, (II) by deleting “and the individual by whom the farm is being conveyed or transferred has not, at the date of conveyance or transfer attained the age of 67 years”, and (III) by substituting “1 per cent of the consideration which is attributable to property which is not residential property” for “a duty of an amount equal to one-half of the ad valorem stamp duty which, but for the provisions of this paragraph, would be chargeable under this heading”, and (b) in the heading “LEASE.”— (i) in paragraph (1), by substituting “€40,000” for “€30,000”, and (ii) in paragraph (3)(b), by substituting “6 per cent” for “2 per cent”.
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(2)Subsection (1)(a)(i) and (a)(ii)(III) and (b)(ii)— (a) shall have effect as respects instruments executed on or after 11 October 2017, and (b) shall not have effect as respects any instrument executed before 1 January 2018, where— (i) the effect of the application of subsection (1) would be to increase the duty otherwise chargeable on the instrument, and (ii) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 11 October 2017.
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(3)Subsection (1)(a)(ii)(I) and (II) and (b)(i) come into operation on the passing of this Act.
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(4)The furnishing of an incorrect certificate for the purposes of subsection (2) shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078 of the Taxes Consolidation Act 1997 .
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Repayment of stamp duty where land used for residential development 61. The Principal Act is amended by inserting the following section after section 83C: “83D. (1) (a) In this section— ‘appropriate part’, in relation to land, means the whole or, as the case may be, the part of the land to which the relevant residential development, the subject of a claim for repayment under this section, relates; ‘building control authority’ has the meaning given to it by section 2 of the Building Control Act 1990 ; ‘completion certificate’ means a Certificate of Compliance (within the meaning of article 5 of the Regulations of 1997)— (a) submitted on completion to a building control authority, and (b) the particulars of which are entered by that authority on the register maintained under Part IV of the Regulations of 1997, in accordance with article 20F of those Regulations; ‘commencement notice’ means— (a) a commencement notice within the meaning of article 8, or (b) a 7 day notice (within the meaning of article 5 of the Regulations of 1997) required under article 20A of the Regulations of 1997, that is acknowledged by a building control authority in accordance with article 10(2) or 20A(3), as the case may be, of those Regulations; ‘construction operations’, in relation to a residential development or relevant residential development, means the construction of buildings or structures including the preparatory operations of site clearance, drainage, earth-moving, excavation, laying of foundations and the provision of roadways and other access works; ‘dwelling unit’ means— (a) a building or part of a building used or suitable for use as a dwelling, and (b) the curtilage of the dwelling, up to an area (exclusive of the site of the dwelling unit) of 0.4047 hectares; ‘gross floor space’ in relation to a dwelling unit means the area ascertained by the internal measurement of the floor space on each floor of a building, including internal walls and partitions; ‘land’, where used without qualification, means the land that is conveyed or transferred by an instrument; ‘planning permission’ has the meaning given to it by section 2 of the Planning and Development Act 2000 ; ‘Regulations of 1997’ means the Building Control Regulations 1997 ( S.I. No. 496 of 1997 ); ‘residential development’ means the construction of one or more dwelling units and references to ‘relevant residential development’ shall be construed in accordance with paragraph (b). (b) References in this section to ‘relevant residential development’ shall be construed—
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(i) in a case in which a claim for a repayment under subsection (8) is, pursuant to subsection (7)(b), made in respect of such of the construction operations as for the time being are being carried out pursuant to a particular commencement notice, as references to the residential development that comprises those construction operations, or (ii) in either— (I) a case in which, as mentioned in subsection (7)(b), the making of a claim for repayment under subsection (8) is deferred until completion of the residential development concerned, or (II) a case in which the residential development concerned is not carried out in a phased manner, as references to the entire of the residential development concerned. (c) Without prejudice to subsection (4)(i), for the purposes of this section relevant residential development shall be regarded as completed if there exists in respect of the development a completion certificate.
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(2)In this section a reference to an instrument is a reference to an instrument executed on or after 11 October 2017 that has been stamped in accordance with paragraph (4) of the heading in Schedule 1 titled ‘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.’ where— (a) the instrument was chargeable to stamp duty at a rate of 6 per cent, and (b) the property so conveyed or transferred was land.
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(3)(a) Subject to subsection (18) and the other provisions of this section, stamp duty paid on an instrument may be repaid in accordance with this section in relation to the land if construction operations on the land commence pursuant to a commencement notice within the period of 30 months following the date of execution of the instrument. (b) If the residential development concerned is carried out in a phased manner such that there are 2 or more commencement notices in respect of the construction operations on the land, the reference in paragraph (a) to a commencement notice is a reference to the first of those commencement notices. (c) Notwithstanding paragraph (a), the stamp duty repaid under this section shall be liable to the clawback provided for in subsection (12) if— (i) the relevant residential development specified in a commencement notice is not completed within the period of 2 years after the date of the 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 notice, or (ii) when completed, the relevant residential development on the land, being the land to which that relevant residential development relates, is not such that— (I) at least 75 per cent of the total surface area of that land is occupied by dwelling units, or (II) the gross floor space of dwelling units amounts to at least 75 per cent of the total surface area of that land, and subparagraphs (i) and (ii) are subsequently referred to in this section as the conditions for the avoidance of a clawback under this paragraph.
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(4)Where— (a) the land is acquired for the purpose of constructing a single dwelling unit, and (b) a declaration of intention to opt out of statutory certification submitted in accordance with article 9(5) of the Regulations of 1997 has been included on the public register in accordance with paragraph (10) of article 20F of those Regulations, then— (i) 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 2 years 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 (ii) subsection (3)(c)(ii) shall not apply.
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(5)(a) Where the satisfaction of any of the following— (i) the condition specified in paragraph (a) of subsection (3), (ii) the conditions for the avoidance of a clawback under paragraph (c) of that subsection, or (iii) the condition specified in subsection (4)(i), is prevented by— (I) an appeal made under section 7 of the Building Control Act 1990 , or (II) an order made by a court requiring that construction operations cease to be carried out, the period commencing on the making of the appeal or the making of the order by the court and ending on the determination of the appeal or the discharge of the order shall not be reckoned for the purpose of computing the period of 30 months specified in subsection (3)(a) or the period of 2 years specified in subsection (3)(c)(i) or (4)(i). (b) Subsection (18) shall apply notwithstanding the effect provided for by paragraph (a) in relation to the periods referred to in that paragraph.
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(6)(a) The amount to be repaid in accordance with this section shall be determined by the formula— A x B x ⅔ where— A is the amount of stamp duty paid, at the rate of 6 per cent, on the instrument, and B is the proportion of the area of the land represented by the appropriate part, expressed as a fraction. (b) In relation to the construction of a single dwelling unit— (i) a claim for a repayment under this section shall not include any stamp duty attributable to any part of the land not occupied by the dwelling unit, and (ii) for the purposes of the formula in paragraph (a), B is the proportion of the land occupied by the dwelling unit.
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(7)(a) A claim for a repayment under this section shall be made in accordance with subsection (8). (b) If the residential development concerned is carried out in a phased manner such that there are 2 or more commencement notices in respect of the construction operations on the land, subsection (8) shall, without prejudice to the accountable person’s right to defer making a claim until completion of the residential development concerned, be construed as enabling a claim to be made in respect of such of the construction operations as for the time being are being carried out pursuant to a particular commencement notice.
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(8)A claim for a repayment under this section shall— (a) be made by an accountable person, (b) without prejudice to paragraph (d), be made in a form and manner specified by the Commissioners, (c) include a statutory declaration, in such form as the Commissioners specify, stating— (i) that the condition specified in subsection (3)(a) has been satisfied, and (ii) where a claim relates to a part of the stamp duty paid on the stamping of an instrument, the proportion of the area of the land represented by the appropriate part, or as the case may be, the proportion of the land occupied by the single dwelling unit, (d) be made by electronic means and through such electronic systems as the Commissioners may make available for the time being for any such purpose, and the relevant provisions of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 shall apply, (e) not be made until such time as construction operations have commenced pursuant to a commencement notice.
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(9)For the purposes of satisfying themselves that either the conditions for the making of a repayment under this section or the conditions for the avoidance of a clawback under paragraph (c) of subsection (3) are satisfied, the Commissioners may specify documents and particulars to be submitted by an accountable person, including the following: (a) a copy of any commencement notice; (b) a copy of any acknowledgement sent 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; (c) a copy of any planning permission; (d) the number and gross floor space of dwelling units constructed; and (e) the area of the land expressed in hectares.
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(10)Subject to the requirements of this section, a repayment of stamp duty under this section shall— (a) be made by the Commissioners pursuant to a claim made in accordance with subsection (8), (b) not carry interest, and (c) not be made after the expiry of 4 years following, in relation to the relevant residential development, the date of acknowledgement 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 and this paragraph applies notwithstanding anything in subsection (7)(b).
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(11)(a) Where the Commissioners are of the opinion that the requirements of this section have not been met in relation to a claim for repayment, they shall decide to refuse the claim and shall notify the claimant in writing of the decision and the reasons for it. (b) An accountable person aggrieved by a decision to refuse a claim for repayment, may appeal to the Appeal Commissioners against the decision in accordance with section 949I of the Taxes Consolidation Act 1997 , within the period of 30 days after the date of the notification of the decision.
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(12)(a) In either a case in which any of the requirements of this section in relation to an accountable person’s eligibility for a repayment of stamp duty are not met or the conditions specified in paragraph (c) of subsection (3) for the avoidance of a clawback under that paragraph are not satisfied, an accountable person shall be liable to pay to the Commissioners the stamp duty that had been repaid under subsection (10) to the accountable person (and that stamp duty to which the foregoing liability attaches is referred to in this section as a ‘clawback’). (b) Interest shall be payable on the clawback calculated in accordance with section 159D from the date on which the repayment was made to the date of payment of the clawback to the Commissioners.
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(13)(a) Where an accountable person fails to pay the clawback, the Commissioners may make an assessment of the amount of the stamp duty concerned as if the failure to pay were a failure to deliver a return under section 20(2). (b) Where there is more than one accountable person in relation to an instrument and a clawback, they shall be liable jointly and severally whether or not an assessment is made.
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(14)For the purposes of this section, section 128A shall apply as if the period of 6 years referred to in subsection (4) of that section commenced on the date of acknowledgement, in relation to the residential development concerned, 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.
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(15)The submission to the Commissioners of an incorrect statement, document or particulars under this section shall be deemed to constitute the delivery of an incorrect statement for the purposes of section 1078
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(2)of the Taxes Consolidation Act 1997 .
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(16)(a) Where a repayment has been made under this section and it is subsequently found that a declaration made in accordance with subsection (8)— (i) was untrue in any material particular that would have resulted in a repayment, or part of a repayment, allowed by this section not being made, and (ii) was made knowing same to be untrue or in reckless disregard as to whether or not it was true, then the person who made such a declaration shall be liable to pay to the Commissioners as a penalty an amount equal to 125 per cent of the stamp duty that would not have been repaid had all the facts been truthfully declared, together with interest charged on that amount as may so become payable, calculated in accordance with section 159D, from the date on which the repayment was made to the date the penalty is paid. (b) A person shall not be liable to a clawback under subsection (12), or a penalty under paragraph (a), as the case may be, if and to the extent that such person has paid— (i) a penalty under paragraph (a), or (ii) a clawback under subsection (12).
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(17)(a) Notwithstanding any enactment or rule of law, the Commissioners may, by notice in writing, request a building control authority to provide them with such information as is in the possession or control of the building control authority as the Commissioners may reasonably require for the purposes of verifying— (i) that a thing referred to in the definition of ‘commencement notice’ in subsection (1)(a) exists or has been done, (ii) the commencement of construction operations, (iii) the completion of residential development, or (iv) the proportion of the land occupied by dwelling units. (b) Where the Commissioners make a request under paragraph (a), the building control authority concerned shall provide such information as may be specified in the notice within the period specified in the notice which period, in any case, shall not be less than 30 days. (c) Taxpayer information within the meaning of section 851A(1) of the Taxes Consolidation Act 1997 may be disclosed by an officer of the Revenue Commissioners to a building control authority for the purposes of enabling the building control authority to comply with a request made under paragraph (a).
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(18)This section shall not apply to construction operations comprising relevant residential development commenced, pursuant to a commencement notice, after 31 December 2021.”.
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Shares deriving value from immovable property situated in State 62. (1) The Principal Act is amended— (a) by inserting the following section after section 31B: “Shares deriving value from immovable property situated in State 31C. (1) (a) In this section— ‘Act of 1997’ means the Taxes Consolidation Act 1997 ; ‘arrangement’ includes any agreement, understanding, scheme, transaction or series of transactions; ‘company’ has the same meaning as in section 4 of the Act of 1997; ‘connected person’ has the same meaning as in section 10 of the Act of 1997 and a person who is connected shall be construed accordingly; ‘development’, in relation to immovable property, means— (a) the construction, demolition, extension, reconstruction of, or the material alteration or refurbishment of, any building, or (b) the carrying out of any engineering or other operation to adapt the immovable property for materially altered use, and developed and developing shall be construed accordingly; ‘immovable property’ means immovable property situated in the State that is not residential property; ‘interest’, in relation to a partnership, means a partner’s share or interest in a partnership; ‘IREF’, subject to paragraph (b), has the same meaning as in section 739K(1) of the Act of 1997; ‘units’ has the same meaning as in section 88(1)(a). (b) For the purposes of the definition of ‘IREF’ in paragraph (a), the definition of ‘IREF’ in section 739K(1) of the Act of 1997 shall be read as if there were inserted after the words ‘investment undertaking’ in the first four places where they occur the words ‘or collective investment scheme to which section 88(1)(b)(ii) applies’. (c) For the purposes of this section, where a company, IREF, partnership or a connected person secures the development of any immovable property, the company, IREF or partnership shall be regarded as developing that immovable property. (d) For the purposes of this section, if, by any one or more transactions or by any arrangement or scheme, whether concerning the immovable property or stocks, marketable securities, units or interests deriving value from that immovable property, there is a disposal of the immoveable property or a transfer of control over that immoveable property, that disposal or transfer, as the case may be, shall be a disposal for the purposes of this section.
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(2)(a) This section applies in relation to— (i) stocks or marketable securities in a company, other than an investment undertaking within the meaning of section 739B of the Act of 1997 that is not an IREF, (ii) units in an IREF, or (iii) interests in a partnership, that derive their value, or the greater part of their value, directly or indirectly, from immovable property. (b) For the purposes of paragraph (a), a reference to deriving value indirectly from immovable property shall include value that is derived from stocks, marketable securities, units or interests in relation to which this section applies. (c) Where the company, IREF or partnership referred to in paragraph (a) (referred to in this subsection as ‘the first-mentioned company, IREF or partnership’) derives its value from stocks, marketable securities, units or interests in a company, IREF or partnership (referred to in this subsection as ‘the second-mentioned company, IREF or partnership’), the circumstances in subsection (6) shall be deemed to apply to the first-mentioned company, IREF or partnership where they apply to the second-mentioned company, IREF or partnership.
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(3)Where stocks, marketable securities, units or interests in relation to which this section applies were owned at one time by one person, or by persons who are acting in concert or who are connected persons, and are conveyed or transferred by that person or those persons in parts— (a) to another person, or (b) to other persons who are acting in concert or who are connected persons, whether or not on the same or different occasions, the several conveyances or transfers shall, for the purposes of this section, be treated as a single conveyance or transfer.
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(4)Notwithstanding section 88 or the charge to stamp duty applied under the Heading ‘CONVEYANCE or TRANSFER on sale of any stocks or marketable securities’ in Schedule 1, where the circumstances in— (a) subsection (5), and (b) subsection (6), apply, the conveyance or transfer on sale concerned shall be chargeable to stamp duty under paragraph (4) of 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 Schedule 1.
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(5)The circumstances referred to in subsection (4)(a) are that— (a) there exists a conveyance or transfer on sale of stocks or marketable securities, units or interests in relation to which this section applies, and (b) such conveyance or transfer on sale results in a change in the person or persons having direct or indirect control over the immovable property concerned.
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(6)The circumstances referred to in subsection (4)(b) are that it would be reasonable to consider that the immovable property concerned— (a) was acquired by the company, IREF or partnership, as the case may be, with the sole or main object of realising a gain from its disposal, (b) was or is being developed by the company, IREF or partnership, as the case may be, with the sole or main object of realising a gain from its disposal when developed, or (c) was held as trading stock (within the meaning of section 89 of the Act of 1997) by the company, IREF or partnership, as the case may be.
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(7)Where— (a) there is a change in the ownership of a company, IREF or partnership in relation to which this section applies that results in a change in the person or persons having direct or indirect control over immovable property, (b) the circumstances set out in subsection (6) apply to the company, IREF or partnership concerned, and (c) any contract or agreement relating to stocks, marketable securities, units or interests, giving direct or indirect effect to such change is not otherwise chargeable to stamp duty, then the contract or agreement shall be treated as a conveyance or transfer on sale for the purposes of subsection (5).
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(8)In calculating the part of the value of the stocks, marketable securities, units or interests that is derived, directly or indirectly, from immovable property situated in the State— (a) account shall not be taken of any arrangement that— (i) involves a transfer of money or other assets, apart from immovable property, from a person who is connected with the company, IREF or partnership, as the case may be, in which those stocks, marketable securities, units or interests are held, (ii) is made before a conveyance or transfer on sale of stocks, marketable securities, units or interests in relation to which this section applies, and (iii) the main purpose or one of the main purposes of which is the avoidance of liability to any tax or duty, and (b) regard shall be had to the gross value of the immovable property from which that value is derived.
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(9)Stocks, marketable securities, units or interests in relation to which this section applies shall be deemed to be land for the purposes of subsection (1)(b) of section 83D (inserted by section 61 of the Finance Act 2017) where, following the conveyance or transfer on sale, the immovable property concerned satisfies the conditions for a repayment under that section.”, and (b) in section 88(1)(b) by substituting “Subject to subsection (2) and section 31C (inserted by section 62 of the Finance Act 2017)” for “Subject to subsection (2)”.
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(2)(a) Subject to paragraph (b), subsection (1) shall have effect as respects any instrument executed on or after 6 December 2017. (b) Subsection (1) shall not have effect as respects any instrument executed before 1 March 2018, where— (i) the effect of the application of subsection (1) would be to increase the duty otherwise chargeable on the instrument, and (ii) the instrument contains a statement, in such form as the Revenue Commissioners may specify, certifying that the instrument was executed solely in pursuance of a binding contract entered into before 6 December 2017.
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Miscellaneous stamp duty amendments 63. The Principal Act is amended— (a) in section 1(1), by inserting the following definition: “ ‘Revenue officer’ means an officer of the Commissioners;”, (b) in section 14A, by substituting the following for subsection (3): “(3) Where an accountable person fails to cause the delivery of an electronic return or a paper return in relation to an instrument on or before the specified return date, any amount of stamp duty chargeable which, apart from this section, is contained in an assessment of stamp duty made under section 20 shall be increased by an amount (in this subsection referred to as a ‘surcharge’) equal to— (a) 5 per cent of that amount of duty, subject to a maximum surcharge of €12,695, where the return is delivered before the expiry of 2 months from the specified return date, and (b) 10 per cent of that amount of duty, subject to a maximum surcharge of €63,485, where the return is not delivered before the expiry of 2 months from the specified return date.”, (c) in section 20, by inserting the following after subsection (9): “(10) An assessment of stamp duty shall, where subsection (3) of section 14A applies, include any surcharge within the meaning of that subsection.”, (d) in section 134A, by inserting the following after subsection (13): “(14) Subject to section 1077D(2) of the Taxes Consolidation Act 1997 , proceedings for the recovery of any penalty under this section shall not be out of time by reason that they are commenced after the time allowed by section 1063 of that Act as applied by section 133.”, (e) by substituting the following for section 158A: “158A. (1) Subject to subsection (2), any act to be performed or function to be discharged by the Commissioners under this Act may be performed or discharged by any one or more of their officers acting under their authority.
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(2)The general delegation referred to in subsection (1) shall not apply in the case of— (a) the authorisation of Revenue officers to perform any act or function that requires authorisation to be given by the Commissioners, and (b) the making of regulations under this Act.”, and (f) in section 159C(1), by substituting the following for the definition of “relevant period”: “ ‘relevant period’, in relation to a relevant instrument, means the period of 4 years commencing on— (a) (i) subject to paragraph (b), the date the instrument was stamped by the Commissioners, (ii) the date the statement was delivered to the Commissioners, or (iii) the date the instruction was made, or (b) the latest date on which all of the conditions were required to be satisfied for a relief or exemption;”.
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Amendment of section 106B of Principal Act (housing authorities and Affordable Homes Partnership) 64. Section 106B(1) of the Principal Act is amended by substituting the following for paragraph (b): “(b) the Housing and Sustainable Communities Agency established under Article 4 of the Housing and Sustainable Communities Agency (Establishment) Order 2012 ( S.I. No. 264 of 2012 ).”.
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Amendments in relation to certain farming reliefs 65. (1) Section 81AA of the Principal Act is amended by substituting the following for subsection (8): “(8) This section applies to any instrument which operates as a conveyance or transfer (whether on sale or as a voluntary disposition inter vivos) of an interest in land to a young trained farmer where— (a) it is the intention of the young trained farmer, for a period of 5 years from the date of execution of the instrument to— (i) spend not less than 50 per cent of his or her normal working time farming the land, and (ii) retain ownership of the land, (b) the young trained farmer submits a business plan to Teagasc before the execution of the instrument concerned, and (c) the young trained farmer comes within the meaning of ‘micro, small and medium-sized enterprises’ in Annex 1 of Commission Regulation (EU) No. 702/2014 of 25 June 2014 19 .”.
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(2)Section 851A(8) of the Taxes Consolidation Act 1997 is amended— (a) in paragraph (k), by substituting “purpose,” for “purpose, and”, (b) in paragraph (l), by substituting “Marine,” for “Marine.”, and (c) by inserting the following after paragraph (l): “(m) where relief is granted under section 81D of the Stamp Duties Consolidation Act 1999 and the information is disclosed only to the Minister for Agriculture, Food and the Marine for the sole purpose of complying with Commission Regulation (EU) No. 1408/2013 of 18 December 2013 20 ,”.
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Amendment of section 79 of Principal Act (conveyances and transfers of property between certain bodies corporate) 66. Section 79 of the Principal Act is amended— (a) by inserting the following after subsection (7): “(7A) Where a transferor— (a) is liquidated, or (b) is dissolved without going into liquidation and a conveyance or transfer has been effected as a result of a merger by absorption (within the meaning of section 463 or 1129 of the Companies Act 2014 ) by reason of which the foregoing dissolution of the transferor has taken place, the transferor and the transferee shall, for the purposes of subsections (5)(c) and (7)(b), not be regarded as ceasing to be associated where, for a period of 2 years from the date of the conveyance or transfer— (i) the beneficial interest that was conveyed or transferred from the transferor continues to be held by the transferee, and (ii) the beneficial ownership of the ordinary share capital of the transferee remains unchanged. (7B) This section shall not apply unless the conveyance or transfer of a beneficial interest in property, or the liquidation referred to in subsection (7A)(a), is effected for bona fide commercial reasons and does not form part of a scheme or arrangement of which the main purpose, or one of the main purposes, is the avoidance of liability to any tax or duty.”, and (b) by inserting the following after subsection (10): “(11) In the case of— (a) a merger undertaken in accordance with Chapter 3 of Part 9 of the Companies Act 2014 — (i) the resolution referred to in paragraph (a)(ii) of section 202(1) of that Act, in the case of a merger effected by way of the summary approval procedure (within the meaning of section 202 of that Act), or (ii) the order made under section 480(2) of that Act, in the case of a merger effected otherwise than by way of the summary approval procedure (within the foregoing meaning), shall be regarded as a conveyance on sale, or (b) a merger undertaken in accordance with Chapter 16 of Part 17 of the Companies Act 2014 , the order made under section 1144 of that Act shall be regarded as a conveyance on sale.”.
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Amendment of section 80 of Principal Act (reconstructions or amalgamations of companies) 67. Section 80 of the Principal Act is amended— (a) by substituting the following for subsections (1) to (6): “(1) (a) In this section— ‘acquiring company’ means, subject to paragraph (b), a company with limited liability; ‘merger’ means a merger undertaken in accordance with Chapter 3 of Part 9 or Chapter 16 of Part 17 of the Companies Act 2014 ; ‘shares’ includes stock; ‘successor company’ and ‘transferor company’ have the meanings given to them by section 461 of the Companies Act 2014 ; ‘undertaking’ includes part of an undertaking. (b) References in this section to a company shall be construed as including references to a society registered under the Industrial and Provident Societies Act 1893 .
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(2)(a) This subsection applies where there is a scheme for the bona fide reconstruction of any company or the amalgamation of any companies and where, in connection with the scheme, the following conditions apply: (i) a company with limited liability is to be registered, or a company has been established by Act of the Oireachtas, or the nominal share capital of a company has been increased, (ii) the company (in this section referred to as the ‘acquiring company’) is to be registered or has been established or has increased its capital with a view to the acquisition of either— (I) the undertaking of a particular existing company (in this section referred to as the ‘target company’), or (II) not less than 90 per cent of the issued share capital of a target company, and (iii) the consideration for the acquisition (except such part of that consideration as consists in the transfer to or discharge by the acquiring company of liabilities of the target company) consists as to not less than 90 per cent of that consideration— (I) where an undertaking is to be acquired, in the issue of shares in the acquiring company to the target company or to holders of shares in the target company, or (II) where shares are to be acquired, in the issue of shares in the acquiring company to the holders of shares in the target company in exchange for the shares held by them in the target company. (b) For the purposes of paragraph (a)(i) in so far as it relates to a company with limited liability that is to be registered, a company with limited liability does not include a private company limited by shares to which Part 2 of the Companies Act 2014 applies. (c) For the purposes of paragraph (a)(i), a company that has issued any share capital shall be treated as if it had increased its nominal share capital.
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(3)Subsection (2) shall not apply unless— (a) it is provided by the memorandum of association of the acquiring company or the Act establishing the acquiring company that one of the objects for which the company is formed is the acquisition of the undertaking of, or shares in, the target company, or (b) it appears from the resolution, Act or other authority for the increase of the capital of the acquiring company that the increase is authorised for the purpose of acquiring the undertaking of, or shares in, the target company.
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(4)This subsection applies where— (a) a merger is undertaken, and (b) the successor company is a private company limited by shares, a designated activity company or a public limited company that is not an investment company within the meaning of section 2, 963 or 1001, respectively, of the Companies Act 2014 .
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(5)Where subsection (2) or (4) applies, and subject to this section, stamp duty under the following headings in Schedule 1— (a) ‘CONVEYANCE or TRANSFER on sale of any stocks or marketable securities.’, (b) ‘CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State.’, or (c) ‘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.’, shall not be chargeable on any instrument made for the purposes of or in connection with— (i) the transfer of the undertaking or shares, or (ii) the assignment of any debts, whether such debts are debts of the target company assigned to the acquiring company or, as the case may be, debts of the transferor company assigned to the successor company as a result of the merger.
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(6)In the case of an instrument made for the purposes of or in connection with a transfer to a company (within the meaning of the Companies Act 2014 ), subsection (5) shall not apply unless the instrument is executed within the period of 12 months from the date of the registration of the acquiring company or the date of the resolution to increase the nominal share capital of the acquiring company.
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(7)(a) This subsection applies to any property, an instrument for the conveyance of which is chargeable to stamp duty under or by reference to the following heading in Schedule 1, namely: ‘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.’. (b) Subsection (5) shall not apply to an instrument made for the purposes of or in connection with the transfer of an undertaking that includes any property to which this subsection applies, where a conveyance of that property has not been obtained by, as the case may be, the target company or the transferor company prior to the date of the execution of the instrument.”, (b) in subsection (8)— (i) in paragraphs (b) and (c) by substituting “, liquidation or merger” for “or liquidation”, and (ii) by substituting “subsection (5)” for “subsection (2)”, and (c) by inserting the following after subsection (10): “(11) In the case of— (a) a merger undertaken in accordance with Chapter 3 of Part 9 of the Companies Act 2014 — (i) the resolution referred to in paragraph (a)(ii) of section 202(1) of that Act, in the case of a merger effected by way of the summary approval procedure (within the meaning of section 202 of that Act), or (ii) the order made under section 480(2) of that Act, in the case of a merger effected otherwise than by way of the summary approval procedure (within the foregoing meaning), shall be regarded as a conveyance on sale, or (b) a merger undertaken in accordance with Chapter 16 of Part 17 of the Companies Act 2014 , the order made under section 1144 of that Act shall be regarded as a conveyance on sale.
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(12)This section shall not apply unless the scheme of reconstruction or amalgamation or the merger is effected for bona fide commercial reasons and does not form part of a scheme or arrangement of which the main purpose, or one of the main purposes, is avoidance of liability to any tax or duty.”.
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Farm consolidation relief 68. (1) Section 81C of the Principal Act is amended— (a) by substituting “24 months” for “18 months” in each place where it occurs, (b) in subsection (1)(a)— (i) by deleting the definition of “PPS Number”, and (ii) in the definition of “relevant period”— (I) by substituting “1 January 2018” for “1 July 2007”, and (II) by substituting “31 December 2020” for “30 June 2009”, (c) in subsection (3), by substituting “at the rate of one per cent on an instrument executed on or after 1 January 2018” for “on the instrument”, (d) by substituting the following subsection for subsection (6): “(6) A claim for relief under subsection (3) or a claim for relief by way of repayment under subsection (5), made to the Commissioners under this section, shall be allowed where it is the intention of the person purchasing the land to— (a) retain ownership of his or her interest in the qualifying land, and (b) use the qualifying land for farming, for a period of not less than 5 years from the date on which the first claim for relief in respect of the qualifying land is made.”, (e) by substituting the following subsection for subsection (7): “(7) This section shall not apply to an instrument unless it contains a certificate, by the person or persons to whom the land is conveyed or transferred by the instrument, to the effect that that person is or those persons are, as the case may be, entitled to claim relief in accordance with this section.”, (f) by deleting subsection (8), (g) in subsection (9)(c)— (i) by substituting “a certificate referred to in subsection (7)” for “a declaration referred to in paragraph (d) or (e) of subsection (6)”, (ii) by substituting “the person or persons to whom the land is conveyed or transferred by the instrument” for “the person or persons who made such a declaration”, and (iii) by deleting “due to all the facts not having been truthfully declared”, (h) by deleting subsection (9)(d), (i) in subsection (10)— (i) in paragraph (b), by substituting “under paragraph (a) or (c)” for “under paragraph (a), (c) or (d)”, (ii) in paragraph (c), by substituting “under paragraph (c) of subsection (9), and” for “under paragraph (c) or (d) of subsection (9),”, (iii) in paragraph (d), by substituting “under paragraph (a) of subsection (9).” for “under paragraph (a) or (d), as the case may be, of subsection (9), and”, and (iv) by deleting paragraph (e), and (j) in subsection (12)— (i) by substituting “1 January 2018” for “1 July 2007”, and (ii) by substituting “31 December 2020” for “30 June 2011”.
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(2)Subsection (1) comes into operation on such day as the Minister for Finance may appoint by order.
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PART 5
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Capital Acquisitions Tax Interpretation (Part 5) 69. In this Part “Principal Act” means the Capital Acquisitions Tax Consolidation Act 2003 .
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Amendment of section 85 of Principal Act (exemption relating to retirement benefits) 70. Section 85 of the Principal Act is amended in subsection (1)— (a) in paragraph (a) by substituting “Taxes Consolidation Act 1997,” for “Taxes Consolidation Act 1997, or”, (b) in paragraph (b)— (i) by substituting “under subsection (4) or (4B), as the case may be, of section 787G of that Act” for “under section 787G(4) of that Act”, and (ii) by substituting “to an individual, or” for “to an individual,”, and (c) by inserting the following after paragraph (b): “(c) a vested RAC within the meaning of section 787O(1) of the Taxes Consolidation Act 1997 ,”.
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Amendment of section 86 of Principal Act (exemption relating to certain dwellings) 71. Section 86 of the Principal Act is amended— (a) by substituting the following for subsection (5): “(5) For the purposes of subsection (4), a dwelling house shall not be regarded as a relevant dwelling house where it is taken— (a) by way of a gift, or (b) under a disposition referred to in paragraph (c) of section 3(1), unless it is taken by a dependent relative under subsection (9).”, and (b) in subsection (9)(c) by inserting “or inheritance” after “a gift”.
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Amendment of section 89 of Principal Act (provisions relating to agricultural property) 72. Section 89 of the Principal Act is amended by inserting the following after subsection (1A): “(1B) (a) In this subsection— (i) ‘solar panel’ means ground-mounted equipment used to capture solar energy and convert it into electrical energy together with ancillary equipment used to harness, store and transfer the electrical energy; (ii) a reference to ‘agricultural land’ is to agricultural land comprised in a gift or inheritance. (b) Notwithstanding that solar panels are installed on agricultural land, subject to paragraph (d), the land shall be regarded as agricultural land for the purposes of the definition of ‘agricultural property’ in subsection (1). (c) Where agricultural land on which solar panels are installed is leased, subject to the conditions specified in paragraph (iii) of subsection (1)— (i) the lessor shall be regarded as having leased the whole or substantially the whole of the agricultural property where less than this amount has been leased, and (ii) the lessee shall be regarded as satisfying the conditions specified in paragraph (i) or (ii) of subsection (1), as the case may be. (d) Paragraphs (b) and (c) shall not apply where— (i) solar panels are installed on more than half the total area of the agricultural land concerned, or (ii) in relation to the individual referred to in the definition of ‘farmer’ in subsection (1), the conditions specified in paragraph (i), (ii) or (iii) of subsection (1), as the case may be, are not satisfied with regard to the agricultural land on which solar panels are not installed.”.
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PART 6
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Miscellaneous Interpretation (Part 6) 73. In this Part “Principal Act” means the Taxes Consolidation Act 1997 .
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Amendment of section 122 of Principal Act (preferential loan arrangements) 74. Section 122 of the Principal Act is amended by substituting the following for subsection (2): “(2) Where, for the whole or part of a year of assessment, there is outstanding, in relation to an individual, a preferential loan, the individual shall, subject to subsection (4), be treated for the purposes of section 112 or a charge to tax under Case III of Schedule D, as having received in that year of assessment, as a perquisite of the office or employment with the employer who made the loan, a sum equal to the difference between the aggregate amount of interest paid in that year and the amount of interest which would have been payable in that year, if interest had been payable on the loan at the specified rate and the individual or, in the case of an individual— (a) who is a wife or husband whose spouse is chargeable to tax for the year of assessment in accordance with the provisions of Chapter 1 of Part 44, the spouse of the individual, or (b) who is a civil partner whose civil partner is chargeable to tax for the year of assessment in accordance with the provisions of section 1031C, the civil partner of the individual, shall be charged to tax accordingly.”.
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Appealable matters 75. The Principal Act is amended to the extent specified in Schedule 3.
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Taxpayer information 76. Part 37 of the Principal Act is amended— (a) in section 851A by inserting the following paragraphs after paragraph (m) (inserted by section 65 ): “(n) where the taxpayer information is disclosed to an official of the Department of Finance solely— (i) for the purposes of or in connection with the compliance by the State with its obligations under— (I) Article 108 of the Treaty on the functioning of the European Union, or (II) regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union, or (ii) for the purposes of or in connection with the preparation of a response to the exercise by the Commission of the European Union of its functions under— (I) Articles 107 to 109 of the Treaty on the functioning of the European Union, or (II) regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union, and (o) where the taxpayer information is disclosed to the Commission of the European Union solely for the purposes of or in connection with the compliance by the State with its obligations under— (i) Article 108 of the Treaty on the functioning of the European Union, or (ii) regulations made pursuant to Article 109 of the Treaty on the functioning of the European Union.”, and (b) by inserting the following section after section 851A: “Use of, and access to, taxpayer information 851B. (1) In this section— ‘Acts’ has the meaning assigned to it by section 851A; ‘processing’ of, or in relation to, taxpayer information, means performing any operation or set of operations on the information or data, whether or not by automated means, including— (a) obtaining, recording or keeping the information or data, (b) collecting, organising, structuring, storing, altering or adapting the information or data, (c) retrieving, consulting or using the information or data, (d) disclosing the information or data by transmitting, disseminating or otherwise making it available, (e) aligning, combining, blocking, erasing or destroying the information or data, and (f) testing, analysing, forecasting, or generalising from the information or data; ‘profiling’ includes any form of processing, whether or not by automated means, of information or data consisting of the use of information or data to evaluate certain personal aspects relating to an individual, in particular to analyse or predict aspects concerning that individual’s economic situation, liability to tax, interests, reliability, behaviour, location or movements; ‘tax’ means any tax, duty, levy or charge under the care and management of the Revenue Commissioners;
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‘taxpayer information’ has the meaning assigned to it by section 851A.
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(2)Taxpayer information shall be— (a) processed lawfully and fairly, (b) collected for one or more specified, explicit and legitimate purposes and not processed in a manner that is incompatible with such purposes, (c) adequate, relevant and not excessive in relation to the purposes for which it is processed, (d) accurate and, where necessary, kept up to date; every reasonable step shall be taken to ensure that taxpayer information that is inaccurate, having regard to the purposes for which it is processed, is erased without delay or rectified without delay, (e) kept in a form which permits identification of individuals the subject of the information for no longer than is necessary for the purposes for which the taxpayer information is processed, and (f) processed in a manner that ensures appropriate security, including protection against unauthorised or unlawful processing and against accidental loss, destruction or damage, using appropriate technical or organisational measures.
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(3)Taxpayer information may be processed or profiled where required for the purposes of the following: (a) carrying out any functions authorised or obligations imposed on the Revenue Commissioners by the Acts; (b) administering, raising, collecting, receiving and accounting for tax under the care and management of the Revenue Commissioners; (c) implementing customs controls; (d) carrying out or assisting in the prevention, investigation, detection or prosecution of offences or the execution of penalties; (e) safeguarding against, and the prevention of, threats to persons, property or public security.
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(4)Individuals shall, on written request, have the right to— (a) confirmation as to whether taxpayer information of which they are the subject has been processed and the right to access that processed information, and (b) confirmation as to whether taxpayer information of which they are the subject has been profiled, the right to information on the basis for the profiling and to access the outcome of such profiling, except where such confirmation or access would, or is likely to, cause prejudice to one or more of the circumstances specified in subsection (5).
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(5)The circumstances referred to in subsection (4)(a) and (b) are the following: (a) the administration, assessment, collection and recovery of tax; (b) any enquiry or investigation into a liability or liabilities in relation to tax under the Acts or a liability to foreign tax within the meaning of section 912A; (c) the investigation or prevention of an offence under the Acts; (d) the administration and implementation of customs controls; (e) where the information was given in confidence or on the understanding that it would be treated as confidential; (f) where it would be contrary to any other express restrictions imposed by the Acts or by any other enactments.
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(6)Refusal of requests made under subsection (5) shall be in writing and shall set out the grounds for refusal.”.
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PAYE modernisation 77. (1) The Principal Act is amended in the manner and to the extent specified in Schedule 1 .
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(2)(a) Paragraph 1 and subparagraph (f) of paragraph 4 of Schedule 1 shall apply for the year of assessment 2018 and each subsequent year of assessment in respect of emoluments paid on or after 1 January 2018. (b) Paragraph 2 of Schedule 1 shall apply for the year of assessment 2019 and each subsequent year of assessment in respect of emoluments paid on or after 1 January 2019. (c) Paragraph 3 of Schedule 1 shall apply for the year of assessment 2019 and each subsequent year of assessment in respect of an assessment of tax made under section 990 of the Principal Act in respect of an income tax month commencing on 1 January 2019 and each subsequent income tax month. (d) Paragraph 4 of Schedule 1 , other than subparagraphs (f), (m) and (o), shall apply for the income tax month commencing 1 January 2019 and each subsequent income tax month in respect of emoluments paid on or after 1 January 2019. (e) Subparagraph (m) of paragraph 4 of Schedule 1 shall apply in respect of interest payable on an amount of tax that arises in respect of an income tax month commencing on 1 January 2019 and each subsequent income tax month, and that subparagraph shall not affect the application of the provisions of section 991 of the Principal Act which are amended by that subparagraph as respects liabilities arising in respect of any period prior to 1 January 2019.
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Amendment of Chapter 4 of Part 38 of Principal Act (Revenue powers) 78. (1) Section 902 of the Principal Act is amended— (a) by deleting subsection (5), and (b) in subsection (6) by substituting “the taxpayer concerned shall be notified in writing by the authorised officer of the service of the notice and of the name of the person upon whom it was served” for “a copy of such notice shall be given by the authorised officer to the taxpayer concerned”.
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(2)Section 902A of the Principal Act is amended in subsection (3)(ba) by substituting “is likely to lead to serious prejudice to the proper assessment or collection of tax” for “would lead to serious prejudice to the proper assessment or collection of tax”.
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(3)Section 906A of the Principal Act is amended— (a) by deleting subsection (7), and (b) in subsection (8) by substituting “the taxpayer concerned shall be notified in writing by the authorised officer of the service of the notice and of the name of the person upon whom it was served” for “a copy of such notice shall be given by the authorised officer to the taxpayer concerned”.
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(4)Section 908 of the Principal Act is amended in subsection (3)(ba) by substituting “is likely to lead to serious prejudice to the proper assessment or collection of tax” for “would lead to serious prejudice to the proper assessment or collection of tax”.
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Amendment of section 531AA of Principal Act (interpretation: Part 18C) 79. (1) Section 531AA of the Principal Act is amended— (a) in subsection (1)— (i) by deleting the definition of “final decision”, and (ii) by deleting “and in respect of which a final decision has been made” after “Tax Acts” in the definition of “liability to income tax”, and (b) by inserting the following subsection after subsection (1): “(1A) For the purposes of the definition of ‘world-wide income’ in subsection (1), an individual’s income means the income of an individual before deducting capital allowances and losses.”.
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(2)Subsection (1) applies to domicile levy chargeable for the year 2018 and subsequent years.
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Provision to modify agreements for relief from double taxation 80. (1) Section 826 of the Principal Act is amended by inserting after subsection (1D) the following: “(1E) Where— (a) the Government by order declare— (i) that it has become a signatory to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (in this section referred to as the ‘Multilateral Convention’) which was done at Paris on the 24th day of November 2016, for the purposes of the modification of arrangements of the type specified in subsection (1), such that— (I) the extent to which the Government wishes to modify each such arrangement is specified in full in the reservations and notifications made to the Secretary-General of the Organisation for Economic Co-operation and Development (in this section referred to as ‘the Depository’) in accordance with the Multilateral Convention, (II) any such arrangement may only be modified where the government of the territory outside the State with which the arrangement has been made has completed its own internal ratification procedures in relation to the Multilateral Convention and has notified that arrangement to the Depository, and (III) a provision of any such arrangement may only be modified to the extent that the government of the territory outside the State with which the arrangement has been made has specified the provision in its notifications made to the Depository in accordance with the Multilateral Convention and there is no incompatibility between the specification of that government and the specification made under clause (I), and (ii) that it is expedient that the Multilateral Convention should have the force of law, and (b) the order so made is referred to in Part 5 of Schedule 24A, then, this section shall apply with any modifications necessary to give effect to this subsection, and notwithstanding any other enactment, the Multilateral Convention shall have the force of law as if the order were an Act of the Oireachtas on and from the date of the insertion of a reference to the order into Part 5 of Schedule 24A.”.
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(2)Schedule 24A to the Principal Act is amended by inserting after Part 4 the following: “PART 5 Orders Pursuant to Section 826(1E) in Relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting”.
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(3)This section comes into operation on the passing of this Act.
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Amendment of Schedule 24A to Principal Act (arrangements made by the Government with the government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax) 81. Schedule 24A to the Principal Act is amended— (a) in Part 1 by inserting the following after paragraph 21: “21A. The Double Taxation Relief (Taxes on Income) (Republic of Kazakhstan) Order 2017 ( S.I. No. 479 of 2017 ).”, and (b) in Part 3 by inserting the following after paragraph 8AB: “8AC. The Exchange of Information Relating to Tax Matters (Macao Special Administrative Region of the People’s Republic of China) Order 2017 ( S.I. No. 480 of 2017 ).”.
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Consequential amendments to the Acts following enactment of Companies Act 2014 82. (1) In this section “the Acts” means— (a) the Principal Act, (b) the statutes relating to the duties of excise and to the management of those duties, (c) the Capital Acquisitions Tax Consolidation Act 2003 , and the enactments amending or extending that Act, (d) the statutes relating to stamp duty and to the management of that duty, and any instruments made thereunder.
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(2)The Acts are amended in the manner and to the extent specified in Schedule 2 .
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(3)The following provisions of Schedule 2 are deemed to have come into operation on 1 June 2015: (a) paragraph 1(a) to (y), (aa), (ac), (ad)(i) and (ae) to (bj); (b) paragraph 2; and (c) paragraph 4.
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(4)Paragraph 1(z), (ab) and (ad)(ii) of Schedule 2 are deemed to apply to disposals made on or after 1 June 2015.
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(5)Paragraph 3 of Schedule 2 is deemed to have come into operation on 1 December 2016.
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Mergers, divisions and transfers of assets 83. (1) The Principal Act is amended in Part 21— (a) before section 630 by re-titling Part 21 as: “PART 21 Provisions Relating to Mergers, Divisions and Transfers of Assets”, (b) by inserting the following after the title to Part 21 (inserted by paragraph (a)): “Chapter 1 Mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States”, (c) in sections 630, 637(1)(b) and 638(1) by substituting “this Chapter” for “this Part” in each place where it occurs, and (d) by inserting the following Chapter after Chapter 1 (inserted by paragraph (b)): “Chapter 2 Mergers and divisions pursuant to Companies Act 2014 Company mergers and divisions 638A. (1) In this section— ‘division’ means a division undertaken in accordance with Chapter 4 of Part 9 or, as the case may be, Chapter 17 of Part 17 of the Companies Act 2014 ; ‘merger’ means a merger undertaken in accordance with Chapter 3 of Part 9 or, as the case may be, Chapter 16 of Part 17 of the Companies Act 2014 ; ‘successor company’ means a company to which assets and liabilities have been transferred from a transferor company as a result of a merger or division; ‘the Acts’ has the meaning assigned to it by section 1077A; ‘transferor company’ means a company from which assets and liabilities have been transferred to a successor company or successor companies as a result of a merger or division.
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(2)All liabilities and obligations of, and requirements or things to be fulfilled or done by, a transferor company under Part 38, 41A, 42 or 47, as the case may be, shall for the purposes of the Part concerned be treated as liabilities and obligations of, and requirements or things to be fulfilled or done by, the successor company or successor companies.
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(3)In relation to an appeal made under any provision of the Acts by a transferor company or to be made by a successor company, as the case may be, an appeal made by a transferor company shall be treated as an appeal made by the successor company for the purposes of Part 40 or 40A, as the case may be.
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(4)Any right of appeal in relation to an appealable matter (as defined in section 949A) conferred on a transferor company shall be treated as conferred on the successor company.”.
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(2)This section is deemed to have come into operation on 1 June 2015.
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Amendment of section 865 of Principal Act (repayment of tax) 84. (1) Section 865 of the Principal Act is amended by inserting the following subsection after subsection (9): “(10) (a) In this subsection— ‘successor company’ has the meaning assigned to it by section 638A(1); ‘transferor company’ has the meaning assigned to it by section 638A(1). (b) Where a transferor company is a person to whom subsection (2) applies, this section shall apply as if any thing done pursuant to it or required to be done pursuant to it by or for such a person or a chargeable person, as the case may be, were, as appropriate— (i) a thing done pursuant to it, or (ii) a thing required to be done pursuant to it, by or for a successor company. (c) Where there is more than one successor company, any repayment of tax to be made under this section shall, as necessary, be apportioned on a just and reasonable basis. (d) The amount of any repayment of tax or part repayment of tax to be made to a successor company or successor companies shall not exceed the total amount that would have been made to a transferor company but for the application of this subsection.”.
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(2)Subsection (1) is deemed to have come into operation on 1 June 2015.
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Amendment of section 67 of Finance Act 1988 (capital services redemption account) 85.
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Section 67
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of the Finance Act 1988 is amended by substituting the following for subsection (8): “(8) (a) The Minster may, at his or her discretion— (i) pay moneys into the Account, or (ii) place moneys to the credit of the account of the Exchequer. (b) Any moneys paid into the Account under paragraph (a)(i) shall be applied towards defraying the interest and expenses arising on the public debt and, whenever the Minister considers it appropriate, towards the making of payments or repayments in respect of transactions entered into under section 54
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(7)of the Finance Act 1970 . (c) Any moneys placed to the credit of the account of the Exchequer under paragraph (a)(ii) shall form part of the Central Fund and be available in any manner in which that Fund is available. (d) In this subsection ‘moneys’ means any sum (including interest received by the Minister on temporary deposits held abroad under section 4
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(2)(b) (inserted by the Appropriation Act 1969 ) of the Appropriation Act 1965 and interest received on the Exchequer’s accounts with the Central Bank of Ireland or with the holder of a licence under the Central Bank Act 1971 ) received by the Minister arising out of transactions entered into under section 54
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(7)of the Finance Act 1970 .”.
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Report of Minister for Finance 86. The Minister for Finance shall, not later than 9 months after the passing of this Act, prepare and lay before Dáil Éireann a report on the issues relating to making provision in law for a tax on vacant residential property, the administration and implementation of such a tax, the availability of reliable baseline data and the estimated annual revenue from such a tax.
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Care and management of taxes and duties 87. All taxes and duties imposed by this Act are placed under the care and management of the Revenue Commissioners.
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Short title, construction and commencement 88. (1) This Act may be cited as the Finance Act 2017 .
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(2)Part 1 shall be construed together with— (a) in so far as it relates to income tax, the Income Tax Acts, (b) in so far as it relates to universal social charge, Part 18D of the Principal Act, (c) in so far as it relates to corporation tax, the Corporation Tax Acts, and (d) in so far as it relates to capital gains tax, the Capital Gains Tax Acts.
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(3)Part 2, in so far as it relates to duties of excise, shall be construed together with the statutes which relate to those duties and to the management of those duties.
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(4)Part 3 shall be construed together with the Value-Added Tax Acts.
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(5)Part 4 shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act.
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(6)Part 5 shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.
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(7)Part 6 in so far as it relates to— (a) income tax, shall be construed together with the Income Tax Acts, (b) universal social charge, shall be construed together with Part 18D of the Principal Act, (c) corporation tax, shall be construed together with the Corporation Tax Acts, (d) capital gains tax, shall be construed together with the Capital Gains Tax Acts, (e) customs, shall be construed together with the Customs Acts, (f) duties of excise, shall be construed together with the statutes which relate to duties of excise and the management of those duties, (g) value-added tax, shall be construed together with the Value-Added Tax Acts, (h) stamp duty, shall be construed together with the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act, (i) domicile levy, shall be construed together with Part 18C of the Principal Act, and (j) gift tax or inheritance tax, shall be construed together with the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act.
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(8)Except where otherwise expressly provided for in Part 1, that Part shall come into operation on 1 January 2018.
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(9)Except where otherwise expressly provided for, where a provision of this Act is to come into operation on the making of an order by the Minister for Finance, that provision shall come into operation on such day or days as the Minister for Finance shall appoint either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or different provisions.
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SCHEDULE 1 PAYE Modernisation
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Section 77
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1.Part 5 of the Taxes Consolidation Act 1997 is amended in section 112— (a) in subsection (2)(a), by substituting “In this section” for “In this subsection”, and (b) by inserting the following subsections after subsection (2): “(3) Notwithstanding subsection (1) and subject to subsections (4) and (6), the income tax under Schedule E to be charged for the year of assessment 2018 and subsequent years of assessment in respect of emoluments to which Chapter 4 of Part 42 applies or is applied shall be computed on the amount of the emoluments paid to the person in the year of assessment.
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(4)Where emoluments chargeable under Schedule E arise in the year of assessment 2017, and those emoluments are also chargeable to income tax in accordance with subsection (3) for the year of assessment 2018 or a subsequent year of assessment, the amount of the emoluments chargeable to income tax for the year of assessment 2017 shall, on a claim being made by the person so chargeable, be reduced to the amount of emoluments that would have been charged to income tax had subsection (3) applied for that year of assessment.
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(5)Where a person dies and emoluments are due to be paid to that deceased person, the payment of such emoluments shall be deemed to have been made to the deceased person immediately prior to death.
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(6)(a) In this subsection, ‘proprietary director’ has the same meaning as it has in section 472. (b) Subsection (3) shall not apply to— (i) emoluments paid directly or indirectly by a body corporate (or by any person who is connected (within the meaning of section 10) with the body corporate) to a proprietary director of the body corporate, or (ii) emoluments in respect of which a notification has issued under section 984(1).”.
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2.Part 18D of the Taxes Consolidation Act 1997 is amended— (a) in section 531AR by deleting “989,”, and (b) in section 531AAB(1)— (i) by substituting the following paragraph for paragraph (a): “(a) for requiring a person who pays or proposes to pay relevant emoluments to notify the Revenue Commissioners that the person is an employer;”, (ii) in paragraph (i), by substituting “for requiring any employer to provide to the Revenue Commissioners, prior to making any payment of relevant emoluments,” for “for requiring any employer making any payment of relevant emoluments to provide the Revenue Commissioners, within a period specified in the regulations, and”, (iii) by deleting paragraph (j), and (iv) in paragraph (k), by deleting “exceeding the limits specified in section 531AM(2)”.
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3.Part 40A of the Taxes Consolidation Act 1997 is amended in section 949A, in the definition of “assessment”, by deleting “or an estimate of tax made under section 989(2) or 990(1)”.
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4.Part 42 of the Taxes Consolidation Act 1997 is amended in Chapter 4— (a) in section 983— (i) by deleting the definition of “tax deduction card”, and (ii) by inserting the following definitions: “ ‘due date’, in relation to an income tax month, means— (a) the day that is 15 days from the last day of the income tax month, or (b) the day that is 24 days from the last day of the income tax month, where the following conditions are met: (i) the return and the remittance of the amount of income tax due for the income tax month are made by such electronic means as the Revenue Commissioners require; (ii) the return is made by the return date and the remittance concerned is made on or before the day that is 24 days from the last day of the relevant income tax month; ‘electronic means’ has the same meaning as it has in section 917EA(1); ‘return date’, in relation to an income tax month, means the day that is 15 days from the last day of the income tax month; ‘revenue payroll notification’ means a notification that— (a) is issued by the Revenue Commissioners to an employer in respect of an employee, and (b) contains information relating to the calculation and deduction of income tax; ‘technology systems failure’ means circumstances in which— (a) the electronic system put in place by the Revenue Commissioners for the efficient operation of this Chapter is not functioning or is not functioning properly at any particular time such that a person is unable to comply with an obligation under this Chapter or regulations made under this Chapter, or (b) a person is unable to use that electronic system at any particular time because of a general or partial systems failure of an internet service provider or of an electricity service provider, occurring in the general locality of or affecting the person’s place of business.”, (b) by inserting the following sections after section 984: “Electronic system 984A. (1) Any return, statement, notification, instruction, information, declaration, direction or claim required by this Chapter or regulations made under this Chapter, shall be given by electronic means and through such electronic systems as the Revenue Commissioners may make available for the time being for any such purpose, and the provisions of Chapter 6 of Part 38 shall apply.
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(2)Subsection (1) shall not apply— (a) to an employer who has been excluded by the Revenue Commissioners, in accordance with regulations made under section 917EA, from the obligation to use electronic means, for such period as the Revenue Commissioners may specify, (b) to a notification under section 984, or (c) to a direction under section 985E or section 985F.
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Liability for payment of deduction 984B. A person who is required to make any deduction or repayment referred to in this Chapter, or regulations made under this Chapter, shall, in the case of a deduction (whether or not made), be accountable for the amount of the tax, and liable to pay that amount, to the Revenue Commissioners and shall, in the case of a repayment, be entitled, if it has been made, to be paid it, or given credit for it, by the Revenue Commissioners.”, (c) in section 985B— (i) in subsection (3), by substituting the following for paragraph (e): “(e) emoluments covered by the agreement shall not be included in a return by the employer under section 985G.”, and (ii) in subsection (7), by substituting “23 days” for “46 days”, (d) by inserting the following sections after section 985F: “Return by employer 985G. (1) In this section, a return includes a return deemed to have been made under subsection (4).
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(2)On or before the making of any payment of any emoluments to which this Chapter applies, an employer shall notify the Revenue Commissioners, in respect of each employee, of— (a) the amount of the emoluments, (b) the date of payment of the emoluments, (c) the amount of income tax deductible or repayable, and (d) such other information as is specified in regulations made under section 986.
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(3)An employer shall— (a) on or before the return date of an income tax month, make a return to the Revenue Commissioners specifying the total income tax deducted or repaid under this Chapter in respect of that income tax month, and (b) on or before the due date of an income tax month, pay to the Collector-General the amount of income tax due to be deducted under this Chapter in respect of that income tax month.
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(4)Where the Revenue Commissioners issue a statement to an employer which sets out, in summary form in respect of an income tax month, the total amount of income tax deducted or repaid by that employer, the details of the statement shall on the return date, or where the statement is issued after the return date, on that later date, be deemed to be a return made by the employer in respect of that income tax month for the purposes of subsection (3)(a).
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(5)Subsection (4) shall not apply where a statement referred to in that subsection is issued to an employer and the details on that statement do not accurately reflect all payments of emoluments, to which this Chapter applies, made by the employer in the income tax month concerned or the liability of the employer to deduct tax on those payments.
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(6)Where subsection (5) applies, the employer concerned shall ensure that all payments relating to the income tax month concerned and the associated income tax liability are accurately reflected in the return required under subsection (3)(a) in respect of that income tax month.
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(7)The Collector-General may, by notice to an employer, vary the due date for the payment of any income tax due in respect of an income tax month.
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(8)Any notice issued under subsection (7) may be withdrawn by the Collector-General at any time prior to the due date concerned, as varied by the notice.
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Exceptional circumstances 985H. (1) Where— (a) due to a persistent technology systems failure, an employer is unable to validate the most recent revenue payroll notification for an employee or to notify the Revenue Commissioners under section 985G(2), and (b) the employer is under a legal obligation to pay emoluments, notwithstanding that the employer is unable to so validate or notify, as the case may be, the employer shall— (i) deduct tax from those emoluments by reference to the latest revenue payroll notification available to the employer, or if no such notification is available, in accordance with Regulation 22 of the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 ), and (ii) provide the notification under section 985G(2) immediately upon rectification of the technology systems failure.
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(2)Where an employer complies with the requirements of subsection (1), the employer shall be deemed to have deducted tax from the emoluments concerned in accordance with the terms of a valid revenue payroll notification and the notification shall be deemed to have been made under section 985G(2) in the month in which the emoluments were paid.
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(3)An employer shall, on request, provide the Revenue Commissioners with information in relation to the circumstances and details of a persistent technology systems failure giving rise to the consequences referred to in subsection (1).”, (e) in section 986— (i) in subsection (1)— (I) in paragraph (a), by substituting “revenue payroll notification” for “tax deduction card”, (II) by deleting paragraphs (b), (h), (i), (n) and (p), and (III) in paragraph (o), by substituting “particulars specified in the regulations.” for “particulars specified in the regulations,”, (ii) by inserting the following subsection after subsection (1): “(1A) Regulations under this section may also contain such incidental, supplemental or consequential provisions as appear to the Revenue Commissioners to be necessary or expedient— (a) to enable persons to fulfil their obligations under this Chapter or under regulations made under this section, or (b) to give effect to the proper implementation and efficient operation of the provisions of this Chapter or regulations made under this section.”, (iii) in subsection (3), in paragraph (a), by substituting “Revenue payroll notifications shall be prepared by the Revenue Commissioners” for “Tax deduction cards shall be prepared”, (iv) in subsection (4) by substituting “revenue payroll notification” for “tax deduction card”, (v) by deleting subsection (5), and (vi) in subsection (6), in paragraph (b), by substituting “This Chapter” for “Notwithstanding subsection (5), as on and from the 6th day of June, 1997, regulations made in accordance with paragraphs (h) and (i) of subsection (1)”, (f) by inserting the following section after section 986: “Payment made without deduction of income tax 986A. (1) This section applies to emoluments in respect of which an employer, on the making of a payment of those emoluments to an employee, fails to deduct and remit income tax in accordance with this Chapter or regulations made under this Chapter where— (a) the emoluments do not form part of a qualifying incentive within the meaning of section 112B, and (b) the emoluments are not subject to an agreement under section 985B, and the employer— (i) has not deducted income tax in respect of any emoluments paid to the employee, or (ii) has disguised, by omission or otherwise, the making or the nature of the payment in its books or records.
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(2)Where an employee is in receipt of any emoluments to which this section applies, the employer shall be treated for the purposes of this Chapter and regulations made under this Chapter as making a payment of an amount equal to the amount referred to in subsection (3).
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(3)The amount referred to in this subsection is the aggregate of— (a) the amount of the payment referred to in subsection (1), and (b) an amount of income tax, for the purpose of the calculation of which the amount of that payment is deemed to be the amount to which the recipient would be entitled after the deduction of income tax.”, (g) in section 987— (i) by substituting the following subsection for subsection (1): “(1) Where a person fails— (a) to comply with a provision of this Chapter or regulations made under this Chapter requiring that person to send a return, statement, notification or certificate, (b) to remit income tax to the Collector-General, (c) to make a deduction or repayment in accordance with regulations made under section 986, or (d) to keep and maintain a register of employees in accordance with section 988A, that person shall be liable to a penalty of €4,000.”, (ii) by deleting subsection (1A), (iii) in subsection (2), by deleting “or (1A)”, and (iv) in subsection (4)— (I) by deleting paragraph (b), and (II) in paragraph (c), by substituting “section 988” for “Regulation 7(4) of the Income Tax (Employments) (Consolidated) Regulations 2001 ( S.I. No. 559 of 2001 )”, (h) by substituting the following section for section 988: “Registration of certain persons as employers and requirement to send certain notifications 988. (1) A person who intends to make a payment of emoluments to or on behalf of an employee shall— (a) send, or cause to be sent to the Revenue Commissioners, prior to the making of the payment of emoluments, a notification specifying the following: (i) the name and address of the person; (ii) that the person intends to pay such emoluments; and (b) register with the Revenue Commissioners in such manner, including by electronic means, as the Revenue Commissioners may require.
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(2)The Revenue Commissioners shall— (a) keep and maintain a register (in this section referred to as ‘the register’) in electronic form in which names and addresses notified to them under subsection (1) shall be registered, and (b) where a name or address has been registered, notify the person concerned accordingly.
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(3)Where the Revenue Commissioners have reason to believe that a person has failed to send them a notification in accordance with subsection (1), the Revenue Commissioners may register that person’s name and address in the register and, where a person is so registered, notify the person accordingly.
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(4)Where a person is notified under subsection (3), the following provisions shall apply: (a) where the person is of the opinion that subsection (1) does not apply, the person may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice and the determination of the Appeal Commissioners on the appeal shall be final and conclusive; (b) where no appeal is made under paragraph (a), or the Appeal Commissioners determine that subsection (1) does apply to the person, the person shall be treated as an employer who sent a notification under subsection (1); (c) where the Appeal Commissioners determine that subsection (1) does not apply to the person, the Revenue Commissioners shall, on being informed of that determination, delete the person’s name and address from the register.
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(5)Where a change occurs in a name or address which has been notified under subsection (1), the person concerned shall send or cause to be sent to the Revenue Commissioners a notification of the change.
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(6)Where a person whose name and address is included in the register ceases to pay emoluments to which this Chapter applies, such person shall, within the period of 30 days from the date on which such person ceased to pay such emoluments, notify the Revenue Commissioners to that effect.”, (i) by inserting the following section after section 988: “Register of employees 988A. (1) An employer who in any year makes a payment of emoluments to an employee or employees shall keep and maintain in respect of such employee or employees a register (in this Act referred to as the ‘Register of Employees’) for that year.
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(2)An employer referred to in subsection (1) shall enter in the Register of Employees— (a) the name and address, (b) the personal public service number, and (c) the date of commencement of employment and, where relevant, the date of cessation of employment, of each employee concerned.
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(3)An employer referred to in subsection (1) shall— (a) keep and maintain the Register of Employees (or a copy of it)— (i) at the normal place of employment of each employee, or (ii) at the main place of business of the employer, and (b) on being requested to do so by an officer of the Revenue Commissioners and within the period specified by that officer, produce the Register of Employees or an extract from it (or a certified copy of the Register of Employees or the extract, as the case may be,) to that officer.
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(4)The Register of Employees may be kept in an electronic format.”, (j) by deleting section 989, (k) by substituting the following section for section 990: “Assessment of tax due 990. (1) Where the inspector or such other officer as the Revenue Commissioners may nominate to exercise the powers conferred by this section (in this section referred to as ‘other officer’) has reason to believe that— (a) a return made under section 985G does not include the total amount of tax due for the relevant income tax month, or (b) a return should have, but has not been, made under section 985G for an income tax month, then, without prejudice to any other action which may be taken, the inspector or other officer— (i) may make an assessment in one sum of the total amount of tax which in his or her opinion should have been paid in respect of the income tax month, and (ii) may serve notice on the employer specifying— (I) the total amount of tax so assessed, (II) the total amount of tax (if any) remitted by the employer in relation to the income tax month, and (III) the balance of tax remaining unpaid.
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(2)Where the inspector or other officer has reason to believe that the amount assessed under subsection (1) is less than the amount which the employer was liable to remit in relation to an income tax month, the inspector or other officer may amend the amount so assessed by increasing it to the amount which the employer was liable to remit and serve notice on the employer concerned of the revised amount assessed and such notice shall supersede any previous notice issued under subsection (1).
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(3)Where a notice is served on an employer under subsection (1) or (2)— (a) the employer may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice, and (b) on the expiration of that period, if no notice of appeal is received or, if notice of appeal is received, on determination of the appeal by agreement or otherwise, the balance of tax remaining unpaid or the amended tax as determined in relation to the appeal shall become due and be recoverable in the like manner and by the like proceedings as if the balance of tax or the amended tax had been charged on the employer under Schedule E.
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(4)A notice given by the inspector or other officer under this section may extend to 2 or more income tax months.”, (l) by substituting the following for section 990A: “Generation of assessments by electronic, photographic or other process 990A. For the purposes of this Chapter— (a) where the inspector, any officer of the Revenue Commissioners nominated by them for the purposes of section 990 (in this section referred to as ‘the nominated officer’) or any other officer of the Revenue Commissioners acting with the knowledge of the inspector or the nominated officer causes, for the purposes of section 990, to be issued, manually or by any electronic, photographic or other process, and to be served, a notice bearing the name of the inspector or the nominated officer, the assessment to which that notice relates shall be deemed to have been made by the inspector or the nominated officer, as the case may be, to the best of his or her opinion, and (b) the provisions of section 959G shall, subject to any necessary modifications, apply in relation to assessments made in accordance with the provisions of section 990 as they apply in relation to assessments to income tax.”, (m) in section 991— (i) in subsection (1), by substituting “due date” for “expiration of the period specified in the regulations”, and (ii) by deleting subsections (1A), (1B) and (2), (n) by substituting the following section for section 991A: “Payment of tax by direct debit 991A. (1) The Collector-General may enter into an agreement with an employer to pay, by monthly direct debits, the tax due under this Chapter in respect of all the income tax months occurring in a year of assessment where— (a) the total monthly payments represent, based on the best estimate of the employer, the total amount of tax due under this Chapter in respect of those income tax months, (b) each monthly payment is made prior to the due date in respect of the income tax month prior to the income tax month in which the payment is made, and (c) the employer has complied with all other requirements of this Chapter.
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(2)Subject to subsection (3), where an agreement referred to in subsection (1) is entered into, the balance of the amount of tax due in respect of the income tax months occurring in the year of assessment, after deducting all monthly payments made— (a) prior to the due date for the final income tax month in the year of assessment, and (b) in respect of that year of assessment, shall be due and payable by that due date.
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(3)Where the total amount of monthly direct debits paid by the employer in respect of the income tax months occurring in the year of assessment is less than 90 per cent of the tax due in respect of those income tax months, the agreement referred to in subsection (1) shall be deemed not to have entered into effect.
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(4)An agreement referred to in subsection (1) may be terminated by either the Collector-General or the employer and, where this occurs, the agreement shall be deemed not to have entered into effect.”, and (o) in section 997, in paragraphs (a) and (b) of subsection (1A), by substituting “subsection (1)” for “that subsection”.
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5.Part 47 of the Taxes Consolidation Act 1997 is amended in section 1077E, in subsection (2), by substituting the following paragraph for paragraph (a): “(a) delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29 where that return or statement contains— (i) a deliberate understatement of— (I) income, profits or gains, or (II) income tax in respect of emoluments to which Chapter 4 of Part 42 relates, or (ii) a deliberately false or overstated claim in connection with any allowance, deduction, relief or credit,”.
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6.Schedule 29 to the Taxes Consolidation Act 1997 is amended in column 1 by substituting “Chapter 4 of Part 42 and regulations made under that Chapter” for “section 986 and Regulations under that section”.
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SCHEDULE 2 Consequential Amendments to the Acts (within the meaning of section 82) following enactment of Companies Act 2014
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Section 82
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1.The Taxes Consolidation Act 1997 is amended— (a) in section 11(b), by inserting “constitution,” before “articles”, (b) in section 27(7)(b), by substituting “ Companies Act 2014 ” for “ Companies Act 1963 ”, (c) in section 79(1)(a), in the definition of “profit and loss account” by substituting “statutory auditor appointed in accordance with Chapter 18 of Part 6 of the Companies Act 2014 ” for “auditor appointed under section 160 of the Companies Act 1963 ”, (d) in section 116(1), in paragraph (b) of the definition of “control” by inserting “constitution,” before “articles”, (e) in section 135(4)(e), by substituting “ section 7 of the Companies Act 2014 ” for “ section 155 of the Companies Act 1963 ”, (f) in section 172A(1)(a), in the definition of “auditor” by substituting “statutory auditor of the company for the purposes of the Companies Act 2014 ” for “auditor of the company for the purposes of the Companies Acts 1963 to 1990”, (g) in section 174— (i) in subsection (2)(b) by substituting “ section 7 of the Companies Act 2014 ” for “ section 155 of the Companies Act 1963 ”, and (ii) in subsection (3) by substituting “ section 7 of the Companies Act 2014 ” for “ section 155 of the Companies Act 1963 ”, (h) in section 176(2), by substituting “ section 7 of the Companies Act 2014 ” for “ section 155 of the Companies Act 1963 ”, (i) in section 178(7), by substituting “Chapter 7 of Part 3 of the Companies Act 2014 ” for “Part IV of the Companies (Amendment) Act, 1983 ”, (j) in section 184(2), by substituting “ section 109 of the Companies Act 2014 ” for “ section 209 of the Companies Act 1990 ”, (k) in section 201(1)(b)(ii), by inserting “constitution,” before “articles”, (l) in section 202(1)(a), in subparagraph (ii) of the definition of “control” by inserting “constitution,” before “articles”, (m) in section 208B(1), in paragraph (a) of the definition of “qualified person” by substituting “Part 6 of the Companies Act 2014 ” for “ section 187 of the Companies Act 1990 ”, (n) in section 227(4)(b), by substituting “Companies Act 2014 or a former enactment relating to companies within the meaning of section 5 of that Act” for “Companies Acts 1963 to 1990”, (o) in section 372AM(9C), by substituting “ section 7 of the Companies Act 2014 ” for “ section 155 of the Companies Act 1963 ”, (p) in section 400(2), by inserting “constitution,” before “articles”, (q) in section 481(1), in paragraph (c)(i) of the definition of “qualifying company” by substituting “Companies Act 2014” for “Companies Acts 1963 to 1999”, (r) in section 487— (i) in subparagraph (i) of the definition of “accounting profit” in subsection (1)(a)—
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(I) by substituting the following for clause (I): “(I) in the case of a company resident in the State that prepares entity financial statements, which complies with the requirements of Part 6 of the Companies Act 2014 , or in the case of a company that prepares group financial statements, which would be so shown if the company prepared entity financial statements in compliance with the requirements of Part 6 of the Companies Act 2014 , and”, and (II) in clause (II) by substituting “statutory auditor appointed in accordance with Chapter 18 of Part 6 of the Companies Act 2014 ” for “auditor appointed under section 160 of the Companies Act, 1963 ”, and (ii) by inserting the following after the definition of “base tax”: “ ‘entity financial statements’ and ‘group financial statements’ have the same meaning as in section 274 of the Companies Act 2014 ;”, (s) in section 488(1), in the definition of “debenture” by substituting “Companies Act 2014” for “Companies Act 1963”, (t) in section 494(9), by substituting “Companies Act 2014” for “Companies Act 1963”, (u) in section 499(3)— (i) by substituting “within the meaning of Part 17 of the Companies Act 2014 ” for “within the meaning of the Companies (Amendment) Act 1983 ”, and (ii) by substituting “section 1010” for “section 6” in both places where it occurs, (v) in section 5 09(1), in the definition of “specified securities” by substituting “as referred to in section 17, 965 or 1004 of the Companies Act 2014 ” for “within the meaning of section 5 of the Companies Act 1963 ”, (w) in section 521(2)(a), by substituting “ section 7 of the Companies Act 2014 ” for “ section 155 of the Companies Act 1963 ”, (x) in section 531AA(1)— (i) by substituting the following for the definitions of “holding company” and “subsidiary”: “ ‘holding company’ has the same meaning as in section 8 of the Companies Act 2014 ;”, and (ii) by inserting the following after the definition of “return”: “ ‘subsidiary’ has the same meaning as in section 7 of the Companies Act 2014 ;”, (y) in section 533(da), by substituting “any” for “warrants in respect of shares (including share warrants (within the meaning of section 88 of the Companies Act 1963 )) and any other”, (z) in section 541, by inserting the following subsection after subsection (1): “(1A) (a) In this subsection ‘division’, ‘merger’, ‘successor company’ and ‘transferor company’ have the same meaning as in section 638A (inserted by the Finance Act 2017). (b) For the purposes of subsection (1)(a), a successor company shall be deemed to be the original creditor in respect of a debt in a case in which that debt is transferred from a transferor company to the first-mentioned company as a result of a merger or division and the transferor company was the original creditor in respect of that debt.”,
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(aa) in section 570, by substituting “ section 614 of the Companies Act 2014 ” for “ section 230 of the Companies Act 1963 ”, (ab) in section 587, by inserting the following subsection after subsection (2): “(2A) (a) In this subsection, ‘merger’ and ‘division’ have the same meaning as in section 638A (inserted by the Finance Act 2017). (b) References in subsection (2) to shares being cancelled shall be deemed to include references to shares which are extinguished as a result of a merger or division.”, (ac) in section 591(7)(c), by substituting “Companies Act 2014” for “Companies Act 1963”, (ad) in section 615— (i) in subsection (2)(a)(iv)(I) by substituting “Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, and (ii) by inserting the following subsection after subsection (2): “(2A) (a) In this subsection ‘division’, ‘merger’, ‘successor company’ and ‘transferor company’ have the same meaning as in section 638A (inserted by the Finance Act 2017). (b) This section shall apply as if the transfer from a transferor company of all its assets to a successor company as a result of a merger or a division were the transfer of the whole of the company’s business and all the liabilities of the transferor company were the liabilities of the business of that transferor company where, immediately before the merger or division, the transferor company carried on a business.”, (ae) in section 616(2)(a), by substituting “Companies Act 2014” for “Companies Act 1963”, (af) in section 617(1)(c)(ii)(I), by substituting “Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, (ag) in section 621(5), by substituting “ section 84 of the Companies Act 2014 ” for “ section 72 of the Companies Act 1963 ”, (ah) in section 625(7), by inserting “or extinguished as a result of a merger or division within the meaning of section 638A (inserted by the Finance Act 2017)” after “cancelled”, (ai) in section 626B(1)(b)(iv), by substituting “ section 614 of the Companies Act 2014 ” for “ section 230 of the Companies Act 1963 ”, (aj) in section 657(1), in the definition of “company” by substituting “Companies Act 2014” for “Companies Act 1963”, (ak) in section 723(1), in paragraph (a) of the definition of “excluded shares” by substituting “Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, (al) in section 730A(8)(a)(ii), by substituting “a statutory auditor appointed under Chapter 18 of Part 6 of the Companies Act 2014 ” for “an auditor appointed under section 160 of the Companies Act 1963
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”, (am) in section 734(1)(a)— (i) in the definition of “collective investor” by substituting “Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, and (ii) in subparagraph (iv) of the definition of “collective investment undertaking” by substituting “Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, (an) in section 738(1)(a), in subparagraph (iii) of the definition of “undertaking for collective investment” by substituting “Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, (ao) in section 739B(1)— (i) in the definition of “collective investor” by substituting “Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, and (ii) in paragraph (c) of the definition of “investment undertaking” by substituting “Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, (ap) in section 739D(8E)(a)— (i) in the definition of “relevant jurisdiction” by substituting “section 1408(1) of the Companies Act 2014 ” for “section 256F(1) of the Companies Act 1990 ”, and (ii) in subparagraph (i) of the definition of “scheme of migration” by substituting “section 1408(1) of the Companies Act 2014 ” for “section 256F of the Companies Act 1990 ” and “Part 24” for “Part XIII”, (aq) in section 747B(2A)(c)— (i) in subparagraph (ii) by substituting “Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, and (ii) in clause (II) of subparagraph (iv) by substituting “Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, (ar) in section 752(2)(a), in subparagraph (ii) of the definition of “control” by inserting “constitution,” before “articles”, (as) in section 815(1), in the definition of “securities” by substituting “Companies Act 2014” for “Companies Act 1963”, (at) in section 838(1)(a), in the definition of “qualifying shares” by substituting “Chapter 1 of Part 24 of the Companies Act 2014 ” for “Part XIII of the Companies Act 1990 ”, (au) in section 869(1)(d), by substituting “ section 51 of the Companies Act 2014 ” for “ section 379 of the Companies Act 1963 ”, (av) in section 882(3), by substituting “Companies Act 2014” for “Companies Act 1963”, (aw) in section 898B(1), in the definition of “securities” by substituting “Companies Act 2014” for “Companies Act 1963”, (ax) in section 904A(1), in the definition of “auditor” by substituting “Part 6 of the Companies Act 2014 ” for “Part X of the Companies Act 1990 ”, (ay) in section 960O— (i) in subsection (1)— (I) by substituting the following for the definition of “Act of 1963;”:
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“ ‘Act of 2014’ means the Companies Act 2014 ;”, (II) in the definition of “relevant date” by substituting “section 621 of the Act of 2014” for “section 285 of the Act of 1963”, (III) in the definition of “relevant subsection” by substituting “section 621 of the Act of 2014.” for “section 285 of the Act of 1963.”, (ii) in subsection (2) by substituting “section 440 of the Act of 2014” for “section 98 of the Act of 1963”, (iii) in subsection (3)— (I) in paragraph (a) by substituting “section 621 of the Act of 2014” for “section 285 of the Act of 1963”, and (II) by substituting the following for paragraph (b): “(b) For the purposes of section 440 of the Act of 2014, paragraph (a) is deemed to be included in section 621 of that Act.”, and (iv) in subsection (4)(a) by substituting “section 440 of the Act of 2014” for “section 98 of the Act of 1963”, (az) in section 1001(2), by substituting “Companies Act 2014” for “Companies Act 1963”, (ba) in section 1002(1), in subparagraph (iii)(II) of the definition of “relevant period” by substituting “ section 621 of the Companies Act 2014 ” for “ section 285 of the Companies Act 1963 ”, (bb) in section 1076(1)(b), by substituting “ section 129 of the Companies Act 2014 ” for “ section 175 of the Companies Act 1963 ”, (bc) in section 1079(1), in paragraph (a)(i) of the definition of “relevant person” by substituting “a statutory auditor to the company appointed in accordance with Chapter 18 of Part 6 of the Companies Act 2014 ” for “an auditor to the company appointed in accordance with section 160 of the Companies Act 1963 (as amended by the Companies Act 1990 )”, (bd) in section 1080(4)(d), by substituting “sections 440 and 621 of the Companies Act 2014 ” for “sections 98 and 285 of the Companies Act 1963 ”, (be) in section 1091(1), by substituting “Companies Act 2014” for “ Companies Act 1963”, (bf) in paragraph 3 of Schedule 9, by inserting “constitution,” before “articles”, (bg) in Schedule 11— (i) in paragraph 10(2) by inserting “constitution or” after “the company’s”, (ii) in paragraph 10(3)(a) by inserting “constitution or” after “specified in the”, (iii) in paragraph 10(3)(b) by inserting “constitution or” before “articles”, (iv) in paragraph 11A(4) by inserting “constitution or” after “the company’s”, (v) in paragraph 11A(5)(a) by inserting “constitution or” after “specified in the”, and (vi) in paragraph 11A(5)(b) by inserting “constitution or” before “articles”, (bh) in Schedule 12— (i) in paragraph 14(2)(a) by inserting “constitution or” before “articles”, (ii) in paragraph 14(3)(a) by inserting “constitution or” before “articles”, and
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(iii) in paragraph 14(3)(b) by inserting “constitution or” before “articles”, (bi) in Schedule 12A— (i) in paragraph 13(2) by inserting “constitution or” before “articles”, (ii) in paragraph 13(3)(a) by inserting “constitution or” before “articles”, (iii) in paragraph 13(3)(b) by inserting “constitution or” before “articles”, (iv) in paragraph 16(1)(b) by substituting “ section 453 of the Companies Act 2014 ” for “ section 201 of the Companies Act 1963 ”, (v) in paragraph 16(1)(c) by substituting “ section 457 of the Companies Act 2014 ” for “ section 204 of the Companies Act 1963 ”, (vi) in paragraph 22(1)(b) by substituting “ section 453 of the Companies Act 2014 ” for “ section 201 of the Companies Act 1963 ”, and (vii) in paragraph 22(1)(c) by substituting “ section 457 of the Companies Act 2014 ” for “ section 204 of the Companies Act 1963 ”, and (bj) in paragraph 1(3)(a)(i) of Schedule 18B by inserting “constitution,” after “status,”.
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2.The Vehicle Registration and Taxation Regulations 1992 ( S.I. No. 318 of 1992 ) are amended, in the proviso to Regulation 17(2), by substituting “section 707(1) of the Companies Act 2014 (No. 38 of 2014)” for “section 305(1) of the Companies Act 1963 (No. 33 of 1963)”.
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3.The Stamp Duties Consolidation Act 1999 is amended— (a) in section 31(1)(b), by deleting “(being stock or marketable securities other than any share warrant issued in accordance with section 88 of the Companies Act 1963 )”, (b) by deleting sections 64, 65 and 66, and (c) in Schedule 1, by deleting the heading “SHARE WARRANT issued under the provisions of the Companies Act 1963 , and STOCK CERTIFICATE to bearer, and any instrument to bearer issued by or on behalf of any company or body of persons formed or established in the State and having a like effect as such a share warrant or such a stock certificate to bearer, expressed in the currency of the State”.
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4.Part 10 of the Capital Acquisitions Tax Consolidation Act 2003 is amended— (a) in section 101, by inserting the following after subsection (3): “(4) (a) In this subsection— ‘division’ means a division undertaken in accordance with Chapter 4 of Part 9 of the Companies Act 2014 ; ‘merger’ means a merger undertaken in accordance with Chapter 3 of Part 9 of the Companies Act 2014 ; ‘successor company’ means a company to which assets have been transferred from a transferor company as a result of a merger or division; ‘transferor company’ means a company from which assets have been transferred to a successor company or successor companies as a result of a merger or division. (b) For the purposes of subsection (2)(b), relevant business property shall not be regarded as having been sold where it was transferred from a transferor company to a successor company as a result of a merger or a division.”, and (b) in section 104, by inserting the following after subsection (3): “(4) (a) In this subsection ‘division’, ‘merger’, ‘successor company’ and ‘transferor company’ have the meanings assigned to them by section 101(4)(a). (b) For the purposes of subsection (3), a transfer of an asset from a transferor company to a successor company as a result of a merger or a division shall not be regarded as a disposal.”.
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SCHEDULE 3 Appealable Matters
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Section 75
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The Taxes Consolidation Act 1997 is amended— (a) in section 128B— (i) in subsection (9) by substituting the following for paragraph (a): “(a) The provisions of the Income Tax Acts relating to— (i) assessments to income tax, and (ii) the collection and recovery of income tax, shall, in so far as they are applicable, apply to the assessment, collection and recovery of relevant tax.”, and (ii) by inserting the following after subsection (9): “(9A) A person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notification of the assessment.”, (b) in section 238— (i) by substituting the following for subsection (5): “(5) The provisions of the Income Tax Acts relating to— (a) persons who are to be chargeable with income tax, (b) income tax assessments, and (c) the collection and recovery of income tax, shall, in so far as they are applicable, apply to the charge, assessment, collection and recovery of income tax under this section.”, and (ii) by inserting the following after subsection (7): “(8) (a) Subject to paragraph (b), a person aggrieved by an assessment made on that person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment. (b) Where, in accordance with this section, a person is required to submit an account of a payment and account for income tax to the Revenue Commissioners, no appeal lies against an assessment until such time as the person submits the account and pays or has paid the amount of the income tax payable on the basis of that account.”, (c) in section 240— (i) by substituting the following for subsection (2): “(2) The provisions of the Income Tax Acts relating to— (a) persons who are to be chargeable to income tax, (b) income tax assessments, and (c) the collection and recovery of income tax, shall, in so far as they are applicable, apply to the charge, assessment, collection and recovery of income tax under section 239.”, and (ii) by inserting the following after subsection (5): “(6) (a) Subject to paragraph (b), a person aggrieved by an assessment made on that person under section 239 may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment. (b) Where, in accordance with section 239, a person is required to make a return of relevant payments, no appeal under this section lies against an assessment until such time as the person makes the return and pays or has paid any income tax payable on the basis of that return.”,
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(d) in section 440 by substituting the following for subsection (7): “(7) The provisions of the Corporation Tax Acts relating to— (a) assessments to corporation tax, and (b) the collection and recovery of corporation tax, shall apply in relation to a surcharge made under this section as they apply to corporation tax charged otherwise than under this section.”, (e) in section 531H by inserting the following after subsection (4): “(5) A person aggrieved by an assessment made on that person in relation to income levy may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”, (f) in section 531AH by inserting the following after subsection (2): “(3) A person aggrieved by an assessment or an amended assessment, as the case may be, made on that person may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”, (g) in section 548 by deleting subsections (6) and (7), (h) in section 696F by substituting the following for subsection (1): “(1) The provisions of the Corporation Tax Acts relating to— (a) assessments to corporation tax, and (b) the collection and recovery of corporation tax, shall apply in relation to a profit resource rent tax charged under section 696C as they apply to corporation tax charged otherwise than under this Chapter.”, (i) in section 870(3) by deleting “, and every such charge shall be heard and determined on its merits by the Appeal Commissioners”, (j) in section 949P(2) by substituting “section 960L” for “section 960K”, (k) in section 959A by deleting the definition “determination of the appeal”, (l) in section 959AF by inserting the following after subsection (3): “(4) Notwithstanding section 129(4) of the Finance Act 2012 , subsection (1) shall apply to an assessment or an amended assessment, as the case may be, made on a person for a chargeable period, that is an accounting period of a company, that starts before 1 January 2013 or for any year of assessment preceding 2013.”, (m) in section 959AJ(3) by substituting “section 949AF(1)” for “section 949AF(2)”, (n) in section 997— (i) in subsection (3) by deleting “appeals against assessments and”, and (ii) by inserting the following after subsection (3): “(4) An employee aggrieved by a statement of liability sent to him or her under subsection (3) may appeal the statement to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the statement.”,
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(o) in section 1022(2A) by inserting “, but only in so far as the grievance relates to the last-mentioned assessment (within the meaning of subsection (1)(ii))” after “that notice”, and (p) in paragraph 16 of Schedule 19— (i) in subparagraph (2) by deleting all of the words from “and, subject to those principles” to the end of that subparagraph, and (ii) by deleting subparagraph (3).
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SCHEDULE 4 Sugar Sweetened Drinks Tax
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Section 36
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Sugar Content Rate of Tax At least 5 grams per 100 millilitres but less than 8 grams per 100 millilitres €16.26 per hectolitre 8 grams or more per 100 millilitres €24.39 per hectolitre 1OJ No. C249, 31.7.2014, p. 1 2OJ No. L124, 20.5.2003, p. 36 3OJ No. L393, 30.12.2006, p. 1 4OJ No. L154, 21.6.2003, p. 1 5OJ No. L309, 25.11.2005, p. 1 6OJ No. L39, 10.2.2007, p. 1 7OJ No. L61, 5.3.2008, p. 1 8OJ No. L311, 21.11.2008, p. 1 9OJ No. L13, 18.1.2011, p. 3 10OJ No. L158, 10.6.2013, p. 1 11OJ No. L342, 18.12.2013, p. 1 12OJ No. L241, 13.8.2014, p. 1 13OJ No. L322, 29.11.2016, p. 1 14OJ No. C249, 31. 7.2014, p. 1 15OJ No. L256, 7.9.1987, p.1 16OJ No. L294, 6.10.2016, p.1 17OJ No. L304, 22.11.2011, p.18-63 18OJ No. C249, 31.7.2014, p.1 19OJ No. L 193, 1.7.2014, p.1 20OJ No. L 352, 24.12.2013, p.9