Skip to main content
Version status: Not yet in force | Document consolidation status: No known changes
Version date: 12 November 2024 - onwards

75. Amendment of Chapter 1 of Part 2 of Finance Act 2002 (licence duty)

(1) Chapter 1 of Part 2 of the Finance Act 2002 is amended -

(a) in section 65, by the substitution of "€250" for "€500",

(b) in section 66 -

(i) in subsection (1), by the substitution of "€380" for "€760", and

(ii) in subsection (3), by the substitution of "€380" for "€760",

(c) in section 66A -

(i) subsection (1)(a), by the substitution of "€5,000" for "€10,000", and

(ii) by the substitution of the following Table for the Table to that section:

"Table

Level of annual turnover

(1)

Rates of duty

(2)

Under €50 million

€5,000

€50 million or more but less than €75 million

€10,000

€75 million or more but less than €100 million

€15,000

€100 million or more but less than €150 million

€20,000