Tax Legislation
Section-by-section analysis of Irish tax acts, kept current with every Finance Act.
Automatic Enrolment Retirement Savings System Act 2024
Auto-enrolment retirement savings scheme for employees.
Read commentary 2003Capital Acquisitions Tax Consolidation Act 2003
Gift and inheritance tax consolidation.
Read commentary 2014Companies Act 2014
Consolidated framework for Irish company law.
Read commentary 2015Customs Act 2015
Customs administration, controls, and enforcement.
Read commentary 2020Emergency Measures in the Public Interest (Covid-19) Act 2020
Emergency COVID-19 measures including wage subsidy.
Read commentary 2012Finance (Local Property Tax) Act 2012 (as amended)
Local property tax on residential property (as amended).
Read commentary 1992Finance Act 1992 sections 130-144A (Vehicle Registration Tax)
Vehicle registration tax provisions (ss 130-144A).
Read commentary 2022Finance Act 2022 (TBESS)
Temporary Business Energy Support Scheme (TBESS).
Read commentary 2005Interpretation Act 2005
Rules for interpreting Irish statutes.
Read commentary 1927Provisional Collection of Taxes Act 1927
Provisional statutory authority for tax collection.
Read commentary 2005Social Welfare Consolidation Act 2005
Comprehensive legislation consolidating various social welfare enactments.
Read commentary 1999Stamp Duties Consolidation Act 1999
Consolidation of stamp duty law.
Read commentary 1965Succession Act 1965
Inheritance, wills, and succession rights.
Read commentary 1997Taxes Consolidation Act 1997
Principal consolidation of income, corporation, and capital gains tax.
Read commentary 2010Value Added Tax Consolidation Act 2010
Consolidation of Irish VAT law.
Read commentary