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Updated to 11 December 2024 (Act No. 48 of 2024 and S.I. No. 697 of 2024)

Finance Act 1999*
No. 2 of 1999

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 94-98 (except for paragraph (b) of the definition of "propellant" in s. 94) 1 October 2001 Finance Act, 1999, (Commencement of Certain Provisions of Chapter 1 of Part 2) Order, 2001 (S.I. No. 412 of 2001), art. 2(1), (2)
S. 98A (as substituted) 23 November 2006 Finance Act 1999 (Commencement of Substituted Section 98A) Order 2006 (S.I. No. 581 of 2006), art. 2
S. 98A 9 March 2005 Finance Act 1999 (Commencement of Section 98A) Order 2005 (S.I. No. 123 of 2005), art. 2
Ss. 99-109 1 October 2001 Finance Act, 1999, (Commencement of Certain Provisions of Chapter 1 of Part 2) Order, 2001 (S.I. No. 412 of 2001), art. 2(1), (2)
S. 117(1) 1 July 1999 Finance Act, 1999 (Commencement of Section 117(1)) Order, 1999 (S.I. No. 178 of 1999), art. 2
Sch. 2 in so far as it relates to rates of mineral oil tax on coal, as amended by s. 64(b) of Finance Act 2005 1 July 2005 Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005 (S.I. No. 284 of 2005), art. 2(b)

Amendments and other effects

How AffectedAffecting Provision
S. 2 substituted 11/2023, ss. 4, 4
S. 7 appl. with mods. 7/2001, ss. 2(2), 243(9), sch. 1
S. 20(1)(b)(iii) regulations specified for the purposes of S.I. No. 550 of 2001, regs. 1(2), 19(2)
S. 94(1) amended 23/2020, ss. 2(1)(f), 75(a)(i)
  45/2019, ss. 41, 41(a)(i)
  18/2016, ss. 38(1)(a), 38(3)
  37/2014, ss. 56(1)(a), 56(3), 101(9)
  11/2007, s. 128 and sch. 4, pars. 3, 6(c)
  6/2006, s. 80
  5/2005, ss. 65 , 70, 150(9)
  7/2001, s. 163
  3/2000, s. 93 (a)-(c)
  11/2007, s. 60(a)
  25/2008, s. 48(a)
  3/2008, ss. 72(1)(a)(i), (ii), (iii) and 72(2)(a)
  5/2010, ss. 90(1)(a), (2)
  5/2010, ss. 65(1)(a), (3)**
  5/2010, ss. 64(1)(a), (2)
  9/2012, s. 78(1)(a)-(l)
S. 94(2) substituted 45/2019, ss. 41, 41(a)(ii)
  9/2012, s. 78(1)(m)
S. 94(2)(b)(ii) amended 18/2016, ss. 38(1)(b), 38(3)
  37/2014, ss. 56(1)(b), 56(3)
S. 94(3) amended 23/2020, ss. 2(1)(f), 75(a)(ii)
S. 94(3A) inserted 23/2020, ss. 2(1)(f), 75(a)(iii)
S. 94(3A) amended 45/2021, s. 41(a)
S. 94(4) amended 23/2020, ss. 2(1)(f), 75(a)(iv)
S. 95 substit. 9/2012, s. 78(1)(n)
S. 95(1) substituted 18/2016, ss. 38(1)(c)(i), 38(3)
  37/2014, ss. 56(1)(c), 56(3)
  5/2010, ss. 90(1)(b), (2)
S. 95(2) substituted 18/2016, ss. 38(1)(c)(ii), 38(3)
  37/2014, ss. 56(1)(c), 56(3)
  5/2005, ss. 66 (a), 70, 150 (9)
S. 95(2) am. 5/2010, ss. 65(1)(b), (3)*
S. 95(2A) inserted 18/2016, ss. 38(1)(c)(iii), 38(3)
  37/2014, ss. 56(1)(c), 56(3)
S. 95(4), subsec. substit. 5/2005, ss. 66 (b), 70, 150 (9)
S. 95A substituted 5/2005, ss. 69 (a), 70, 150 (9)
S. 95A del. 5/2010, ss. 65(1)(c), (3)*
  9/2012, s. 78(1)(o)
S. 95B inserted 18/2016, ss. 38(1)(d), 38(3)
S. 95C inserted 18/2016, ss. 38(1)(d), 38(3)
S. 95D inserted 18/2016, ss. 38(1)(d), 38(3)
S. 95E inserted 18/2016, ss. 38(1)(d), 38(3)
S. 96(1A) substituted 26/2020, ss. 27(2), 27(2)(a)(i)
S. 96(1B) substituted 26/2020, ss. 27(1), 27(1)(a)
S. 96(1B), (1C) deleted 26/2020, ss. 27(2), 27(2)(a)(ii)
S. 96(1C) amended 45/2019, ss. 40(2), 40(2)(b)
S. 96(3) substit. 9/2012, s. 78(1)(p)
S. 96(1A) ins. 5/2010, ss. 64(1)(f), (2)
S. 96(1B) amended 45/2019, ss. 40(1), 40(1)(a)
  45/2019, ss. 40(2), 40(2)(a)
  18/2016, ss. 38(1)(e)(i), 38(3)
  37/2014, ss. 56(1)(d), 56(3))
  9/2012, s. 68(3), (4)(a)
S. 96(1B) ins. 5/2010, ss. 64(1)(f), (2)
S. 96(1C) inserted 18/2016, ss. 38(1)(e)(ii), 38(3)
  37/2014, ss. 56(1)(e), 56(3)
S. 96(2A) subsec. ins. 11/2007, s. 60(b)
S. 96(2A)(a) amended 45/2019, ss. 41, 41(b)
  25/2008, s. 48(b)(i)
  3/2008, s. 72(1)(b)(i) and 72(2)(a)
S. 96(2A)(b) am. 25/2008, s. 48(b)(ii)
  3/2008, s. 72(1)(b)(ii) and (2)(a)
S. 96(5) amended 18/2016, ss. 38(1)(e)(iii), 38(3)
  37/2014, ss. 55(1), 55(2)
S. 96(5) ins. 5/2010, ss. 64(1)(g), (2)
S. 96A ins. 37/2014, ss. 56(1)(f), 56(3)
S. 97(3) substit. 6/2011, s. 43(a)
S. 97(4) ins. 8/2013, s. 50(1)(a)
S. 97A s. ins. 3/2008, s. 72(1)(c) and (2)(a)
S. 97A(1) amended 45/2019, ss. 41, 41(c)
S. 97A(2)(b) substit. 12/2009, ss. 15(b)
S. 97B s. ins. 3/2008, s. 72(1)(c) and (2)(a)
S. 97B(3) am. 25/2008, s. 48(c)
S. 98(1) amended 44/2022, ss. 45(1)(a), (b), 45(2)
  26/2020, ss. 27(2), 27(2)(b)
  45/2019, ss. 40(2), 40(2)(c)
  7/2001, s. 240, sch. 5
  8/2004, ss. 49, 94(8)
  5/2010, ss. 64(1)(h), (2)
  9/2012, s. 68(4)(b)
S. 98(1)(a) amended 39/2023, ss. 100(a), schedule, para. 5(a), 100(b)
S. 98(1)(b) amended 39/2023, ss. 100(a), schedule, para. 5(b), 100(b)
S. 98(2), subsec. substit. 5/2002, s. 91
S. 98(3) (4), subsecs. ins. 5/2005, ss. 65(b), 150(9)
S. 98A substit. 6/2006, s. 81
S. 98A, new s. 8/2004, ss. 50, 94(8)
S. 98A(1) am. 5/2010, ss. 89(a)
S. 98A(1A) ins. 5/2010, ss. 89(b)
S. 98A (3A) ins. 5/2010, ss. 89(c)
S. 99 del. 3/2008, s. 72(1)(d) and (2)(a)
S. 99 substituted 5/2002, s. 93(1), (2)
S. 99 (1) am. 7/2001, ss. 164, 240, sch. 5
S. 99 (1), subsec. substit. 3/2000, s. 95(1), (2)
S. 99A ins. 8/2013, s. 51
S. 99A(1) amended 45/2021, s. 41(b)
  41/2013, s. 46(a)(i)
S. 99A(3) substituted 45/2019, ss. 42, 76(9)
S. 99A(4A) ins. 41/2013, s. 46(a)(ii)
S. 99A(5)(b) amended 41/2017, s. 52(a)
S. 99A(5)(c) amended 41/2017, s. 52(b)
S. 99A(5)(d) inserted 41/2017, s. 52(c)
S. 100 substit. 9/2012, s. 78(1)(q)
S. 100 (1) am. 7/2001, s. 165
  8/2004, ss. 51, 94 (8)
  5/2005, ss. 67 (a), 150 (9)
S. 100(1)(e) del. 3/2008,s. 72(1)(e)(i) and (2)(a) and (c)
S. 100(1)(g) substit. 3/2008, s. 72(1)(e)(ii)and (2)(c)
S. 100(1)(h) am. 3/2008, s. 72(1)(e)(iii) and (2)(a)
S. 100(1)(j) del. 3/2008, s. 72(1)(e)(i) and (2)(a)
S. 100(1)(n) am. 6/2011, s. 81 & sch. 3, paras. 4, 10(c)
  3/2008, s. 72(1)(e)(iv) and (2)(a)
S. 100(1)(o) par. ins. 3/2008, s. 72(1)(e)(v) and (2)(b)
S. 100(1A) ins. 5/2010, ss. 64(1)(i), (2)
S. 100(1B) ins. 5/2010, ss. 64(1)(i), (2)
S. 100 (2) del. 5/2010, ss. 65(1)(d)(i), (3)*
S. 100(3), subsec. substit. 5/2002, s. 92
S. 100(3) del. 5/2010, ss. 65(1)(d)(i), (3)*
S. 100(4)(c) substituted 45/2019, ss. 41, 41(d)
S. 100(5)(a) am. 5/2010, ss. 65(1)(d)(ii), (3)*
S. 100(5A) inserted 18/2016, ss. 38(1)(f), 38(3)
  37/2014, ss. 56(1)(g), 56(3)
S. 100(6)(b) substituted 18/2016, ss. 43(1)(a), 43(2)
S. 100(6A) inserted 18/2016, ss. 43(1)(b), 43(2)
S. 100(8) substituted 18/2016, ss. 43(1)(c), 43(2)
S. 100(9) inserted 18/2016, ss. 43(1)(d), 43(2)
S. 100A ins. 9/2012, s. 78(1)(r)
S. 100A content of application under specified S.I. No. 231 of 2012, regs. 2(1), 38 & sch. 3
S. 101(1) amended 18/2016, ss. 38(1)(g), 38(3)
Ss. 101(8), 102 (2) (4) (a) (b) am. 7/2001, ss. 166, 240, sch. 5
S. 101 am. 7/2001, s. 170
S. 101 substit. 9/2012, s. 78(1)(s), (2)
S. 101 specifications of oil traders license prescribed S.I. No. 442 of 2001, regs. 2, 5
S. 101(5)(b) date prescribed for expiry of approvals under S.I. No. 231 of 2012, regs. 2(1), 22
S. 101(6A) ins. 37/2014, s. 57(a)
S. 101(8) substit. 37/2014, s. 57(b)
S. 101(8)(a)(ii) amended 23/2020, ss. 2(1)(f), 75(b)
S. 101(8)(b)-(c) am. 41/2013, s. 46(b)(i), (ii)
S. 101(8)(d)-(e) ins. 41/2013, s. 46(b)(iii)
S. 101(9) substit. 37/2014, s. 57(b)
S. 101(9)(a)(ii) amended 23/2020, ss. 2(1)(f), 75(b)
S. 101(12)(b) am. 37/2014, s. 57(c)(i)
S. 101(12)(c) ins. 37/2014, s. 57(c)(ii)
S. 101(12A) ins. 37/2014, s. 57(d)
S. 101(13) substit. 8/2013, s. 50(1)(b)
S. 101A del. 5/2010, ss. 65(1)(e), (3)*
  9/2012, s. 78(1)(t)
S. 101A substit. 5/2005, ss. 69 (b), 70, 150 (9)
S. 101B ins. 8/2013, s. 50(1)(c), (2), 108(9)
S. 101B(1) amended 18/2016, ss. 38(1)(h), 38(3)
S. 102 serious offence under revenue offence for purposes of Act 3/2011, s. 1(1)
S. 102 surveillance authorisation for arrestable offence under 19/2009, ss. 4-7
S. 102(1)(b) substit. 11/2007, s. 61(1)(a)(i) and (2)
  3/2003, s. 94(a)
S. 102(1)(b)(iii) substit. 9/2012, s. 78(1)(u)
S. 102(1)(c) del. 8/2013, s. 50(1)(d)
S. 102(1)(d) amended 18/2016, ss. 38(1)(i), 38(3)
S. 102(1)(d) substit. 9/2012, s. 78(1)(v), (2)
S. 102(1)(da) par. ins. 11/2007, s. 61(1)(a)(ii) and (2)
S. 102(1)(da) del. 9/2012, s. 78(1)(v), (2)
S. 102(1)(e) substit. 9/2012, s. 78(1)(v), (2)
S. 102(1)(f) ins. 9/2012, s. 78(1)(v), (2)
S. 102(1)(g) ins. 9/2012, s. 78(1)(v), (2)
S. 102(1A) subsec. ins. 11/2007, s. 61(1)(a)(iii), (2)
S. 102(1A)(b)(iii) substit. 9/2012, s. 78(1)(w)
S. 102(1B) ins. 6/2011, s. 43(b)
S. 102(2) am. 3/2008, s. 77
S. 102(2) am. 6/2006, s. 82
S. 102(6)(a)(i) amended 45/2019, ss. 41, 41(e)(i)
S. 102(6)(a)(ii) amended 45/2019, ss. 41, 41(e)(ii)
S. 104(2)(g) substituted 18/2016, ss. 38(1)(j), 38(3)
  37/2014, ss. 56(1)(h), 56(3)
S. 102(3), powers of gardai for offence under. 7/2001, ss. 139, 152
S. 102(3) substit. 9/2012, s. 78(1)(x)
S. 102(3)(c) substit. 6/2011, s. 43(c)
S. 102(4) am. 6/2011, s. 43(d)
  11/2007, s. 61(1)(a)(iv) and (2)
S. 102(4)(a) am. 6/2006, s. 82
  3/2008, s. 77
S. 102(4)(b) am. 5/2010, ss. 98(a)
S. 102(5) am. 6/2011, s. 43(e)
  11/2007, s. 61(1)(a)(v) and (2)
S. 102(5) substit. 9/2012, ss. 78(1)(y), (2)
S. 102(6), subsec. substit. 3/2003, s. 94(b)
S. 102(8) substit. 5/2010, ss. 98(b)
S. 102(9) am. 41/2013, s. 46(c)
S. 102A s. ins. 11/2007, s. 61(1)(b) and (2)
S. 102A(1) am. 6/2011, s. 43(f)
S. 102A(8)(a) am. 41/2013, s. 46(d)
S. 103(1), subsec. substit. 3/2000, s. 97
S. 103(3) am. 6/2006, s. 127 and sch. 2 par. 4(a) , 9(d)
S. 103(4) substit. 11/2007, s. 61(1)(c) and (2)
S. 103(4) ins. 3/2003, s. 95
S. 103(4) am. 5/2005, ss. 68, 150(9)
S. 104(1A) subsec. ins. 6/2006, s. 85
S. 104(2)(m) amended 45/2019, ss. 41, 41(f)(i)
S. 104(2)(q) amended 45/2019, ss. 41, 41(f)(ii)
S. 105 del. 9/2012, s. 78(1)(z)
S. 105(3) am. 6/2006, s. 127 and sch. 2 par. 4(b), 9(d)
S. 109 application particulars prescribed S.I. No. 442 of 2001, regs. 2, 6(1)(b) & sch. 2
S. 117, rep. with saver. 5/2002, ss. 80, 81, 83, sch. 3
Pt. 3 (ss. 119 - 139) (in so far as it is unrepealed) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Ss. 140-197 rep. 31/1999, ss. 160, 163, sch. 3
S. 215 rep. 37/2014, s. 99(2), Sch. 4
S. 215(4), am. prosp. 3/2000, s. 155(2)
S. 215(6) am. 3/2000, s. 155(3), (7)
S. 217(4) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
S. 217(10) rep. 31/2010, ss. 123, 125 & sch. 8, pt. 1
Sch. 2 substituted 39/2023, s. 52
  44/2022, ss. 44, 44
  45/2021, ss. 42, 42
  26/2020, ss. 27(2), 27(2)(c)
  26/2020, ss. 27(1), 27(1)(b)
  45/2019, ss. 40(1), 40(1)(b)
  45/2019, ss. 40(2), 40(2)(d)
  18/2016, ss. 38(1)(k), 38(3)
  37/2014, ss. 56(1)(i), 56(3)
  3/2000, s. 92
  7/2001, s. 156
  5/2002, s. 89(a), (b), (c)
  3/2003, s. 91
  8/2004, s. 48
  5/2005, ss. 64(a), (b), 150(9)
  6/2006, s. 79(b)
  6/2006, s. 79(a)
  11/2007, s. 59(b)
  11/2007, s. 59(a)
  3/2008, s. 71(1) and (3)
  25/2008, s. 47(a) and (b)
  12/2009, s. 15(a)
  5/2010, ss. 64(1)(d), (2)
  5/2010, ss. 64(1)(b), (2)
  6/2011, s. 42
  9/2012, s. 68(1)(a), (2)(a)
Sch. 2 am. 7/2001, s. 240, sch. 5
  5/2010, ss. 65(2), (3)
Sch. 2A ins. 5/2010, ss. 64(1)(c), (2)
Sch. 2A substituted 26/2020, ss. 27(2), 27(2)(d)
  26/2020, ss. 27(1), 27(1)(c)
  45/2019, ss. 40(1), 40(1)(c)
  45/2019, ss. 40(2), 40(2)(e)
  18/2016, ss. 38(1)(l), 38(3)
  37/2014, ss. 56(1)(j), 56(3)
  9/2012, s. 68(1)(b), (2)(b)
  5/2010, ss. 64(1)(e), (2)
Schs. 5, 6 rep. 31/1999, ss. 160, 163, sch. 3
Sch. 2 substituted with effect as on and from 1 May 2022 9/2022, ss. 12(2), 12(2)
Sch. 2 substituted with effect as on and from 10 March 2022 9/2022, ss. 12(1), 12(1)

SIs made under the Act

SectionSIs made under the Act
S. 104 Mineral Oil Tax (Prescribed Markers) (Amendment) Regulations 2023 (S.I. No. 592 of 2023)
  Mineral Oil Tax (Mandatory Electronic Filing and Miscellaneous Amendments) Regulations 2017 (S.I. No. 34 of 2017)
  Mineral Oil Tax (Amendment) (Returns of Oil Movement by Electronic Means) Regulations 2015 (S.I. No. 158 of 2015)
  Mineral Oil Tax (Amendment) Regulations 2015 (S.I. No. 19 of 2015)
  Mineral Oil Tax (Amendment) Regulations 2013 (S.I. No. 230 of 2013)
  Mineral Oil Tax Regulations 2012 (S.I. No. 231 of 2012)
  Mineral Oil Tax (Amendment Regulations 2005 (S.I. No. 285 of 2005)
  Mineral Oil Tax (Amendment) Regulations 2004 (S.I. No. 193 of 2004)
  Mineral Oil Tax (Amendment Regulations 2002 (S.I. No. 399 of 2002)
  Mineral Oil Tax Regulations, 2001 (S.I. No. 442 of 2001)

*Commencement information is only provided where a Commencement Order has been made.

** But see Finance Act 2012, s. 79.