Provisional Collection of Taxes Act 1927 section 5

Repayment of certain payments and deductions

Section 5 deals with what happens to tax payments and deductions collected under a Dáil resolution when that resolution ceases to have legal effect.

• If a resolution lapses for any reason other than being enacted into law, all moneys collected under it must be repaid and all deductions made are treated as unauthorised.
• This ensures taxpayers are made whole when a temporary tax measure falls away without being confirmed by legislation.
• Where an Act is passed that broadly mirrors the resolution but with modifications, any amounts collected under the resolution that exceed what the Act would require must also be repaid.
• Similarly, any deductions made under the resolution that would not be permitted under the enacted Act are deemed to be unauthorised deductions.