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). |