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S.I. No. 462/2025 - Finance Act 2024 (Chapter 1 of Part 2) (Commencement) Order 2025

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 7th October, 2025.

I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 68 of the Finance Act 2024 (No. 43 of 2024), hereby order as follows:

1. This Order may be cited as the Finance Act 2024 (Chapter 1 of Part 2) (Commencement) Order 2025.

2. The 1st day of November 2025 is appointed as the day on which Chapter 1 of Part 2 of the Finance Act 2024 (No. 43 of 2024) shall come into operation.

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GIVEN under my Official Seal,

23 September, 2025.

PASCHAL DONOHOE,

Minister for Finance.