Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Amendment of section 86 of Principal Act (special provisions for tax invoiced by flat-rate farmers)
83. Section 86(1) of the Principal Act is amended, with effect from 1 January 2025, by the substitution of “5.1 per cent” for “4.8 per cent”.