Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697805255955.pdf (Ireland)
Budget 2023 Financial Resolutions FINANCIAL RESOLUTION No.

1 –––––––––– EXCISE –––––––––– Mineral Oil Tax –––––––––– (1) THAT for the purposes of the tax charged by virtue of section 95 of the Finance Act 1999 (No.
2 of 1999), that Act be amended, with effect as on and from 28 September 2022, by the substitution of the following for Schedule 2 to that Act: “SCHEDULE 2 Rates of MineRal oil tax Heavy Oil: Rates per 1,000 litres Light Oil: Rates per 1,000 litres Liquefied Petroleum Gas: Rates per 1,000 litres Petrol Aviation gasoline Used as a propellant Used for air navigation Used for private pleasure navigation Kerosene used other than as a propellant Fuel oil Used as a propellant Other heavy oil Other liquefied petroleum gas Vehicle gas: Rate per megawatt hour at gross calorific value €474.11 €474.11 €413.51 €413.51 €413.51 €84.84 €118.01 €120.55 €118.27 €54.68 €9.36 €465.98 €465.98 €405.38 €405.38 €405.38 €84.84 €118.01 €120.55 €118.27 €54.68 €9.36 €465.98 €465.98 €405.38 €405.38 €405.38 €103.83 €141.12 €111.14 €130.52 €66.93 €9.36 €483.34 €483.34 €425.45 €425.45 €425.45 €103.83 €141.12 €111.14 €130.52 €66.93 €9.36 €654.07 €654.07 €555.53 €555.53 €555.53 €103.83 €141.12 €158.50 €130.52 €66.93 €9.36 €654.07 €654.07 €555.53 €555.53 €555.53 €122.83 €164.23 €178.83 €142.76 €79.17 €9.36 €671.43 €671.43 €575.61 €575.61 €575.61 €122.83 €164.23 €178.83 €142.76 €79.17 €9.36 €671.43 €671.43 €575.61 €575.61 €575.61 €141.82 €187.34 €199.17 €155.01 €91.42 €10.13 €688.78 €688.78 €595.68 €595.68 €595.68 €141.82 €187.34 €199.17 €155.01 €91.42 €10.13 €688.78 €688.78 €595.68 €595.68 €595.68 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48 €706.14 €706.14 €615.76 €615.76 €615.76 €160.81 €210.45 €219.50 €167.25 €103.66 €11.48 €706.14 €706.14 €615.76 €615.76 €615.76 €179.81 €233.57 €239.83 €179.49 €115.90 €12.84 €723.49 €723.49 €635.83 €635.83 €635.83 €179.81 €233.57 €239.83 €179.49 €115.90 €12.84 With effect as on and from: 10 March 2022 1 April 2022 1 May 2022 12 October 2022 1 March 2023 1 May 2023 11 October 2023 1 May 2024 9 October 2024 1 May 2025 8 October 2025 1 May 2026 14 October 2026 1 1 May 2027 13 October 2027 1 May 2028 11 October 2028 1 May 2029 10 October 2029 1 May 2030 €723.49 €723.49 €635.83 €635.83 €635.83 €198.80 €256.68
 €260.16 €191.74 €128.15 €14.20 €740.85 €740.85 €655.90 €655.90 €655.90 €198.80 €256.68 €260.16 €191.74 €128.15 €14.20 €740.85 €740.85 €655.90 €655.90 €655.90 €217.80 €279.79 €280.49 €203.98 €140.39 €15.56 €758.21 €758.21 €675.98 €675.98 €675.98 €217.80 €279.79 €280.49 €203.98 €140.39 €15.56 €758.21 €758.21 €675.98 €675.98 €675.98 €236.79 €302.90 €300.83 €216.23 €152.64 €16.91 €773.25 €773.25 €693.38 €693.38 €693.38 €236.79 €302.90 €300.83 €216.23 €152.64 €16.91 €773.25 €773.25 €693.38 €693.38 €693.38 €253.25 €322.93 €318.45 €226.84 €163.25 €18.09 (2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No.
7 of 1927).

”.

2 FINANCIAL RESOLUTION No.

2 –––––––––– VALUE-ADDED TAX –––––––––– (1) THAT the rate of value-added tax chargeable on the supply of electricity provided for by section 46(1)(caa) and paragraph 17(2) of Schedule 3 of the Value-Added Tax Consolidation Act 2010 (No.
31 of 2010) and the supply of gas provided for by section 46(1)(caa) and paragraph 17(3) of Schedule 3 of that Act, being 9 per cent until 31 October 2022, be extended until 28 February 2023 and that section 46(1)(caa) of that Act be amended accordingly.

(2) THAT this Resolution shall have effect on and from 28 September 2022.
(3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No.

7 of 1927).

3 FINANCIAL RESOLUTION No.

3 –––––––––– EXCISE –––––––––– Tobacco Products Tax –––––––––– (1) THAT for the purposes of the tax charged by virtue of section 72 of the Finance Act 2005 (No.
5 of 2005), that Act be amended, with effect as on and from 28 September 2022, by substituting the following for Schedule 2 to that Act (as amended by section 40 of the Finance Act 2021 (No.

45 of 2021)): “SCHEDULE 2 Rates of tobacco PRoducts tax (With effect as on and from 28 September 2022) Description of Product Rate of Tax Cigarettes ….

.... .... ….

….

….

….

….


Rate of tax at — (a) except where paragraph (b) applies, €402.32 per thousand together with an amount equal to 8.73 per cent of the price at which the cigarettes are sold by retail, or (b) €452.52 per thousand in respect of cigarettes sold by retail where the rate of tax would be less than that rate had the rate been calculated in accordance with paragraph (a).

Cigars .... .... .... ….

….

….

….

….

Rate of tax at €454.071 per kilogram.


Fine-cut tobacco for the rolling of cigarettes .... Rate of tax at €436.842 per kilogram.

Other smoking tobacco .... ….

….

….

….

Rate of tax at €315.014 per kilogram.

(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No.

7 of 1927).

”.

4 FINANCIAL RESOLUTION No.


4 –––––––––– EXCISE –––––––––– Special Exemption Orders –––––––––– (1) THAT for the purposes of the tax charged by virtue of subsection (4) of section 78 of the Finance Act 1980 (No.

14 of 1980) (as amended by section 240 and Part 3 of Schedule 5 to the Finance Act 2001 (No.

7 of 2001)), that subsection be amended, with effect as on and from 28 September 2022, by the substitution of “€55” for “€110”.
(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No.

7 of 1927).

5 FINANCIAL RESOLUTION No.

5 –––––––––– INCOME TAX AND CORPORATION TAX –––––––––– Vouchers –––––––––– (1) THAT section 112B of the Taxes Consolidation Act 1997 (No.
39 of 1997) be amended in subsection (1)– (a) by the substitution of the following definition for the definition of “qualifying incentive”: “ ‘qualifying incentive’ means a relevant incentive that is the first or the second relevant incentive given to an employee in a year of assessment where– (a) in the case of a first relevant incentive, the value does not exceed €1,000, and (b) in the case of a second relevant incentive, the cumulative value of the first and second relevant incentives does not exceed €1,000;”, (b) by the insertion of the following definition: “ ‘relevant incentive’ means either a voucher or a benefit that is given to an employee by his or her employer in a year of assessment where the following conditions are satisfied: (a) the voucher or the benefit does not form part of a salary sacrifice arrangement; (b) the voucher can only be used to purchase goods or services and cannot be redeemed, in full or in part, for cash;”, and (c) in the definition of “salary sacrifice arrangement”, by the substitution of “relevant incentive” for “qualifying incentive”.
(2) THAT this Resolution shall have effect on and from 28 September 2022.

(3) THAT paragraph (1) of this Resolution shall apply for the year of assessment 2022 and subsequent years.

(4) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No.

7 of 1927).

6 FINANCIAL RESOLUTION No.


6 –––––––––– GENERAL –––––––––– THAT it is expedient to amend the law relating to inland revenue (including value-added tax and excise) and to make further provision in connection with finance.

7