Updated to 19 May 2025 (Act No. 3 of 2025 and S.I. No. 193 of 2025)
Finance Act 2010
No. 5 of 2010
Contents
Commencement
| Section | Commencement Date | Commencement Information |
|---|---|---|
| S. 1 | 3 April 2010 | Commenced on enactment |
| Ss. 2-15 | 1 January 2010 | Commenced as per s. 165(8) |
| S. 16(a) | 1 January 2010 | Commenced as per s. 165(8) |
| S. 16(1)(b) | 4 February 2010 | Commenced as per s. 16(2)(b) |
| S. 16(1)(c) | 1 January 2010 | Commenced as per s. 165(8) |
| S. 16(1)(d), (e) | 4 February 2010 | Commenced as per s. 16(2)(b) |
| S. 16(2) | 1 January 2010 | Commenced as per s. 165(8) |
| Ss. 17-25 | 1 January 2010 | Commenced as per s. 165(8) |
| S. 27(1) | Not yet commenced. Commencement order required under s. 27(2) | |
| S. 27(2) | 1 January 2010 | Commenced as per s. 165(8) |
| Ss. 28-30 | 1 January 2010 | Commenced as per s. 165(8) |
| S. 31 | 3 April 2010 | Commenced as per s. 31(2) |
| S. 32 | 3 April 2010 | Commenced as per s. 32(2) |
| Ss. 33, 34 | 1 January 2010 | Commenced as per s. 165(8) |
| S. 35 | 4 February 2010 | Commenced as per s. 35(2) |
| S. 36 | 1 January 2010 | Commenced as per s. 165(8) |
| S. 37(1)(a)-(d) | 1 January 2010 | Commenced as per s. 165(8) |
| S. 37(1)(e) | 3 April 2010 | Commenced as per s. 37(2)(b) |
| S. 37(1)(f)-(h) | 1 January 2011 | Finance Act 2010 (Section 37(1)(f), (g) and (h)) (Commencement) Order 2011 (S.I. No. 115 of 2011), art. 2 |
| S. 37(1)(i) | 1 January 2011 | Finance Act 2010 (Section 37(1)(i)) (Commencement) Order 2011 (S.I. No. 114 of 2011), art. 2 |
| S. 37(2) | 1 January 2010 | Commenced as per s. 165(8) |
| Ss. 38-43 | 1 January 2010 | Commenced as per s. 165(8) |
| S. 44 | 10 May 2010 | Finance Act 2010 (Commencement of Section 44) Order 2010 (S.I. No. 196 of 2010), art. 2 |
| Ss. 45-53 | 1 January 2010 | Commenced as per s. 165(8) |
| S. 54(1)(a)-(i) | 1 January 2010 | Commenced as per s. 165(8) |
| S. 54(1)(j), (k) | 1 January 2010 | Commenced as per s. 54(2)(b) |
| S. 54(1)(l) | 1 January 2010 | Commenced as per s. 165(8) |
| S. 54(2) | 1 January 2010 | Commenced as per s. 165(8) |
| Ss. 55-63 | 1 January 2010 | Commenced as per s. 165(8) |
| S. 64(1)(a) | 3 April 2010 | Commenced on enactment |
| S. 64(1)(b) | 10 December 2009 | Commenced as per s. 64(1)(b) |
| S. 64(1)(c) | 10 December 2009 | Commenced as per s. 64(1)(c) |
| S. 64(1)(d) | 1 May 2010 | Commenced as per s. 64(1)(d), (2)(a) |
| S. 64(1)(e) | 1 May 2010 | Commenced as per s. 64(1)(e), (2)(a) |
| S. 64(1)(f), (g) | 10 December 2009 | Commenced as per s. 64(2)(b) |
| S. 64(1)(h) | 3 April 2010 | Commenced on enactment |
| S. 64(1)(i) | 10 December 2009 | Commenced as per s. 64(2)(b) |
| S. 64(2) | 3 April 2010 | Commenced on enactment |
| S. 65 | 1 May 2013 | Commenced as per s. 65(3), S.I. No. 127 of 2013, art. 2 |
| Ss. 66-76 | 1 May 2010 | Commenced as per s. 76 |
| Ss. 77 - 87 | 1 May 2013 | Finance Act 2010 (Commencement of Chapter 3 of Part 3) Order 2013 (S.I. No. 127 of 2013), art. 2 |
| S. 88 | 10 December 2009 | Commenced as per s. 88 |
| S. 89 | 3 April 2010 | Commenced on enactment |
| S. 90 | 1 April 2010 | Commenced as per s. 90(2) |
| S. 91 | 1 April 2010 | Commenced as per s. 91(4) |
| S. 92 | 1 April 2010 | Commenced as per s. 92(2) |
| S. 93 | 1 April 2010 | Commenced as per s. 93(2) |
| Ss. 94-101 | 3 April 2010 | Commenced on enactment |
| S. 102(1)(a)-(f) | 1 January 2011 | Commenced as per s. 102(2) |
| S. 102(1)(g) | 3 April 2010 | Commenced on enactment |
| S. 102(1)(h)-(l) | 1 January 2011 | Commenced as per s. 102(2) |
| S. 102(1)(m), (n) | 3 April 2010 | Commenced on enactment |
| S. 102(2) | 3 April 2010 | Commenced on enactment |
| Ss. 103, 104 | 3 April 2010 | Commenced on enactment |
| S. 105(1) | 1 January 2011 | Commenced as per s. 105(2) |
| S. 105(2) | 3 April 2010 | Commenced on enactment |
| Ss. 106-112 | 3 April 2010 | Commenced on enactment |
| S. 113(a) | 1 January 2010 | Commenced as per s. 113(a) |
| S. 113(b) | 3 April 2010 | Commenced on enactment |
| S. 113(c) | 1 July 2010 | Commenced as per s. 113(c) |
| S. 113(d) | 1 January 2010 | Commenced as per s. 113(d) |
| S. 113(e) | 1 July 2010 | Commenced as per s. 113(e) |
| Ss. 114, 115 | 3 April 2010 | Commenced on enactment |
| S. 116 | 1 July 2010 | Commenced as per s. 116 |
| S. 117(1)(a) | 3 April 2010 | Commenced on enactment |
| S. 117(1)(b) insofar as it applies to the supply of community facilities | Not yet commenced. Commencement order required under s. 117(2)(b) | |
| S. 117(1)(b) except insofar as it applies to the supply of community facilities | 1 July 2010 | Commenced as per s. 117(2)(a) |
| S. 117(1)(c) | 8 March 2010 | Commenced as per s. 117(1)(c) |
| S. 117(2) | 3 April 2010 | Commenced on enactment |
| S. 118 | 1 July 2010 | Commenced as per s. 118 |
| S. 119 | 1 January 2010 | Commenced as per s. 119 |
| S. 120 | 1 January 2010 | Commenced as per s. 120 |
| S. 121 | 1 January 2010 | Commenced as per s. 121 |
| S. 122 | 1 January 2010 | Commenced as per s. 122 |
| S. 123 | 1 January 2010 | Commenced as per s. 123 |
| Ss. 124, 125 | 3 April 2010 | Commenced on enactment |
| S. 126 | 1 January 2010 | Commenced as per s. 126 |
| S. 127 | 3 April 2010 | Commenced on enactment |
| S. 128 | 1 January 2010 | Commenced as per s. 128 |
| Ss. 129-132 | 3 April 2010 | Commenced on enactment |
| S. 133(1) | 8 April 2010 | Finance Act 2010 (Section 133 (1)) (Commencement) Order 2010 (S.I. No. 147 of 2010), art. 2 |
| S. 133(2) | 3 April 2010 | Commenced on enactment |
| Ss. 134-138 | 3 April 2010 | Commenced on enactment |
| S. 139(1)(a) | 1 January 2010 | Commenced as per s. 139(2)(a) |
| S. 139(1)(b) | 3 April 2010 | Commenced on enactment |
| S. 139(1)(c) | 1 January 2010 | Commenced as per s. 139(2)(a) |
| S. 139(2) | 3 April 2010 | Commenced on enactment |
| Ss. 140-146 | 3 April 2010 | Commenced on enactment |
| S. 147(1)(a)-(d) | 3 April 2010 | Commenced as per s. 148(4)(a) |
| S. 147((1)(e)(i) | 3 April 2010 | Commenced as per s. 148(4)(a) |
| S. 147((1)(e)(ii) | 14 June 2010 | Commenced as per s. 148(4)(b), S.I. No. 282 of 2010, art. 2 |
| S. 147((1)(e)(iii) | 3 April 2010 | Commenced as per s. 148(4)(a) |
| S. 147((1)(f)-(j) | 3 April 2010 | Commenced as per s. 148(4)(a) |
| S. 147((1)(k), (l) | 14 June 2010 | Commenced as per s. 148(4)(b), S.I. No. 282 of 2010, art. 2 |
| S. 147((1)(m) | 3 April 2010 | Commenced as per s. 148(4)(a) |
| S. 147((1)(n), (o) | 14 June 2010 | Commenced as per s. 148(4)(b), S.I. No. 282 of 2010, art. 2 |
| S. 147((1)(p) | 14 June 2010 | Commenced as per Finance Act 2012 (9/2012), ss. 115(6), 141(9) |
| S. 147(2), (3) | 3 April 2010 | Commenced on enactment |
| Ss. 148-162 | 3 April 2010 | Commenced on enactment |
| S. 163(1) | Not yet commenced. Commencement order required under s. 163(2) | |
| S. 163(2) | 3 April 2010 | Commenced on enactment |
| Ss. 164, 165 | 3 April 2010 | Commenced on enactment |
| Schs. 1-3 | 3 April 2010 | Commenced on enactment |
| Sch. 4 para. 1(a)-(c) | 3 April 2010 | Commenced as per sch. 4 para. 6(a)(i) |
| Sch. 4 para. 1(d) | 6 April 2001 | Commenced as per sch. 4 para. 6(a)(ii) |
| Sch. 4 para. 1(e)-(l) | 3 April 2010 | Commenced as per sch. 4 para. 6(a)(i) |
| Sch. 4 para. 2(a) | 3 April 2010 | Commenced on enactment |
| Sch. 4 para. 2(b) | 30 December 2009 | Commenced as per sch. 4 para. 6(b)(ii) |
| Sch. 4 para. 2(c) | 3 April 2010 | Commenced as per sch. 4 para. 6(b)(iii) |
| Sch. 4 para. 3 | 3 April 2010 | Commenced as per sch. 4 para. 6(c) |
| Sch. 4 para. 4(a), (b) | 1 January 2010 | Commenced as per sch. 4 para. 6(d)(i) |
| Sch. 4 para. 4(c)-(g) | 3 April 2010 | Commenced as per sch. 4 para. 6(d)(ii) |
| Sch. 4 para. 5, 6 | 3 April 2010 | Commenced on enactment |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| S. 42(2) amended | Finance Act 2019 (45/2019), ss. 27(5)(a), 76(8) |
| S. 65(1) substituted | Finance Act 2012 (9/2012), s. 79 |
| S. 66 amended | Finance Act 2022 (44/2022), s. 46(1)(a), (2) |
| S. 66(1) amended | Finance Act 2012 (9/2012), s. 81(a) |
| S. 67(1) substituted | Finance Act 2020 (26/2020), ss. 28, 28(a) |
| S. 67(1) amended | Finance Act 2019 (45/2019), ss. 45, 45(a) |
| Finance Act 2016 (18/2016), ss. 40(1), 40(2) | |
| Finance Act 2012 (9/2012), s. 81(b) | |
| S. 67(3) substituted | Finance Act 2020 (26/2020), ss. 28, 28(b) |
| S. 67(3) amended | Finance Act 2019 (45/2019), ss. 45, 45(b) |
| Finance Act 2012 (9/2012), s. 81(c) | |
| S. 68 substituted | Finance Act 2012 (9/2012), s. 81(d) |
| S. 69 form specified | Natural Gas Carbon Tax Regulations 2010 (S.I. No. 191 of 2010), art. 3, schedule 1 |
| S. 70(3) inserted | Finance Act 2012 (9/2012), s. 81(e) |
| S. 71(1)(a) amended | Finance Act 2013 (8/2013), s. 60(a) |
| S. 71(1)(a) substituted | Finance Act 2012 (9/2012), s. 81(f) |
| S. 71(1)(b) amended | Finance Act 2016 (18/2016), ss. 41(1)(a)(i), 41(3) |
| Finance Act 2013 (8/2013), s. 60(a) | |
| S. 71(1)(c) amended | Finance Act 2022 (44/2022), s. 46(1)(b)(i), (2) |
| Finance Act 2016 (18/2016), ss. 41(1)(a)(ii), 41(3) | |
| S. 71(1)(c) inserted | Finance Act 2013 (8/2013), s. 60(b) |
| S. 71(1)(d) amended | Finance Act 2022 (44/2022), s. 46(1)(b)(ii), (2) |
| S. 71(1)(d) inserted | Finance Act 2016 (18/2016), ss. 41(1)(a)(iii), 41(3) |
| S. 71(1)(e) inserted | Finance Act 2022 (44/2022), s. 46(1)(b)(iii), (2) |
| S. 71(1)(f) inserted | Finance Act 2022 (44/2022), s. 46(1)(b)(iii), (2) |
| S. 71(1A) inserted | Finance Act 2016 (18/2016), ss. 41(1)(b), 41(3) |
| S. 71(2) substituted | Finance Act 2016 (18/2016), ss. 41(1)(c), 41(3) |
| Finance Act 2012 (9/2012), s. 81(g) | |
| S. 71(3) inserted | Finance Act 2012 (9/2012), s. 81(h) |
| S. 72 requirement to keep records | Natural Gas Carbon Tax Regulations 2010 (S.I. No. 191 of 2010), art. 4(2) |
| S. 72(2) substituted | Finance Act 2016 (18/2016), ss. 41(2)(a), 41(3) |
| S. 72(2)(a) amended | Finance Act 2022 (44/2022), s. 46(1)(c), (2) |
| S. 72(3) inserted | Finance Act 2016 (18/2016), ss. 41(2)(b), 41(3) |
| S. 77 amended | Finance (No. 2) Act 2013 (41/2013), s. 51(1)(a) |
| Finance Act 2013 (8/2013), s. 61(1)(b) | |
| Finance Act 2012 (9/2012), s. 82(a) | |
| Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 7, pt. 1 | |
| S. 78 substituted | Finance Act 2020 (26/2020), ss. 29, 29(a) |
| S. 78(2) deleted | Finance (No. 2) Act 2013 (41/2013), s. 51(1)(b) |
| S. 78(3) amended | Finance Act 2019 (45/2019), ss. 46, 46(a) |
| Finance Act 2013 (8/2013), s. 61(1)(c) | |
| Finance Act 2013 (8/2013), s. 61(2)(b) | |
| S. 79 obligation to provide declaration and keep records imposed | Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013), regs. 8, 11 |
| S. 79 substituted | Finance Act 2013 (8/2013), s. 61(1)(d) |
| Finance Act 2012 (9/2012), s. 82(b) | |
| Finance Act 2011 (6/2011), s. 44 | |
| S. 80 substit. | Finance Act 2013 (8/2013), s. 61(1)(e) |
| S. 82 obligation to provide declaration and keep records imposed | Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013), regs. 9-11 |
| S. 82 substituted | Finance Act 2012 (9/2012), s. 82(c) |
| S. 82(1)(a) amended | Finance Act 2016 (18/2016), ss. 42(1)(a)(i), 42(3) |
| S. 82(1)(b) amended | Finance Act 2016 (18/2016), ss. 42(1)(a)(ii), 42(3) |
| Finance Act 2013 (8/2013), s. 61(1)(f) | |
| S. 82(1)(c) amended | Finance Act 2016 (18/2016), ss. 42(1)(a)(iii), 42(3) |
| S. 82(1)(c) inserted | Finance Act 2013 (No. 8 of 2013), s. 61(1)(f) |
| S. 82(1)(d) inserted | Finance Act 2016 (18/2016), ss. 42(1)(a)(iv), 42(3) |
| S. 82(1A) inserted | Finance Act 2016 (18/2016), ss. 42(1)(b), 42(3) |
| S. 82(2) substituted | Finance Act 2016 (18/2016), ss. 42(1)(c), 42(3) |
| S. 82A inserted | Finance (No. 2) Act 2013 (41/2013), s. 51(1)(c), (2) |
| S. 83(2) substituted | Finance Act 2016 (18/2016), ss. 42(2)(a), 42(3) |
| S. 83(3) inserted | Finance Act 2016 (18/2016), ss. 42(2)(b), 42(3) |
| S. 85 particulars for application prescribed | Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013), reg. 4, schedule 1 |
| S. 95-96 repealed with saver | Customs Act 2015 (18/2015), ss. 1(3), (4), 3(1), 4, 5, schedule 1 pt. 1, item 51 |
| S. 97 delegation of functions | Customs and Excise (Provision of Information relating to Persons, Conveyances and Goods) Regulations 2011 (S.I. No. 410 of 2011), regs. 1(2), 8 |
| S. 97(5) conditions on retention of information | Customs and Excise (Provision of Information relating to Persons, Conveyances and Goods) Regulations 2011 (S.I. No. 410 of 2011), regs. 1(2), 7 |
| S. 107 references construed | European Union (End-of-Life Vehicles) Regulations 2014 (S.I. No. 281 of 2014), regs. 3, 37(3) |
| Pt. 4 (ss. 112-133)(in so far as it is unrepealed) rep. | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 |
| S. 117(1)(c) restricted | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 124(6), 125 |
| S. 147(1)(p) deemed to have applied | Finance Act 2012 (9/2012), ss. 115(6), 141(9) |
| S. 147(4) restricted | Finance Act 2012 (9/2012), ss. 115(6), 141(9) |
| S. 149(2)(b) amended | Finance Act 2011 (6/2011), s. 73 |
| S. 161(10) substituted | Finance Act 2012 (9/2012), s. 135 |
| S. 162 applied with modification | Finance Act 2011 (6/2011), s. 82(2) |
| S. 162 repealed | Finance Act 2014 (37/2014) s. 99(2), schedule 4 |
| S. 163 repealed | Bretton Woods Agreements (Amendment) Act 2022 (36/2022), ss. 10, 11(3) |
| S. 165(4) repealed | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 |
| Sch. 1 substituted | Finance Act 2020 (26/2020), ss. 29, 29(b) |
| Finance Act 2019 (45/2019), ss. 46, 46(b) | |
| Finance Act 2013 (8/2013), s. 61(1)(a) | |
| Finance Act 2013 (8/2013), s. 61(2)(a) | |
| Sch. 2 repealed | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 |
| Sch. 3 repealed | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 |
| Sch. 4, para. 4 repealed | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 |
| Sch. 4, para. 6(d) repealed | Value-Added Tax Consolidation Act 2010 (31/2010), ss. 123, 125, schedule 8, pt. 1 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 74 | Natural Gas Carbon Tax Regulations 2010 (S.I. No. 191 of 2010) |
| S. 85 | Solid Fuel Carbon Tax Regulations 2013 (S.I. No. 191 of 2013) |
| S. 97 | Customs and Excise (Provision of Information relating to Persons, Conveyances and Goods) Regulations 2011 (S.I. No. 410 of 2011) |