TAXES CONSOLIDATION ACT Part 24A Shipping: Tonnage Tax (ss. 697A-697Q) 697A. Interpretation (Part 24A). (1)In this Part and in Schedule 18B – “bareboat charter terms” in relation to the charter of a ship, means the letting on charter of a ship for a stipulated period on terms which give the charterer possession and control of the ship, including the right to appoint the master […]
VRT The duty of excise called Vehicle Registration Tax is charged and levied on the registration of a vehicle and on declarations of conversions. The tax is due on registration. It may be paid by certain authorised persons such as manufacturers, importers persons who registers the vehicle, persons who convert it, persons who have in their possession a converted vehicle. The duty of excise depends […]
General arrangements for excise duty (from 2023) Directive (EU) 2020/262 laying down the general arrangements for excise duty Purpose The directive lays down excise duties on the following goods: energy products and electricity covered by Directive 2003/96/EC (see summary); alcohol and alcohol beverages covered by Directives 92/83/EEC (see summary) and 92/84/EEC; manufactured tobacco covered by Directive 2011/64/EU (see summary). It allows European Union (EU) Member […]
Excise duty on manufactured tobacco Council Directive 2011/64/EU — structure and rates of excise duty applied to manufactured tobacco It lays down general principles and minimum rates of excise duty on manufactured tobacco (i.e. cigarettes, cigars and cigarillos, fine-cut tobacco for rolling cigarettes and other smoking tobacco) across the EU. Rules applying to cigarettes EU countries must apply minimum excise duties to cigarettes whether they […]
Alcohol Products Tax Alcoholic product tax applies to beers, wine, spirits, cider, perry and other fermented beverages. The tax rate is dependent on the alcoholic content. Brandy, whisky, gin, vodka, rum and other spirits are subject to a relatively uniform rate. Different rates apply to other fermented beverages which have an alcoholic content which is entirely of fermented origin and does not exceed 15 percent […]
EU Regime An EU regime applies with respect to the production, processing, and holding of excisable products under duty suspension within each state. It also applies to intra-EU movements of excisable products. The principal categories of excisable products are mineral oils, electricity, alcohol and alcoholic beverage manufactured tobacco. There are exemptions from excise duty on limited amounts of alcohol and tobacco acquired by a private […]
Authorised Officers & Entry There are statutory powers of entry on business premises in connection with the enforcement and investigation of a range of Excise offences. Provisions are made in a wide variety of legislation. Generally, there is no power to enter a dwelling without a warrant. There are rights of entry by authorised officers at all reasonable times into premises and places at which […]
Oil Tax Licences Holders of licences must have a tax clearance certificate and must not be convicted of any indictable offence under tax law in the previous 10 years. They must satisfy the conditions attached to the licence. The premises must be secure and suitable for sale and keeping for sale and delivery of mineral oil to the satisfaction of Revenue. Revenue take in consideration […]
Mineral Oil Tax The mineral oil tax was brought into effect on 1 January 2000. It replaces the older excise duties on oils, which had its origins in the 1930s when customs were imposed on imported oil and on domestically produced products. These duties were replaced by import excise duties, and a common rate structure was established in 1975. Over time, liquid petroleum gas and […]
Electricity Tax The Finance Act 2008 provided for an excise duty called electricity tax. It applies to supplies of electricity after 1st October 2008. The supplier pays the tax and makes all relevant returns. The tax is also applicable to a supplier which is situated outside the State. It must make the relevant arrangements with the Revenue for payment and accounting. There are two different […]
Charge to Tax Motor tax is charged under the Finance (Excise Duties) (Vehicles) Act 1952 as amended from time to time. The tax applies to mechanically propelled vehicles used in public places. The tax is to be paid annually on licenses taken out by persons who keep the vehicle. Provision may be made for payments for periods of less than a year, including for example […]
Tax Stamp Labels Tax stamp labels are issued by the Revenue to collect the tax on cigarettes and fine-cut tobacco for rolling. They are applied to cigarette packets beneath the wrapper, and there are rules regarding the affixation of the stamps to the pack. Stamps are supplied on reels and sheets for adhesion. Each is numbered sequentially with a code. A reel contains 50,000 stamps, and […]
Tobacco Products Tax Finance Act 2005 is the basis for tax on tobacco products since June 2006. As with other excise tax types, tobacco products tax is paid by both manufacturers and importers. There are provisions for tax suspension for the products within registered warehouses. Tobacco products means cigarettes, cigars, fine-cut tobacco for the rolling of cigarettes and other smoking tobacco, except where such products […]
Bookmakers The Finance Act 2002 requires a bookmaker to have a licence. The premises where bookmaking is carried out must also be registered. Betting Act Licences require a Certificate of Personal Fitness from Garda Síochána. A Certificate of Suitability for betting premises requires an application to the Garda Síochána. Bookmakers are obliged to account for and return betting duty. They are also obliged to keep and […]
Liquor Licences There are a number of intoxicating liquor licences for which a flat fee is payable on renewal. See generally the section in relation to Intoxicating Liquor Law. In some cases, a District Court certificate or Circuit Court certificate is required. In this case, a formal application may be required with notice to the Garda Síochána, the court’s offices and fire authorities, depending on […]
Products Covered The Finance Act 2003 and the Alcohol Products Tax Regulations 2004 modernised excise legislation in relation to alcohol products. The legislation is set within the parameters of EU legislation, including Directive 92/83/EEC. The principal categories of alcohol products are as follows: Spirits cover whiskey, brandy, gin, vodka, rum and other spirituous vodkas with an alcohol base. This includes other alcoholic beverages exceeding 22 […]