Number 9 of 2022

An Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise; to otherwise make further provision in connection with finance; to make provision for the exemption from income tax of the payment generally referred to and commonly known as the Pandemic Special Recognition Payment and for that purpose to amend the Taxes Consolidation Act 1997; to make provision for supports to employers and certain businesses and for that purpose to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020, the Taxes Consolidation Act 1997, the Social Welfare Consolidation Act 2005 and the Value-Added Tax Consolidation Act 2010; to provide for the repayment of stamp duty on cost rental dwellings and for that purpose to amend the Stamp Duties Consolidation Act 1999; to provide for the waiver of excise duty charged on certain special exemption orders granted under section 5 of the Intoxicating Liquor Act 1927; to provide for the tax treatment of certain payments to holders of sea-fishing boat licences arising under a scheme to be established by the Minister for Agriculture, Food and the Marine pursuant to Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021 [OJ No. L 357, 8.10.2021, p. 1] and for that purpose to amend the Taxes Consolidation Act 1997; to provide for cost recovery mechanisms in relation to the Central Bank of Ireland, as operator of two beneficial ownership registers; and to provide for related matters.

[2nd June, 2022]

Be it enacted by the Oireachtas as follows: