Updated to 14 August 2025 (Act No. 10 of 2025 and S.I. No. 402 of 2025)
Finance Act 1993
No. 13 of 1993
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| Ss. 1-13 | 6 April 1993 | Commenced as per s. 143(8) |
| S. 14(1)-(5) | 6 April 1993 | Commenced as per s. 143(8) |
| S. 14(6) | 5 April 1994 | Commenced as per s. 14(6)(b) |
| S. 14(7) | 6 April 1993 | Commenced as per s. 143(8) |
| Ss. 15-41 | 6 April 1993 | Commenced as per s. 143(8) |
| S. 42 | 1 April 1993 | Commenced as per s. 42(2) |
| Ss. 43, 44 | 6 April 1993 | Commenced as per s. 143(8) |
| S. 45(1)(a) | 6 April 1993 | Commenced as per s. 143(8) |
| S. 45(1)(b) | 1 August 1992 | Commenced as per s. 45(2) |
| S. 45(2) | 6 April 1993 | Commenced as per s. 143(8) |
| S. 46 | 1 January 1992 | Commenced as per s. 46(6) |
| Ss. 47-51 | 6 April 1993 | Commenced as per s. 143(8) |
| Ss. 52-58 | 17 June 1993 | Commenced on enactment |
| S. 59 | Not yet commenced. Commencement order required under s. 59(3) | |
| Ss. 60-70 | 17 June 1993 | Commenced on enactment |
| S. 71(1)(a) | 17 June 1993 | Commenced on enactment |
| S. 71(1)(b)-(f) | 1 February 1994 | Commenced as per s. 71(4) |
| S. 71(2)-(4) | 1 February 1994 | Commenced as per s. 71(4) |
| Ss. 72-74 | 17 June 1993 | Commenced on enactment |
| S. 75 | 2 October 1993 | Commenced as per s. 75(1), Finance Act, 1992 (Commencement of Chapter I of Part II and Part I of Third Schedule) Order 1993 (S.I. No. 274 of 1993), art. 2 |
| Ss. 76-79 | 17 June 1993 | Commenced on enactment |
| S. 80(1) | 17 June 1993 | Commenced on enactment |
| S. 80(2) | 2 October 1993 | Commenced as per s. 80(3), Finance Act, 1992 (Commencement of Chapter I of Part II and Part I of Third Schedule) Order 1993 (S.I. No. 274 of 1993), art. 2 |
| S. 80(3) | 17 June 1993 | Commenced on enactment |
| S. 81 | 1 March 1993 | Commenced as per s. 143(9)(a) |
| Ss. 82, 83 | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 84 | 1 August 1993 | Commenced as per s. 143(9)(c) |
| S. 85(a), (b) | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 85(c)(i) | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 85(c)(ii) | 1 March 1993 | Commenced as per s. 143(9)(a) |
| S. 85(c)(iii), (iv) | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 85(d), (e) | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 86 | 1 August 1993 | Commenced as per s. 143(9)(c) |
| S. 87(a) | 1 March 1993 | Commenced as per s. 143(9)(a) |
| S. 87(b) | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 87(c) | 1 March 1993 | Commenced as per s. 143(9)(a) |
| S. 88(a) | 1 August 1993 | Commenced as per s. 143(9)(c) |
| S. 88(b), (c) | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 89(a) | 1 March 1993 | Commenced as per s. 143(9)(a) |
| S. 89(b) | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 90 | 1 August 1993 | Commenced as per s. 143(9)(c) |
| S. 91 | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 92(a) | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 92(b) | 1 September 1993 | Commenced as per s. 143(9)(d) |
| S. 92(c) | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 93 | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 94 | 1 March 1993 | Commenced as per s. 143(9)(a) |
| S.95(a) | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 95(b) | 1 August 1993 | Commenced as per s. 143(9)(c) |
| S. 96 | 1 March 1993 | Commenced as per s. 143(9)(a) |
| S. 97(1) | 1 March 1993 | Commenced as per s. 143(9)(a) |
| S. 97(2) | 1 July 1993 | Commenced as per s. 143(9)(b) |
| S. 98 | 1 March 1993 | Commenced as per s. 143(9)(a) |
| S. 99 | 17 June 1993 | Commenced as per s. 143(9)(e) |
| S. 100 | 17 June 1993 | Commenced on enactment |
| S. 101 | 1 September 1992 | Commenced as per s. 101(4) |
| Ss. 102-143 | 17 June 1993 | Commenced on enactment |
| Schs. 1-5 | 17 June 1993 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Pt. 1 (ss. 1-51) rep., ctnc. of instrs., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| Pt. 2 Ch. 2 (Ss. 57-64) transfer of functions under | S.I. No. 815 of 2007, arts. 1(2), 3(1) & schedule, pt 1 |
| Certain functions transferred to Mayor of Limerick | 7/2024, ss. 1(3), 10, & sch. 1 part 2 |
| Ss. 28, 29 references to the chief executive of Limerick City and County Council construed as a reference to the director general | 7/2024, ss. 1(3), 10, 26 & sch. 1 part 2 |
| S. 57 am. | 16/2012, ss. 1(2), 56(a) |
| S. 59(1) del. | 16/2012, ss. 1(2), 56(b)(i) |
| S. 59(2) am. | 16/2012, ss. 1(2), 56(b)(ii) |
| S. 60 (1) (a) (2) (a) am. | 5/2003, s. 7 |
| S. 60(1) del. | 16/2012, ss. 1(2), 56(c) |
| S. 60(2) substit. | 13/1994, s. 86 |
| S. 60(3) persons and purposes for access prescribed under | S.I. No. 287 of 2015, reg. 2, schedule |
| S.I. No. 64 of 2015, reg. 2 & schedule | |
| S.I. No. 355 of 1999, reg. 1(2) & schedule | |
| S.I. No. 319 of 2000, reg. 1 & schedule | |
| S.I. No. 621 of 2002, reg. 1(2) & schedule | |
| S.I. No. 846 of 2005, reg. 1(2) & schedule | |
| S.I. No. 382 of 2009, reg. 2 & schedule | |
| S.I. No. 414 of 2013, reg. 2 and schedule | |
| S.I. No. 338 of 1996, reg. 2, schedule | |
| S. 61 (1) substit. | 13/1994, s. 87 |
| S. 61(1)(a)(i) del. | 16/2012, ss. 1(2), 56(d)(i) |
| S. 61(1)(a)(ii) am. | 16/2012, ss. 1(2), 56(d)(ii) |
| S. 61(2)(a) del. | 16/2012, ss. 1(2), 56(d)(iii) |
| S. 61(2)(b) am. | 16/2012, ss. 1(2), 56(d)(iv) |
| S. 61 (2) substit. | 13/1994, s. 87 |
| Ss. 69, 72, 79 (5) (6) rep. | 2/1999, ss. 106, 109, sch. 3, pt. 1, col. 3 |
| S. 67 rep. with trans. provns.* | 3/2003, ss. 83, 86, sch. 1 |
| S. 68 rep. with trans. provns.* | 3/2003, ss. 83, 86, sch. 1 |
| S. 73 rep. with trans. provns.* | 3/2003, ss. 83, 86, sch. 1 |
| S. 74 rep. with trans. provns.* | 3/2003, ss. 83, 86, sch. 1 |
| S. 74, s. | 7/2001, s.167 (2) (a) |
| S. 75 rep. with trans. provns.* | 3/2003, ss. 83, 86, sch. 1 |
| S. 75 (3), subsec. substit. | 7/2001, s.167 (2) (b) |
| S. 76 rep. | 7/2001, ss. 149-152, sch. 3 |
| S. 79(4) repealed | 25/2008, s. 57(1) and (2) and Schedule 1 |
| Pt. 3(ss. 81 - 99)(in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| S. 89 (1), subsec. substit. | 8/1995, s.113 |
| Ss. 100-106 rep. | 31/1999, ss. 160, 163, sch. 3 |
| S. 101 (2) (a), rep. with conds. | 2/1999, s.197, sch. 6, col. 3 |
| S. 106 (1), subsec. ins. | 13/1994, s.106 (a) |
| S. 106 (2) am. | 13/1994, s.106 (b) |
| 8/1995, s.148 (a) | |
| S. 106 (2) (a) am. | 8/1995, s.148 (b) |
| S. 106 (2) (a) (i), subpar. del. | 8/1995, s.148 (c) |
| S. 106 (2) (a) (ii), subpar. substit. | 8/1995, s.148 (d) |
| S. 106 (2) (b) am. | 8/1995, s.148 (e) |
| 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31 | |
| S. 106 (3), subsec. ins. | 13/1994, s.106 (c) |
| S. 106 (3) (b), par. substit. | 2/1999, s.143 |
| Pt. 6, ch.1 (ss. 109-119) payments disregarded for purposes of | 17/2006, ss. 1(3), 8(4), 11(5) |
| Pt. 6, ch. 1 (ss. 109-119) rep. | 7/2001, s.225 (1) |
| S. 109 am. | 13/1994, s.137 (1) (2) |
| S. 109, def. am. | 3/2000, s.147 (1) (a) (2) |
| S. 109, def. substit. | 3/2000, s.147 (1) (b) (2) |
| S. 109 (1) am. | 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31 |
| S. 110 (1), non. applic of. | 13/1994, s.125 (1) |
| S. 111 (g) (ii) am. | 13/1994, s.138 (1) (a) (2) |
| S. 111 (g) (iia), subpar. ins. | 13/1994, s.138 (1) (a) (2) |
| S. 111 (g) (iii), prov. ins. | 13/1994, s.138 (1) (b) |
| S. 111 (l) (i)-(iv) am. | 7/2001, s.240, sch. 5 |
| S. 112 (a) (i) (A) am. | 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31 |
| S. 112 (a) (i) (B) am. | 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31 |
| S. 112 (a) (iii) am. | 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31 |
| S. 112 (c) del. | 13/1994, s.139 (1) (a) (2) |
| S. 112 (d) am. | 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31 |
| S. 112 (d), par. substit. | 13/1994, s.139 (1) (b) (2) |
| S. 115, am. with saving. | 15/2002, ss. 1 (2), 16 |
| S. 115A, new s. | 13/1994, s.140 (1) (2) |
| S. 115A (1), appl. with mods. | 26/1995, ss. 1 (2) (a), 53 |
| 33/1996, ss. 1 (2), 36 | |
| 22/1997, s.143 (1) | |
| S. 117 am. | 5/2005, ss. 145 (5) (a) (iii) (b), 150 (9) |
| S. 117 (b) (c) am. | 3/1998, s.127 |
| S. 117 (b) am. | 5/2002, s.129 (5) (a) (7) |
| S. 133 (1) am. | 39/1997, ss. 1097, 1100, 1102, 1103, sch. 31 |
| S. 133 (1), subsec. substit. | 5/2002, s.122 (a) |
| S. 133 (2) am. | 5/2002, s.122 (b) |
| S. 133 (2) (b) am. | 7/2001, s.226 |
| S. 133 (3), subsec. substit. | 5/2002, s.122 (c) |
| S. 135 rep. | 37/2014, s. 99(2), sch. 4 |
| S. 135 (4) am. | 13/1994, s.159 (2) |
| S. 135 (6) am. | 13/1994, s.159 (3) (7) |
| S. 138 (1) (b) (iv), subpar. substit. | 3/2000, s.156 |
| S. 138(1)(b)(v) subpar. ins. | 18/2008, s. 8(4) |
| S. 138(1)(ca) par. ins. | 37/2007, ss. 2, 15(a) |
| S. 138(1)(cb) par. ins. | 37/2007, ss. 2, 15(a) |
| S. 139(12) subsec. ins. | 37/2007, ss. 2, 15(b) |
| S. 140 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 143 (2)(8) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S. 143(9) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| S. 143(4) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| Sch. 1 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 56 | Vehicle Registration Tax (Repayments in Certain Cases) Regulations 1995 (S.I. No. 154 of 1995) |
| S. 58 | Finance Act 1993 (Section 60) Regulations 2013 (S.I. No. 414 of 2013) |
| Finance Act 1993 (Section 60) Regulations 2009 (S.I. No. 382 of 2009) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 2004 (S.I. No. 213 of 2004) | |
| S. 58(1) | Finance Act 1993 (Section 60) Regulations 2005 (S.I. No. 846 of 2005) |
| Finance Act 1993 (Section 60) Regulations 2002 (S.I. No. 621 of 2002) | |
| Finance Act 1993 (Section 60) Regulations 2000 (S.I. No. 319 of 2000) | |
| Finance Act 1993 (Section 60) Regulations 1999 (S.I. No. 355 of 1999) | |
| Finance Act 1993 (Section 60) Regulations 1996 (S.I. No. 338 of 1996) | |
| S. 60 | Finance Act 1993 (Section 60) Regulations 2013 (S.I. No. 414 of 2013) |
| Finance Act 1993 (Section 60) Regulations 2009 (S.I. No. 382 of 2009) | |
| Road Vehicles (Registration and Licensing)(Amendment) Regulations 1997 (S.I. No. 405 of 1997) | |
| Road Vehicles (Registration and Licensing)(Amendment) Regulations 1995 (S.I. No. 125 of 1995) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994) | |
| S. 60(2)(b) | Road Vehicles (Registration and Licensing) (Amendment) Regulations 2014 (S.I. No. 509 of 2014) |
| S. 60(3) | National Vehicle and Driver File (Access) (Amendment) Regulations 2017 (S.I. No. 179 of 2017) |
| National Vehicle and Driver File (Access) (No. 2) Regulations 2015 (S.I. No. 287 of 2015) | |
| National Vehicle and Driver File (Access) Regulations 2015 (S.I. No. 64 of 2015) | |
| Finance Act 1993 (Section 60) Regulations 2005 (S.I. No. 846 of 2005) | |
| Finance Act 1993 (Section 60) Regulations 2002 (S.I. No. 621 of 2002) | |
| Finance Act 1993 (Section 60) Regulations 2000 (S.I. No. 319 of 2000) | |
| Finance Act 1993 (Section 60) Regulations 1999 (S.I. No. 355 of 1999) | |
| Finance Act 1993 (Section 60) Regulations 1996 (S.I. No. 338 of 1996) | |
| S. 61 | Road Vehicles (Registration and Licensing)(Amendment) Regulations 1997 (S.I. No. 405 of 1997) |
| Road Vehicles (Registration and Licensing)(Amendment) Regulations 1995 (S.I. No. 125 of 1995) | |
| Road Vehicles (Registration and Licensing) (Amendment) Regulations 1994 (S.I. No. 277 of 1994) |