Appropriation Act 2011
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Financial resolutions passed by Dáil Éireann on 6 December 2011. |
3.— (1) The legislation required to give effect to the financial resolutions passed by Dáil Éireann on 6 December 2011 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 2012. | |
(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 tobacco products tax); | ||
(b) Financial Resolution No. 2 (which relates to excise duty and an increase in motor tax and trade plate licences commencing on or after 1 January 2012); | ||
(c) Financial Resolution No. 3 (which relates to excise duty and an increase in the rates of mineral oils tax on petrol, aviation gasoline, heavy oil used as a propellant, heavy oil used for air navigation and heavy oil used for private pleasure navigation); | ||
(d) Financial Resolution No. 4 (which relates to value-added tax and an increase in the standard rate from 1 January 2012); | ||
(e) Financial Resolution No. 5 (which relates to income tax and the abolition of the income tax exemption for illness benefit and occupational benefit from 1 January 2012); | ||
(f) Financial Resolution No. 6 (which relates to income tax and the introduction of a new employment and investment incentive from 25 November 2011); | ||
(g) Financial Resolution No. 7 (which relates to stamp duties and a reduction in the rate of stamp duty on non-residential property); | ||
(h) Financial Resolution No. 8 (which relates to capital acquisitions tax and an increase in the rate of tax on gifts and inheritances); | ||
(i) Financial Resolution No. 9 (which relates to capital acquisitions tax and a decrease in the capital acquisitions tax group A tax-free threshold); | ||
(j) Financial Resolution No. 10 (which relates to capital gains tax and an increase in the rate of capital gains tax); | ||
(k) Financial Resolution No. 11 (which relates to income tax and an increase in the rate of deposit interest retention tax from 1 January 2012); and | ||
(l) Financial Resolution No. 12 (which relates to income tax and an increase in the rates of tax applying to life assurance policies and investment funds from 1 January 2012). |