Appropriation Act 2012

Financial resolutions passed by Dáil Éireann on 5 December 2012.

3.— (1) The legislation required to give effect to the financial resolutions passed by Dáil Éireann on 5 December 2012 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 2013.

(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 alcohol products tax);

(b) Financial Resolution No. 2 (which relates to excise duty and an increase in the rates of tobacco products tax);

(c) Financial Resolution No. 3 (which relates to excise duty and an increase in the rates of vehicle registration tax);

(d) Financial Resolution No. 4 (which relates to value-added tax and a decrease in the farmers flat-rate addition);

(e) Financial Resolution No. 5 (which relates to excise duty and an increase in the rates of motor tax and trade plate licences);

(f) Financial Resolution No. 6 (which relates to income tax and changes to top slicing relief from 1 January 2013);

(g) Financial Resolution No. 7 (which relates to the universal social charge and amendments to it from 1 January 2013);

(h) Financial Resolution No. 8 (which relates to income tax and a change in the specified rates for preferential loans);

(i) Financial Resolution No. 9 (which relates to tax relief for health insurance policies and applies the relief to the amount of the premium net of any risk equalisation credit);

(j) Financial Resolution No. 10 (which relates to Income Tax and provides for an increase of 3% in the rate of Deposit Interest Retention Tax);

(k) Financial Resolution No. 11 (which relates to Life Assurance Policies and Investment Funds and provides for an increase of 3% in the rates of Exit Tax on such products);

(l) Financial Resolution No. 12 (which relates to capital gains tax and an increase in the rate of capital gains tax);

(m) Financial Resolution No. 13 (which relates to capital acquisitions tax and an increase in the rate of capital acquisitions tax);

(n) Financial Resolution No. 14 (which relates to capital acquisitions tax and a reduction in the group tax-free thresholds relating to capital acquisitions tax).