Appropriation Act 2010

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Financial resolutions passed by Dáil Éireann on 7 December 2010.

3.— (1) The legislation required to give effect to the financial resolutions passed by Dáil Éireann on 7 December 2010 and referred to in subsection (2) may, subject to the time period specified in section 4 of the Provisional Collection of Taxes Act 1927 , be enacted in the year 2011.

(2) The Financial Resolutions referred to in subsection (1) are as follows:

(a) Financial Resolution No. 1 (which relates to excise duty and an increase in the rates of mineral oil tax);

(b) Financial Resolution No. 2 (which relates to excise duty and the amendment of rate of air travel tax from 1 March 2011);

(c) Financial Resolution No. 3 (which relates to excise duty and the extension of car scrappage scheme and vehicle registration tax relief for hybrid and flexible fuel vehicles as on and from 1 January 2011);

(d) Financial Resolution No. 4 (which relates to excise duty and the correction regarding the re-classification of charges as on and from 1 January 2011);

(e) Financial Resolution No. 5 (which relates to income tax and to the earnings limit for the purposes of pension contributions and to a reduction in that limit as on and from 1 January 2011);

(f) Financial Resolution No. 6 (which relates to income tax and to the limit on the maximum tax-relieved pension fund and a reduction in that limit);

(g) Financial Resolution No. 7 (which relates to income tax and the annual imputed distribution from approved retirement funds and to an increase in the specified amount as on and from 31 December 2010);

(h) Financial Resolution No. 8 (which relates to income tax and to the taxation of retirement lump sums in excess of a tax-free amount as on and from 1 January 2011);

(i) Financial Resolution No. 9 (which relates to income tax and the limitation of tax relief on termination payments from office or employment as on and from 1 January 2011);

(j) Financial Resolution No. 10 (which relates to income tax and the reduction of income tax credits as on and from 1 January 2011);

(k) Financial Resolution No. 11 (which relates to income tax and the reduction of income tax bands as on and from 1 January 2011);

(l) Financial Resolution No. 12 (which relates to income tax and the reduction of income tax age exemption limits as on and from 1 January 2011);

(m) Financial Resolution No. 13 (which relates to income tax and the introduction of a universal social charge as on and from 1 January 2011);

(n) Financial Resolution No. 14 (which relates to income tax and the abolition of the income levy as on and from 1 January 2011);

(o) Financial Resolution No. 15 (which relates to stamp duties and a reduction in the rate of stamp duty on residential property);

(p) Financial Resolution No. 16 (which relates to income tax and an increase in the rate of deposit interest retention tax as on and from 1 January 2011);

(q) Financial Resolution No. 17 (which relates to income tax and an increase in the rate of life assurance exit tax and investment undertakings exit taxes as on and from 1 January 2011);

(r) Financial Resolution No. 18 (which relates to capital acquisitions tax and a reduction in the tax-free thresholds for capital acquisitions tax);

(s) Financial Resolution No. 19 (which relates to corporation tax and relevant trading charges on income and confirms the treatment of such charges in the computation of relief due in respect of foreign tax paid);

(t) Financial Resolution No. 20 (which relates to income tax and corporation tax and restrictions that apply to reliefs for lessors in respect of expenditure incurred on the provision of certain residential accommodation);

(u) Financial Resolution No. 21 (which relates to income tax and corporation tax and the curtailment of capital allowances available under the area and property based tax incentive schemes);

(v) Financial Resolution No. 22 (which relates to income tax and corporation tax and the limitation on the range of income to which capital allowances under the area and property based tax incentive schemes may be set);

(w) Financial Resolution No. 23 (which relates to income tax and a threshold of €40,000 being introduced on the tax exempt earnings of artists as on and from 1 January 2011);

(x) Financial Resolution No. 24 (which relates to income tax and the exemption from a benefit-in-kind charge for employer-provided childcare facilities being abolished as on and from 1 January 2011);

(y) Financial Resolution No. 25 (which relates to income tax and the tax relief for trade union subscriptions being abolished as on and from 1 January 2011);

(z) Financial Resolution No. 26 (which relates to income tax and the cessation of exemption from a benefit-in-kind charge where employers pay professional subscription or membership fees as on and from 1 January 2011);

(aa) Financial Resolution No. 27 (which relates to income tax and the rent relief being abolished on a phased basis, with no new claimants on or after 8 December 2010);

(ab) Financial Resolution No. 28 (which relates to income tax and the approved share options scheme being abolished);

(ac) Financial Resolution No. 29 (which relates to income tax and the tax relief for new shares purchased in an employing company being abolished);

(ad) Financial Resolution No. 30 (which relates to income tax and the share awards being made liable to PRSI and health levy and being brought into the PAYE system and treated the same as any other benefit-in-kind as on and from 1 January 2011);

(ae) Financial Resolution No. 31 (which relates to income tax and the relief on loans to acquire an interest in certain companies being abolished on a phased basis over 4 years as on and from 1 January 2011);

(af) Financial Resolution No. 32 (which relates to income tax and corporation tax on income from a qualifying patent and the discontinuance of the tax exemption for this income);

(ag) Financial Resolution No. 33 (which relates to income tax and corporation tax and the income tax on distributions out of disregarded income and to the discontinuance of the tax exemption for such distributions).