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Finance Act 2017 (No. 41)Introductory TextActs Referred toPart 1 Income Tax, Universal Social Charge, Corporation Tax and Capital Gains Tax (ss. 1-34)Chapter 1 Interpretation (s. 1)1. Interpretation (Part 1)Chapter 2 Universal Social Charge (s. 2)2. Amendment of section 531AN of Principal Act (rate of charge)Chapter 3 Income Tax (ss. 3-9)3. Amendment of section 15 of Principal Act (rate of charge)4. Amendment of section 466A of Principal Act (home carer tax credit)5. Amendment of section 472AB of Principal Act (earned income tax credit)6. Amendment of section 244 of Principal Act (relief for interest paid on certain home loans)7. Benefit in kind: relief relating to electric vehicles8. Taxation of certain perquisites: employees of authorised insurers and tied health insurance agents9. Amendment of section 458 of Principal Act (deductions allowed in ascertaining taxable income and provisions relating to reductions in tax)Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 10-19)10. Key Employee Engagement Programme11. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)12. Amendment of Parts 9 and 36 of, and Schedule 25B to, Principal Act (capital allowances for equipment and buildings used for the purposes of providing childcare services or a fitness centre to employees)13. Pre-letting expenditure in respect of vacant premises14. Amendment of certain anti-avoidance provisions of Principal Act15. Amendment of section 664 of Principal Act (relief for certain income from leasing of farm land)16. Amendment of Part 16 of Principal Act (income tax relief for investment in corporate trades - employment and investment incentive and seed capital scheme)17. Amendment of Part 26 of Principal Act (life assurance companies)18. Amendment of Chapter 1A of Part 27 of Principal Act (investment undertakings)19. Irish real estate fundsChapter 5 Corporation Tax (ss. 20-25)20. Amendment of section 110 of Principal Act (securitisation)21. Amendment of section 769K of Principal Act (adaptation of provisions relating to relief for relevant trading losses and relevant charges on income)22. Amendment of section 76A of Principal Act (computation of profits or gains of a company - accounting standards)23. Amendment of section 135 of Principal Act (distributions: supplemental)24. Charges on income for corporation tax purposes25. Amendment of section 291A of Principal Act (intangible assets)Chapter 6 Capital Gains Tax (ss. 26-34)26. Amendment of section 29 of Principal Act (persons chargeable)27. Amendment of section 626B of Principal Act (exemption from tax in the case of gains on certain disposals of shares)28. Amendment of section 980 of Principal Act (deduction from consideration on disposal of certain assets)29. Amendment of section 604B of Principal Act (relief for farm restructuring)30. Amendment of Chapter 6 of Part 19 of Principal Act (transfers of business assets)31. Amendment of Part 20 of Principal Act (companies' chargeable gains)32. Amendment of section 613 of Principal Act (miscellaneous exemptions for certain kinds of property)33. Amendment of section 604A of Principal Act (relief for certain disposals of land or buildings)34. Amendment of section 598 of Principal Act (disposals of business or farm on "retirement")Part 2 Excise (ss. 35-54)Chapter 1 Sugar Sweetened Drinks Tax (ss. 35-47)35. Interpretation (Chapter 1)36. Charging and rates of sugar sweetened drinks tax37. Liability to pay sugar sweetened drinks tax38. Registration of sugar sweetened drinks suppliers and exporters39. Returns and payment by sugar sweetened drinks suppliers40. Relief from sugar sweetened drinks tax for supplies made outside the State41. Returned sugar sweetened drinks42. Repayments of sugar sweetened drinks tax43. Records44. Offence and penalty (Chapter 1)45. Regulations (Chapter 1)46. Care and management (Chapter 1)47. Commencement (Chapter 1)Chapter 2 Miscellaneous (ss. 48-54)48. Amendment of Chapter 4 of Part 2 of Finance Act 2001 (powers of officers)49. Rates of tobacco products tax50. Amendment of Chapter 1 of Part 2 of Finance Act 2002 (consolidation and modernisation of betting duties law)51. Amendment of section 137A of Finance Act 2001 (substitute fuels)52. Amendment of section 99A of Finance Act 1999 (relief for qualifying road transport operators)53. Amendment of section 130 of Finance Act 1992 (interpretation)54. Amendment of section 135D of Finance Act 1992 (repayment of amounts of vehicle registration tax on export of certain vehicles)Part 3 Valued-Added Tax (ss. 55-58)55. Interpretation (Part 3)56. Amendment of Schedule 3 to Principal Act (goods and services chargeable at the reduced rate)57. Exempted education activities58. Miscellaneous amendments to Principal ActPart 4 Stamp Duties (ss. 59-68)59. Interpretation (Part 4)60. Amendment of Schedule 1 to Principal Act (stamp duties on instruments)61. Repayment of stamp duty where land used for residential development62. Shares deriving value from immovable property situated in State63. Miscellaneous stamp duty amendments64. Amendment of section 106B of Principal Act (housing authorities and Affordable Homes Partnership)65. Amendments in relation to certain farming reliefs66. Amendment of section 79 of Principal Act (conveyances and transfers of property between certain bodies corporate)67. Amendment of section 80 of Principal Act (reconstructions or amalgamations of companies)68. Farm consolidation reliefPart 5 Capital Acquisitions Tax (ss. 69-72)69. Interpretation (Part 5)70. Amendment of section 85 of Principal Act (exemption relating to retirement benefits)71. Amendment of section 86 of Principal Act (exemption relating to certain dwellings)72. Amendment of section 89 of Principal Act (provisions relating to agricultural property)Part 6 Miscellaneous (ss. 73-88)73. Interpretation (Part 6)74. Amendment of section 122 of Principal Act (preferential loan arrangements)75. Appealable matters76. Taxpayer information77. PAYE modernisation78. Amendment of Chapter 4 of Part 38 of Principal Act (Revenue powers)79. Amendment of section 531AA of Principal Act (interpretation: Part 18C)80. Provision to modify agreements for relief from double taxation81. Amendment of Schedule 24A to Principal Act (arrangements made by the Government with the government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax)82. Consequential amendments to the Acts following enactment of Companies Act 201483. Mergers, divisions and transfers of assets84. Amendment of section 865 of Principal Act (repayment of tax)85. Amendment of section 67 of Finance Act 1988 (capital services redemption account)86. Report of Minister for Finance87. Care and management of taxes and duties88. Short title, construction and commencementSchedule 1 PAYE ModernisationSchedule 2 Consequential amendments to the Acts (within the meaning of Section 82) following enactment of Companies Act 2014Schedule 3 Appealable MattersSchedule 4 Sugar Sweetened Drinks Tax
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 25 December 2017

Finance Act 2017 (No. 41)

Introductory Text
Acts Referred to
Part 1 Income Tax, Universal Social Charge, Corporation Tax and Capital Gains Tax (ss. 1-34)
Chapter 1 Interpretation (s. 1)
1. Interpretation (Part 1)
Chapter 2 Universal Social Charge (s. 2)
2. Amendment of section 531AN of Principal Act (rate of charge)
Chapter 3 Income Tax (ss. 3-9)
3. Amendment of section 15 of Principal Act (rate of charge)
4. Amendment of section 466A of Principal Act (home carer tax credit)
5. Amendment of section 472AB of Principal Act (earned income tax credit)
6. Amendment of section 244 of Principal Act (relief for interest paid on certain home loans)
7. Benefit in kind: relief relating to electric vehicles
8. Taxation of certain perquisites: employees of authorised insurers and tied health insurance agents
9. Amendment of section 458 of Principal Act (deductions allowed in ascertaining taxable income and provisions relating to reductions in tax)
Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 10-19)
10. Key Employee Engagement Programme
11. Amendment of section 285A of Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
12. Amendment of Parts 9 and 36 of, and Schedule 25B to, Principal Act (capital allowances for equipment and buildings used for the purposes of providing childcare services or a fitness centre to employees)
13. Pre-letting expenditure in respect of vacant premises
14. Amendment of certain anti-avoidance provisions of Principal Act
15. Amendment of section 664 of Principal Act (relief for certain income from leasing of farm land)
16. Amendment of Part 16 of Principal Act (income tax relief for investment in corporate trades - employment and investment incentive and seed capital scheme)
17. Amendment of Part 26 of Principal Act (life assurance companies)
18. Amendment of Chapter 1A of Part 27 of Principal Act (investment undertakings)
19. Irish real estate funds
Chapter 5 Corporation Tax (ss. 20-25)
20. Amendment of section 110 of Principal Act (securitisation)
21. Amendment of section 769K of Principal Act (adaptation of provisions relating to relief for relevant trading losses and relevant charges on income)
22. Amendment of section 76A of Principal Act (computation of profits or gains of a company - accounting standards)
23. Amendment of section 135 of Principal Act (distributions: supplemental)
24. Charges on income for corporation tax purposes
25. Amendment of section 291A of Principal Act (intangible assets)
Chapter 6 Capital Gains Tax (ss. 26-34)
26. Amendment of section 29 of Principal Act (persons chargeable)
27. Amendment of section 626B of Principal Act (exemption from tax in the case of gains on certain disposals of shares)
28. Amendment of section 980 of Principal Act (deduction from consideration on disposal of certain assets)
29. Amendment of section 604B of Principal Act (relief for farm restructuring)
30. Amendment of Chapter 6 of Part 19 of Principal Act (transfers of business assets)
31. Amendment of Part 20 of Principal Act (companies' chargeable gains)
32. Amendment of section 613 of Principal Act (miscellaneous exemptions for certain kinds of property)
33. Amendment of section 604A of Principal Act (relief for certain disposals of land or buildings)
34. Amendment of section 598 of Principal Act (disposals of business or farm on "retirement")
Part 2 Excise (ss. 35-54)
Chapter 1 Sugar Sweetened Drinks Tax (ss. 35-47)
35. Interpretation (Chapter 1)
36. Charging and rates of sugar sweetened drinks tax
37. Liability to pay sugar sweetened drinks tax
38. Registration of sugar sweetened drinks suppliers and exporters
39. Returns and payment by sugar sweetened drinks suppliers
40. Relief from sugar sweetened drinks tax for supplies made outside the State
41. Returned sugar sweetened drinks
42. Repayments of sugar sweetened drinks tax
43. Records
44. Offence and penalty (Chapter 1)
45. Regulations (Chapter 1)
46. Care and management (Chapter 1)
47. Commencement (Chapter 1)
Chapter 2 Miscellaneous (ss. 48-54)
48. Amendment of Chapter 4 of Part 2 of Finance Act 2001 (powers of officers)
49. Rates of tobacco products tax
50. Amendment of Chapter 1 of Part 2 of Finance Act 2002 (consolidation and modernisation of betting duties law)
51. Amendment of section 137A of Finance Act 2001 (substitute fuels)
52. Amendment of section 99A of Finance Act 1999 (relief for qualifying road transport operators)
53. Amendment of section 130 of Finance Act 1992 (interpretation)
54. Amendment of section 135D of Finance Act 1992 (repayment of amounts of vehicle registration tax on export of certain vehicles)
Part 3 Valued-Added Tax (ss. 55-58)
55. Interpretation (Part 3)
56. Amendment of Schedule 3 to Principal Act (goods and services chargeable at the reduced rate)
57. Exempted education activities
58. Miscellaneous amendments to Principal Act
Part 4 Stamp Duties (ss. 59-68)
59. Interpretation (Part 4)
60. Amendment of Schedule 1 to Principal Act (stamp duties on instruments)
61. Repayment of stamp duty where land used for residential development
62. Shares deriving value from immovable property situated in State
63. Miscellaneous stamp duty amendments
64. Amendment of section 106B of Principal Act (housing authorities and Affordable Homes Partnership)
65. Amendments in relation to certain farming reliefs
66. Amendment of section 79 of Principal Act (conveyances and transfers of property between certain bodies corporate)
67. Amendment of section 80 of Principal Act (reconstructions or amalgamations of companies)
68. Farm consolidation relief
Part 5 Capital Acquisitions Tax (ss. 69-72)
69. Interpretation (Part 5)
70. Amendment of section 85 of Principal Act (exemption relating to retirement benefits)
71. Amendment of section 86 of Principal Act (exemption relating to certain dwellings)
72. Amendment of section 89 of Principal Act (provisions relating to agricultural property)
Part 6 Miscellaneous (ss. 73-88)
73. Interpretation (Part 6)
74. Amendment of section 122 of Principal Act (preferential loan arrangements)
75. Appealable matters
76. Taxpayer information
77. PAYE modernisation
78. Amendment of Chapter 4 of Part 38 of Principal Act (Revenue powers)
79. Amendment of section 531AA of Principal Act (interpretation: Part 18C)
80. Provision to modify agreements for relief from double taxation
81. Amendment of Schedule 24A to Principal Act (arrangements made by the Government with the government of any territory outside the State in relation to affording relief from double taxation and exchanging information in relation to tax)
82. Consequential amendments to the Acts following enactment of Companies Act 2014
83. Mergers, divisions and transfers of assets
84. Amendment of section 865 of Principal Act (repayment of tax)
85. Amendment of section 67 of Finance Act 1988 (capital services redemption account)
86. Report of Minister for Finance
87. Care and management of taxes and duties
88. Short title, construction and commencement
Schedule 1 PAYE Modernisation
Schedule 2 Consequential amendments to the Acts (within the meaning of Section 82) following enactment of Companies Act 2014
Schedule 3 Appealable Matters
Schedule 4 Sugar Sweetened Drinks Tax
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