icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Finance Act 2018 (No. 30)Introductory TextActs Referred toPart 1 Universal Social Charge, Income Tax, Corporation Tax and Capital Gains Tax (ss. 1-32)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. 3-15)3. Amendment of section 15 of Principal Act (rate of charge)4. Amendment of section 472AB of Principal Act (earned income tax credit)5. Amendment of section 466A of Principal Act (home carer tax credit)6. Amendment of section 191 of Principal Act (taxation treatment of Hepatitis C compensation payments)7. Exemption of certain childcare support payments8. Certain benefits in kind: members of the Permanent Defence Force9. Benefit in kind: relief relating to electric vehicles10. Amendment of section 985A of Principal Act (application of section 985 to certain perquisites, etc.)11. Amendment of section 128F of Principal Act (key employee engagement programme)12. Retirement benefits13. Amendment of section 126 of Principal Act (tax treatment of certain benefits payable under Social Welfare Acts)14. Relief arising in special circumstances15. Amendment of section 825C of Principal Act (special assignee relief programme)Chapter 4 Income Tax, Corporation Tax and Capital Gains Tax (ss. 16-25)16. Taxation of payments under Magdalen Restorative Justice Ex-Gratia Scheme17. Amendment of section 285A of, and Schedule 4A to, Principal Act (acceleration of wear and tear allowances for certain energy-efficient equipment)18. Acceleration of wear and tear allowances for gas vehicles and refuelling equipment19. 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)20. Amendment of section 438A of Principal Act (extension of section 438 to loans by companies controlled by close companies)21. Amendment of Part 23 of Principal Act (farming and market gardening)22. Amendment of section 486C of Principal Act (relief from tax for certain start-up companies)23. Amendment of section 97 of Principal Act (computational rules and allowable deductions)24. Amendment of section 216A of Principal Act (rent-a-room relief)25. Relief for investment in corporate tradesChapter 5 Corporation Tax (ss. 26-28)26. Amendments relating to relief for investment in films27. Controlled foreign companies28. Amendment of section 291A of Principal Act (intangible assets)Chapter 6 Capital Gains Tax (ss. 29-32)29. Amendment of section 579B of Principal Act (trustees ceasing to be resident in the State)30. Amendment of section 603A of Principal Act (disposal of site to child)31. Amendment of section 604B of Principal Act (relief for farm restructuring)32. Exit tax, etc. - substitution of new Chapter 2 of Part 20 of Principal ActPart 2 Excise (ss. 33-41)33. Amendment of Chapter 1 of Part 2 of Finance Act 2017 (sugar sweetened drinks tax)34. Rates of tobacco products tax35. Amendment of Chapter 1 of Part 2 of Finance Act 2002 (consolidation and modernisation of betting duties law)36. Amendment of section 130 of Finance Act 1992 (interpretation)37. Amendment of section 132 of Finance Act 1992 (charge of excise duty)38. Amendment of section 134 (permanent reliefs) and section 141 (regulations) of Finance Act 199239. Amendment of section 135C of Finance Act 1992 (remission or repayment in respect of vehicle registration tax, etc.)40. Amendment of section 135D of Finance Act 1992 (repayment of amounts of vehicle registration tax on export of certain vehicles)41. Proportionate payment of vehicle registration tax on certain vehicles temporarily brought into StatePart 3 Value-Added Tax (ss. 42-45)42. Interpretation (Part 3)43. Rates of value-added tax44. Amendment of section 94 of Principal Act (supplies of immovable goods (new rules))45. Amendment of section 104 of Principal Act (repayments in specific circumstances)Part 4 Stamp Duties (ss. 46-49)46. Interpretation (Part 4)47. Amendment of sections 31 and 31A of Principal Act48. Amendments in relation to certain farming reliefs49. Right of appeal in relation to refund claimsPart 5 Capital Acquisitions Tax (ss. 50-53)50. Interpretation (Part 5)51. Miscellaneous amendments to Principal Act52. Amendment of section 86 of Principal Act (exemption relating to certain dwellings)53. Amendment of Schedule 2 to Principal Act (computation of tax)Part 6 Miscellaneous (ss. 54-65)54. Interpretation (Part 6)55. Appeal procedures56. Amendment of section 851A of Principal Act (confidentiality of taxpayer information)57. Amendment of section 858 of Principal Act (evidence of authorisation)58. PAYE modernisation59. Amendment of Part 41A of Principal Act (assessing rules including rules for self assessment)60. Amendment of certain tax exemption provisions61. 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)62. Miscellaneous technical amendments in relation to tax63. Amendment of section 44 of Forestry Act 198864. Care and management of taxes and duties65. Short title, construction and commencementSchedule 1 Amendments to Capital Acquisitions Tax Consolidation Act 2003Schedule 2 Miscellaneous Technical Amendments in Relation to Tax
Page Overview
Related
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Whole document
Selected pages
Consolidated PDF of the entire document as of 25th January 2025
Original PDF
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This document
Manage bookmarks
Search within this document
View previous searches
Share
Original source link (1)
Get page link
Share via email application
Next
Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 19 December 2018

Finance Act 2018 (No. 30)

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