Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023
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Interpretation | ||
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2. (1) In this Act— | ||
“Act of 1997” means the Taxes Consolidation Act 1997 ; | ||
“amended assessment” means a Revenue assessment amended by a Revenue officer under section 959Y(1)(b) of the Act of 1997, as applied by section 10 ; | ||
“Appeal Commissioner” has the same meaning as it has in the Finance (Tax Appeals) Act 2015 ; | ||
“assessment” means an assessment to temporary solidarity contribution that is made under this Act and, unless the context otherwise requires, includes a self assessment; | ||
“average taxable profits in respect of the reference years” has the same meaning as it has in Part 24B of the Act of 1997; | ||
“chargeable period” means the 12 month period commencing on 1 January in each of the years 2022 and 2023; | ||
“Collector-General” means the Collector-General appointed under section 851 of the Act of 1997; | ||
“company” means a body corporate; | ||
“Council Regulation” means Council Regulation (EU) 2022/1854 of 6 October 20222 on an emergency intervention to address high energy prices; | ||
“electronic means” has the same meaning as it has in section 917EA of the Act of 1997; | ||
“energy company” means a company that generates at least 75 per cent of its turnover in a chargeable period from relevant activities; | ||
“Minister” means the Minister for the Environment, Climate and Communications; | ||
“relevant activities” means economic activities, carried on in the State or in a designated area (within the meaning of the Maritime Jurisdiction Act 2021 ), in the field of the extraction, mining or refining of natural gas, coal, petroleum or manufacture of coke oven products as referred to in Regulation (EC) No. 1893/2006 of the European Parliament and of the Council of 20 December 2006 3 ; | ||
“return” means the return that is required to be prepared and delivered to the Revenue Commissioners under section 8; | ||
“Revenue assessment” has the meaning assigned to it by section 11 (1); | ||
“Revenue officer” means an officer of the Revenue Commissioners; | ||
“self assessment” means an assessment by an energy company, or by a person acting under the authority of an energy company, of the amount of temporary solidarity contribution payable by the energy company in respect of a chargeable period; | ||
“specified date” means, as the case may be— | ||
(a) 23 September 2023, in respect of the chargeable period commencing on 1 January 2022, or | ||
(b) 23 September 2024, in respect of the chargeable period commencing on 1 January 2023; | ||
“taxable profits” has the same meaning as it has in Part 24B of the Act of 1997; | ||
“temporary solidarity contribution” has the meaning assigned to it by section 4 (1). | ||
(2) A word or expression which is used in this Act and which is also used in the Council Regulation has, unless the context otherwise requires, the same meaning in this Act as it has in the Council Regulation. | ||