Dáil Éireann Debate, Thursday - 14 December 2017
69. Deputy Brendan Howlin asked the Minister for Finance the Acts, or parts of Acts, awaiting commencement within his area of statutory responsibility; the reason for the delay in the commencement of each; and if he will make a statement on the matter. [53568/17]
View answerAs the Deputy is aware the Oireachtas, when enacting legislation, in many instances provides a discretion to the relevant Minister in respect of the appropriate time to commence an Act, or certain provisions of an Act.
It was not possible to provide the details for all legislative provisions on the Statute Book. However I set out in the table details of legislative provisions passed by the Oireachtas since 1 January 2000 but which are not yet formally commenced and for which I, as Minister for Finance, have lead responsibility.
I set out in the following table details of legislative provisions passed by the Oireachtas since 1 January 2000 but which are not yet formally commenced and for which I, as Minister for Finance, have lead responsibility.
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Act |
Provision |
Purpose |
|
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1. |
Finance Act 2016 |
s. 19 |
s. 19 relates to balancing allowances and balancing charges |
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s. 28 |
s.28 relates to disposals of business or farm on "retirement" |
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2. |
Finance Act 2015 |
s. 46 |
s. 46 relates to a requirement to make electronically a return or make a claim, submission or declaration for the purposes of any requirement of excise law. |
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s. 76 |
s. 76 requires a property agent to include in a return of information the tax reference number of each property owner and the Local Property Tax (LPT) number in respect of each residential property. |
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3. |
Finance Act 2014 |
s. 74 |
s. 74 relates to relief from stamp duty for certain leases of farmland. |
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4. |
National Treasury Management Agency (Amendment) Act 2014 |
s. 5 (in part) |
s. 5 relates to amendments to Acts specified in Schedule 1 and Schedule 2 to the Act. |
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s. 6(a) |
s. 6(a) provides for the repeal of the National Pensions Reserve Fund Act 2000 (other than s. 30). |
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s. 6(d) |
s. 6(d) provides for the dissolution of the Investment of the National Pensions Reserve Fund and Miscellaneous Provisions Act 2009 (other than sections 9 and 11 to 13). |
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s. 50 |
s. 50 provides for the dissolution of the National Pensions Reserve Fund Commission. |
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s. 54 (in part) |
s. 54 relates to the transitional provisions in Schedule 4. |
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Schedule 1 |
Part 2, Item (1)(b) – relates to the deletion from Schedule 2 to the Ombudsman Act 1980 of “National Pensions Reserve Fund Commission” Part 4, Items (2)(b), 2(c), (4), 7(b), 7(c), 9(b), 9(c), 10(b), 12(b), 12(c), 12(d) – relate to amendments to the Taxes Consolidation Act 1997 Part 8 – relates to the amendment of the Credit Institutions (Stabilisation) Act 2010 |
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Schedule 2 |
Part 1, Item 1(b) – relates to amendments of the Ethics in Public Office (Prescribed Public Bodies, Designated Directorships of Public Bodies and Designated Positions in Public Bodies) Regulations 2004 Part 2, Item 1(b) – relates to amendment to the Official Languages Act 2003 (Public Bodies) Regulations 2006 Part 4 – relates to amendment of the Payments (Banks, Building Societies, Credit Unions and Savings Banks) Regulations 2008 Part 6, Items 1(a), 2(b) – relates to the amendment of the Payments (Insurance Undertakings) Regulations 2011 |
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Schedule 4 |
Paragraph 15 – relating to the final accounts of the National Pensions Reserve Fund Commission Paragraph 17 – relating to the final annual report of the National Pensions Reserve Fund Commission |
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5. |
Strategic Banking Corporation of Ireland Act 2014 |
s. 12 |
s. 12 relates to the alienation of shares in the Strategic Banking Corporation of Ireland by the Minister for Finance. |
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6. |
Finance Act (No. 2) 2013 |
s. 45 |
s. 45 relates to entrepreneur relief |
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7. |
Finance Act 2011 |
s. 49(1) (partial) |
s. 49(1) relates to betting duty and was commenced only insofar as s. 49(1)(a) to (j) |
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8. |
Value-Added Tax Consolidation Act 2010 |
s. 14 (partial) |
s. 14 was commenced only insofar as it applies to community facilities under s. 14 (3) (a) (i) and not s. 14(3)(a)(ii). |
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9. |
Finance Act 2010 |
s. 27 |
s. 27 relates to the Mid-Shannon corridor tourism infrastructure investment scheme |
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s. 163 |
s. 163 relates to an Amendment of the Bretton Woods Agreements Act 1957 |
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10. |
Finance (No. 2) Act 2008 |
s. 6 (partial) |
s. 6 relates to Benefit-in-kind: emission based calculations |
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s. 21 |
s. 21 relates to a scheme to facilitate removal and relocation of certain industrial facilities |
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s. 64 |
s. 64 relates to a temporary exemption from registration for vehicles |
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11. |
Finance Act 2008 |
s. 26 |
s. 26 relates to Capital allowances for qualifying specialist palliative care units. |
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12. |
Finance Act 2006 |
s. 67(1) (partial) |
This section relates to Tonnage Tax and was commenced only insofar as is applies to s. 67(1)(a)(i) and (1)(f)(i) |
|
s. 79(b) |
This section relates to rates of mineral oil tax |
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13. |
Central Bank and Financial Services Authority of Ireland Act 2004 |
s. 10 (2) –(3) partial |
s. 10 (2) and (3) specify certain amendments to be made as per Schedules 1 and 2. |
|
Schedules 1 (partial) |
Items not commenced in Schedule 1: - Part 1, Item 1 insofar as it relates to s. 21(3)(b) of the Central Bank Act 1971. - Part 4, Item 15 insofar as it relates to Paragraphs 2 and 3 of the First Schedule to the Stock Exchange Act 1995. - Part 5, Item 14 insofar as it relates to paragraphs 2 and 3 of the First Schedule to the Insurance Intermediaries Act 1995. - Part 6, Item 1 insofar as it relates to s. 93(18) of the Consumer Credit Act 1995, and Item 2 insofar as it relates to s. 116(18) of the Consumer Credit Act 1995. - Part 7, Item 7 insofar as it relates to s. 99(2) of the Credit Union Act 1997, Item 8 insofar as it relates to Item 1(b) of Schedule 4 of the Credit Union Act 1997 and Item 9 which repeals Schedule 5 to the Credit Union Act 1997. - Part 8, Item 3 insofar as it relates to s. 28(3) of the Investor Compensation Act 1998, Item 4 insofar as it relates to s. 31(3) of the Investor Compensation Act 1998 and Item 5 insofar as it relates to paragraph 2(b) of Schedule 2 to the Investor Compensation Act 1998. |
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Schedule 2 (partial) |
Items not commenced in Schedule 2: - Part 9, Item 2 in respect of Regulation 104(7) of the UCITS Regulations 2003 (SI 211 of 2003). |
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Schedule 3 (partial) |
Items not commenced in Schedule 3: - Part 1, Item 1 which relates to s.3 of the Insurance Act 1936. - Part 14, Items 3-5 which relate to s. 125-127 of the Credit Union Act 1997. |
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14. |
Central Bank And Financial Services Authority Of Ireland Act 2003 |
s. 12 (partial) |
s.12 repeals s. 15 of the Central Bank Act 1942. The provision was commenced except insofar as it applied to s. 15 (4) of the Central Bank Act 1942 re transfer of employment within the Commission. |
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s. 34(a) |
s. 34(a) relates to the repeal of the Central Bank Act 1961 |
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Schedule 1 (partial) |
Schedule 1 repeals a number of enactments. Its commencement did not include item 4 of Part 6 of the schedule which repeals s. 54 of the Central Bank (Amendment) Act 1971, or Item 2 of Part 9 of the Schedule which repeals s. 15 (5), (6) and (8) of the Central Bank Act 1989. |
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15. |
Finance Act 2001 |
s. 156(2)(a) |
Rates for Mineral Oil |
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Insurance Act 2000 |
s. 8 |
s. 8 has not been commenced insofar as it repeals s. 47 of the Insurance Act 1989. S. 47 of that Act was repealed by Section 7 and Schedule 1 of the Investors Compensation Act, 1998 (in so far as it imposes an obligation to hold a bond). |
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16. |
Finance Act 2000 |
s. 96 |
s. 96 relates to rebates in respect of hydrocarbon oils used in train engines |
