Provisional Collection of Taxes Act 1927 section 6

Certain payments and deductions deemed to be legal

Section 6 provides a two-month grace period after a temporary tax expires, during which payments and deductions made on account of that tax are treated as legally valid, subject to conditions requiring repayment if the tax is not properly renewed.

• When a temporary tax expires, any payment or deduction made within two months of its expiry — relating to a period or event after the expiry — is treated as legally valid, provided it would have been valid had the tax still been in force.
• If Dáil Éireann does not pass a resolution renewing the tax (with or without changes) within two months of the tax's expiry, the amount paid or deducted must be repaid or made good at the end of that two-month period.
• If a resolution is passed but an Act of the Oireachtas renewing the tax does not come into force before the resolution loses its statutory effect, the amount must be repaid or made good when the resolution ceases to have effect.
• This provision applies only to a temporary tax that was last imposed or renewed for a period of no more than eighteen months and was in force immediately before the end of the financial year preceding the one in which the payment or deduction is made.