Appropriation Act 2008

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Financial resolutions passed by Dáil Éireann on 14 October 2008.

3.— (1) The legislation required to give effect to the financial resolutions passed by Dáil Éireann on 14 October 2008 and referred to in subsection (2) may, subject to the time period specified in section 4 of the Provisional Collection of Taxes Act 1927 , be enacted in the year 2009 if not enacted by 31 December 2008.

(2) The Financial Resolutions referred to in subsection (1) are as follows:

(a) Financial Resolution No. 1 (which relates to income tax and to the introduction of an income levy);

(b) Financial Resolution No. 2 (which relates to income tax and to an increase in the rate of mortgage interest relief for first time buyers and reduction in the rate for non-first time buyers);

(c) Financial Resolution No. 3 (which relates to income tax and to an increase in the specified rate for preferential loans, other than home loans);

(d) Financial Resolution No. 4 (which relates to value-added-tax and to an increase in the standard rate);

(e) Financial Resolution No. 5 (which relates to an increase in excise duties on tobacco and tobacco products);

(f) Financial Resolution No. 6 (which relates to an increase in excise duty on wine and a reduction in excise duty on low alcohol beers and cider);

(g) Financial Resolution No. 7 (which relates to excise duty and an increase in the mineral oil tax on petrol);

(h) Financial Resolution No. 8 (which relates to excise duty and an increase in betting duty rate);

(i) Financial Resolution No. 9 (which relates to a reduction in the earnings limit in relation to certain pension contributions);

(j) Financial Resolution No. 10 (which relates to an increase in deposit interest retention tax);

(k) Financial Resolution No. 11 (which relates to an increase in exit tax rate on life assurance policies and investment undertakings);

(l) Financial Resolution No. 12 (which relates to an increase in the capital gains tax rate);

(m) Financial Resolution No. 13 (which relates to an increase in stamp duty rates on cheques and other bills of exchange);

(n) Financial Resolution No. 14 (which relates to excise duty and to an increase in motor tax rates).