Interpretation Act 2005 section 13

Judicial notice

Section 13 establishes that every Act of the Oireachtas is a public document that courts must automatically recognise without requiring formal proof.

• Every Act is classified as a public document.
• Courts must take "judicial notice" of every Act — meaning they automatically accept its existence and content.
• There is no need for a party in legal proceedings to formally prove that an Act exists or what it says.
• This applies to all Acts, including those relevant to tax and financial matters, so their provisions can be relied upon directly in any proceedings.