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  1. Finance Act 2018 (No. 30)
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 19 December 2018

Finance Act 2018 (No. 30)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Introductory Text
Acts Referred to
Part 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-32)
Chapter 1 Interpretation (s. 1)
In force
 1. Interpretation (Part 1)
Chapter 2 Universal Social Charge (s. 2)
In force
 2. Amendment of section 531AN of Principal Act (rate of charge)
Chapter 3 Income Tax (ss. 3-15)
In force
 3. Amendment of section 15 of Principal Act (rate of charge)
In force
 4. Amendment of section 472AB of Principal Act (earned income tax credit)
In force
 5. Amendment of section 466A of Principal Act (home carer tax credit)
In force
 6. Amendment of section 191 of Principal Act (taxation treatment of Hepatitis C compensation payments)
In force
 7. Exemption of certain childcare support payments
In force
 8. Certain benefits in kind: members of the Permanent Defence Force
In force
 9. Benefit in kind: relief relating to electric vehicles
In force
 10. Amendment of section 985A of Principal Act (application of section 985 to certain perquisites, etc.)
In force
 11. Amendment of section 128F of Principal Act (key employee engagement programme)
In force
 12. Retirement benefits
In force
 13. Amendment of section 126 of Principal Act (tax treatment of certain benefits payable under Social Welfare Acts)
In force
 14. Relief arising in special circumstances
In force
 15. Amendment of section 825C of Principal Act (special assignee relief programme)
Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-25)
In force
 16. Taxation of payments under Magdalen Restorative Justice Ex-Gratia Scheme
In force
 17. Amendment of section 285A of, and Schedule 4A to, Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)
In force
 18. Acceleration of wear and tear allowances for gas vehicles and refuelling equipment
In force
 19. 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)
In force
 20. Amendment of section 438A of Principal Act (extension of section 438 to loans by companies controlled by close companies)
In force
 21. Amendment of Part 23 of Principal Act (farming and market gardening)
In force
 22. Amendment of section 486C of Principal Act (relief from tax for certain start-up companies)
In force
 23. Amendment of section 97 of Principal Act (computational rules and allowable deductions)
In force
 24. Amendment of section 216A of Principal Act (rent-a-room relief)
In force
 25. Relief for investment in corporate trades
Chapter 5 Corporation Tax (ss. 26-28)
In force
 26. Amendments relating to relief for investment in films
In force
 27. Controlled foreign companies
In force
 28. Amendment of section 291A of Principal Act (intangible assets)
Chapter 6 Capital Gains Tax (ss. 29-32)
In force
 29. Amendment of section 579B of Principal Act (trustees ceasing to be resident in the State)
In force
 30. Amendment of section 603A of Principal Act (disposal of site to child)
In force
 31. Amendment of section 604B of Principal Act (relief for farm restructuring)
In force
 32. Exit tax, etc. - substitution of new Chapter 2 of Part 20 of Principal Act
Part 2 Excise (ss. 33-41)
In force
 33. Amendment of Chapter 1 of Part 2 of Finance Act 2017 (sugar sweetened drinks tax)
In force
 34. Rates of tobacco products tax
In force
 35. Amendment of Chapter 1 of Part 2 of Finance Act 2002 (consolidation and modernisation of betting duties law)
In force
 36. Amendment of section 130 of Finance Act 1992 (interpretation)
In force
 37. Amendment of section 132 of Finance Act 1992 (charge of excise duty)
In force
 38. Amendment of section 134 (permanent reliefs) and section 141 (regulations) of Finance Act 1992
In force
 39. Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.)
In force
 40. Amendment of section 135D of Finance Act 1992 (repayment of amounts of vehicle registration tax on export of certain vehicles)
In force
 41. Proportionate payment of vehicle registration tax on certain vehicles temporarily brought into State
Part 3 Value-Added Tax (ss. 42-45)
In force
 42. Interpretation (Part 3)
In force
 43. Rates of value-added tax
In force
 44. Amendment of section 94 of Principal Act (supplies of immovable goods (new rules))
In force
 45. Amendment of section 104 of Principal Act (repayments in specific circumstances)
Part 4 Stamp Duties (ss. 46-49)
In force
 46. Interpretation (Part 4)
In force
 47. Amendment of sections 31 and 31A of Principal Act
In force
 48. Amendments in relation to certain farming reliefs
In force
 49. Right of appeal in relation to refund claims
Part 5 Capital Acquisitions Tax (ss. 50-53)
In force
 50. Interpretation (Part 5)
In force
 51. Miscellaneous amendments to Principal Act
In force
 52. Amendment of section 86 of Principal Act (exemption relating to certain dwellings)
In force
 53. Amendment of Schedule 2 to Principal Act (computation of tax)
Part 6 Miscellaneous (ss. 54-65)
In force
 54. Interpretation (Part 6)
In force
 55. Appeal procedures
In force
 56. Amendment of section 851A of Principal Act (confidentiality of taxpayer information)
In force
 57. Amendment of section 858 of Principal Act (evidence of authorisation)
In force
 58. PAYE modernisation
In force
 59. Amendment of Part 41A of Principal Act (assessing rules including rules for self assessment)
In force
 60. Amendment of certain tax exemption provisions
In force
 61. Amendment of Part 5 of Schedule 24A to Principal Act (orders pursuant to section 826(1E) in relation to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting)
In force
 62. Miscellaneous technical amendments in relation to tax
In force
 63. Amendment of section 44 of Forestry Act 1988
In force
 64. Care and management of taxes and duties
In force
 65. Short title, construction and commencement
In force
 Schedule 1 Amendments to Capital Acquisitions Tax Consolidation Act 2003
In force
 Schedule 2 Miscellaneous Technical Amendments in Relation to Tax
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