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Dáil Éireann debate -
Wednesday, 27 Apr 2022

Vol. 1021 No. 2

Financial Resolution No. 1: Value-Added Tax

1. THAT, for the purposes of the tax charged by virtue of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), section 46(1) of that Act be amended, with effect from 1 May 2022-
(a) by the substitution in paragraph (a) of "at any of the rates specified in paragraphs (b), (c), (ca), (caa), (cb) and (d)" for "at any of the rates specified in paragraphs (b), (c), (ca) and (d)",
(b) by the substitution in paragraph (c) of "subject to paragraphs (ca), (caa) and (cb)" for "subject to paragraphs (ca) and (cb)", and
(c) by the insertion of the following paragraph after paragraph (ca):
"(caa) during the period from 1 May 2022 to 31 October 2022, 9 per cent in relation to goods of a kind specified in paragraph 17(2) and (3) of Schedule 3 on which tax would, but for this paragraph, be chargeable in accordance with paragraph (c);".
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).
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