Finance (Covid-19 and Miscellaneous Provisions) Act 2022

Official titles

Authentic titles published by the source. The stored canonical title is not replaced.

Summary

Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise; to otherwise make further provision in connection with finance; to make provision for the exemption from income tax of the payment generally referred to and commonly known as the Pandemic Special Recognition Payment and for that purpose to amend the Taxes Consolidation Act 1997; to make provision for supports to employers and certain businesses and for that purpose to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020, the Taxes Consolidation Act 1997, the Social Welfare Consolidation Act 2005 and the Value-Added Tax Consolidation Act 2010; to provide for the repayment of stamp duty on cost rental dwellings and for that purpose to amend the Stamp Duties Consolidation Act 1999; to provide for the waiver of excise duty charged on certain special exemption orders granted under section 5 of the Intoxicating Liquor Act 1927; to provide for the tax treatment of certain payments to holders of sea-fishing boat licences arising under a scheme to be established by the Minister for Agriculture, Food and the Marine pursuant to Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021 and for that purpose to amend the Taxes Consolidation Act 1997; to provide for cost recovery mechanisms in relation to the Central Bank of Ireland, as operator of two beneficial ownership registers; and to provide for related matters.

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Timeline

1. 4 March 2022

   Published

   Source: Dáil Éireann

2. 4 March 2022

   First Stage

   Source: Dáil Éireann

3. 9 March 2022

   Second Stage

   Source: Dáil Éireann

4. 10 March 2022

   Committee stage

   Source: Dáil Éireann

5. 6 April 2022

   Report stage

   Source: Dáil Éireann

6. 4 May 2022

   Fifth Stage

   Source: Dáil Éireann

7. 4 May 2022

   Second Stage

   Source: Seanad Éireann

8. 10 May 2022

   Committee stage

   Source: Seanad Éireann

9. 17 May 2022

   Report stage

   Source: Seanad Éireann

10. 17 May 2022

    Fifth Stage

    Enacted

    Source: Seanad Éireann

11. 17 May 2022

    Cream List

    Enacted

    Source: Dáil Éireann

12. 2 June 2022

    Enacted

13. 2 June 2022

    Enacted

    Enacted

Votes

No vote records are attached yet.

Versions

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Documents

7 official files

• Bill Digest

  pdf · EN · 28 December 2022

  ViewDownloadOpen at official source

• Finance (Covid-19 and Miscellaneous Provisions) Act 2022

  pdf · EN · 2 June 2022

  ViewDownloadOpen at official source

• As passed by both Houses of the Oireachtas

  pdf · EN · 25 May 2022

  ViewDownloadOpen at official source

• As passed by Dáil Éireann

  pdf · EN · 4 May 2022

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• As amended in Committee/Select Committee [Dáil Éireann]

  pdf · EN · 6 April 2022

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• Explanatory Memorandum

  pdf · EN · 4 March 2022

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• As Initiated

  pdf · EN · 4 March 2022

  ViewDownloadOpen at official source

Sponsors

• Minister for Finance · Minister for Finance

Related records

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