Provisional Collection of Taxes Act 1927 section 1

Definitions

Section 1 sets out the key definitions used throughout the Provisional Collection of Taxes Act 1927, including what constitutes a "tax" and how different categories of tax are classified.

• A "tax" covers a wide range of charges for the benefit of the Exchequer, including customs duty, excise duty, income tax, VAT, capital gains tax, corporation tax, stamp duty, local property tax, and various newer levies such as vacant homes tax and global minimum top-up taxes.
• A "permanent tax" is one that was last imposed or renewed without any time limit on its duration, whereas a "temporary tax" is one that was last imposed or renewed for a limited period only.
• A "new tax" is a tax that was not in force immediately before the date on which the relevant Dáil resolution takes effect, or if no date is specified, the date the resolution is passed.
• The "Committee on Finance" means the Committee on Finance of Dáil Éireann, but only when that committee is a committee of the whole House.