First Previous (SCHEDULE 4 Rates of Excise Duty on Tobacco Products)

7 2001

FINANCE ACT, 2001

SCHEDULE 5

Amendment of Enactments Consequent on Changeover to Euro

Section 240.

PART 1

Income tax, corporation tax, capital gains tax, provisions in the Inland Revenue Regulation Act, 1890, and the Taxes Consolidation Act, 1997 , applying also to other taxes and duties, and related matters

Enactment amended

Words or amount to be replaced

Words or amount to be inserted

(1)

(2)

(3)

Inland Revenue Regulation Act, 1890 (53 & 54 Vict., c.21) (as amended):

section 10(1)

five hundred pounds

€630

section 10(2)

five hundred pounds

€630

section 11

one hundred pounds

€125

section 25(2)

one hundred pounds

€125

section 32

fifty pounds

€65

Taxes Consolidation Act, 1997 ( No. 39 of 1997 ) (as amended):

section 14(1)

one pound

one euro

section 14(1)

one penny

one cent

paragraph 6 of Schedule C in section 17(1)

one pound

one euro

paragraph 1 of Schedule D in section 18(1)

one pound

one euro

paragraph 2 of Schedule E in section 19(1)

one pound

one euro

section 110(1)

£10,000,000

€12,690,000

section 116(3)(a)

£1,500

€1,905

section 126(4)(b)

£10

€13

section 133(8)(c)

£170,000,000

€215,855,473.33

section 133(11)(a)

£250,000,000

€317,434,519.61

section 133(11)(b)

£170,000,000

€215,855,473.33

section 152(2)

£10

€10

section 152(2)

£100

€125

section 178(7)(a)

£100

€100

section 189A

£300,000

€381,000

section 201(1)(a)

£8,000

€10,160

section 201(1)(a)

£600

€765

paragraph (a) of the definition of “specified amount” in section 201(1)

£6,000

€7,620

paragraph (a) of the definition of “specified amount” in section 202(1)

£200

€255

paragraph (b) of the definition of “specified amount” in section 202(1)

£6,000

€7,620

paragraph (b) of the definition of “specified amount” in section 202(1)

£500

€635

paragraph (c) of the definition of “specified amount” in section 202(1)

£8,000

€10,160

paragraph (c) of the definition of “specified amount” in section 202(1)

£600

€765

section 207(4)

£100

€125

section 211(1)

£160

€205

section 211(1)

£1,000

€1,270

section 211(1)

£52

€70

section 211(6)

£100

€125

section 213(2)

£8,000

€10,160

section 213(2)

£2,000

€2,540

section 213(4)

£100

€125

section 236(4)(c)

£500

€630

section 244(1)(a)

£4,000

€5,080

section 244(1)(a)

£2,000

€2,540

section 244(1)(a)

£5,000

€6,350

section 244(1)(a)

£2,500

€3,175

section 250(3)

£2,400

€3,050

section 264(1)

£50,000

€63,500

section 305(4)

£500

€630

section 373(2)(a)

£2,500

€3,174.35

section 373(2)(b)

£3,500

€4,444.08

section 373(2)(c)

£4,000

€5,078.95

section 373(2)(d)

£6,000

€7,618.43

section 373(2)(e)

£7,000

€8,888.17

section 373(2)(f)

£10,000

€12,697.38

section 373(2)(g)

£13,000

€16,506.60

section 373(2)(h)

£14,000

€17,776.33

section 373(2)(i)

£15,000

€19,406.07

section 373(2)(j)

£15,500

€19,680.94

section 373(2)(k)

£16,000

€20,315.81

section 373(2)(l)

£16,500

€20,950.68

paragraph (a) of the definition of “relevant amount” in section 376(1)

£14,000

€17,776.33

paragraph (b) of the definition of “relevant amount” in section 376(1)

£15,000

€19,046.07

paragraph (c) of the definition of “relevant amount” in section 376(1)

£15,500

€19,680.94

paragraph (d) of the definition of “relevant amount” in section 376(1)

£16,000

€20,315.81

paragraph (e) of the definition of “relevant amount” in section 376(1)

£16,500

€20,950.68

section 404(1)(b)(iii)

£2,000

€2,540

section 404(6)(c)(ii)

£50,000

€63,500

section 414(1)(b)

£100

€100

section 415(1)(b)

£100

€100

section 438(3)

£15,000

€19,050

section 440(1)(b)(i)(I)

£500

€635

section 440(1)(b)(i)(II)

£500

€635

section 441(4)(b)(i)(I)

£500

€635

section 441(4)(b)(i)(II)

£500

€635

section 469(2)(a)

£100

€125

section 469(2)(b)

£200

€250

section 472A(2)

£3,000

€3,810

section 472A(2)

£2,000

€2,540

section 472A(2)

£1,000

€1,270

section 472A(3)(a)

£1,000

€1,270

section 472A(3)(a)

£666

€850

section 472A(3)(a)

£334

€425

section 472A(3)(b)

£1,000

€1,270

section 472A(3)(b)

£666

€850

section 472A(3)(b)

£334

€425

section 476(1)

£250

€315

section 476(1)

£1,000

€1,270

section 477(1)(a)

£150

€195

section 478(2)

£800

€1,015.79

section 479(2)

£5,000

€6,350

section 481(2)(c)(i)

£4,000,000

€5,080,000

section 481(2)(c)(ii)

£4,000,000

€5,080,000

section 481(2)(c)(ii)

£5,000,000

€6,350,000

the formula in section 481(2)(c)(ii)

£100,000

€127,000

section 481(2)(c)(iii)

£5,000,000

€6,350,000

section 481(2)(c)

£8,250,000

€10,480,000

section 481(4)(a)

£8,000,000

€10,160,000

section 481(4)(b)(i)

£3,000,000

€3,810,000

section 481(4)(b)(ii)

£3,000,000

€3,810,000

section 481(4)(b)(ii)

£4,000,000

€5,080,000

section 481(7)

£25,000

€31,750

section 481(16)

£500

€630

section 481(16)

£1,000

€1,265

paragraph (ii) of the definition of “qualifying expenditure” in section 482(1)(a)

£5,000

€6,350

paragraph (i)(II) of the definition of “relevant expenditure” in section 482(1)(a)

£5,000

€6,350

section 482(7)(c)

£500

€630

section 486B(4)

£10,000,000

€12,700,000

section 486B(5)

£7,500,000

€9,525,000

section 486B(11)(i)

£500

€630

section 486B(11)(i)

£1,000

€1,265

section 490(1)(a)

£200

€250

section 490(2)

£25,000

€31,750

section 491(2)

£100,000

€127,000

section 491(2)

£500,000

€635,000

section 491(2)

£1,000,000

€1,270,000

section 491(2)

£250,000

€317,500

section 491(2)

£400,000

€508,000

section 491(3)

£100,000

€127,000

section 491(3)

£500,000

€635,000

section 491(3)

£1,000,000

1,270,000

section 491(3)

£250,000

€317,500

section 491(3)

£400,000

€508,000

section 493(8)(a)(i)

£250,000

€317,500

section 494(2)(a)

£15,000

€19,050

section 494(5)(a)

£100

€130

section 494(6)(b)(ii)

£100,000

€127,000

section 496(5)(c)

£2,000,000

€2,539,476.16

section 503(6)

£500

630

section 503(6)

£1,000

€1,265

section 513(6)

£10

€13

section 515(1)(a)

£10,000

12,700

section 515(1)(b)

£30,000

€38,100

section 515(2)

£10,000

€12,700

section 515(2)

£30,000

€38,100

section 515(2B)

£30,000

€38,100

section 531(14)(a)

£1,000

€1,265

section 531(14)(b)

£1,000

€1,265

section 531(14)(c)

£1,000

€1,265

section 598(2)(a)(i)

£375,000

€476,250

section 598(2)(a)(ii)

£375,000

€476,250

section 601(1)

£1,000

€1,270

section 601(2)

£1,000

€1,270

section 601(3)

£1,000

€1,270

section 602(2)

£2,000

€2,540

section 602(3)(a)

£2,000

€2,540

section 602(4)

£2,000

€2,540

section 602(6)(b)

£2,000

€2,540

section 602(6)(c)

£2,000

€2,540

section 604(12)(c)

£15,000

€19,050

section 606(1)(a)

£25,000

31,740

section 650

£15,000

€19,050

section 659(3)(a)(i)

£10,000

€12,700

section 659(3)(a)(ii)

£15,000

€19,050

section 659(3B)(a)

£25,000

€31,750

paragraph (ii)(I) of the definition of “the specified amount” in section 664(1)(a)

£2,000

€2,539.48

paragraph (ii)(II) of the definition of “the specified amount” in section 664(1)(a)

£2,800

€3,555.27

paragraph (ii)(III) of the definition of “the specified amount” in section 664(1)(a)

£2,000

€2,539.48

paragraph (ii)(IV)(A) of the definition of “the specified amount” in section 664(1)(a)

£4,000

€5,078.95

paragraph (ii)(IV)(B) of the definition of “the specified amount” in section 664(1)(a)

£3,000

€3,809.21

paragraph (ii)(V)(A) of the definition of “the specified amount” in section 664(1)(a)

£6,000

€7,618.43

paragraph (ii)(V)(B) of the definition of “the specified amount” in section 664(1)(a)

£4,000

€5,078.95

section 664(1)(b)(i)

£2,800

€3,555.27

section 664(1)(b)(ii)(I)

£4,000

€5,078.95

section 664(1)(b)(ii)(II)

£3,000

€3,809.21

section 664(1)(b)(iii)(I)

£6,000

€7,618.43

section 664(1)(b)(iii)(II)

£4,000

€5,078.95

section 700(3)

£70

€90

section 723(1)

£200,000,000

€255,000,000

section 723(3)(b)

£50,000

€63,500

section 723(3)(c)

£50,000

63,500

section 737(1)

£200,000,000

€255,000,000

section 737(3)(a)(ii)

£50,000

€63,500

section 737(3)(a)(iii)

£50,000

€63,500

the formula in the definition of “qualifying group expenditure on research and development” in section 766(1)(a)

£25,000

€31,743.45

paragraph (A) of the definition of “qualifying group expenditure on research and development” in section 766(1)(a)

£150,000

€190,460.71

section 766(1)(b)(v)(I)

£50,000

€63,486.90

section 783(6)

£500

€630

section 784C(2)(b)(ii)

£50,000

€63,500

section 784C(3)(b)

£50,000

63,500

section 784C(4)(a)

£10,000

€12,700

section 787(2A)

£200,000

€254,000

section 789(5)

£500

€630

section 821(1)(b)

£3,000

€3,810

section 823(3)

£25,000

€31,750

section 838(1)(a)

£200,000,000

€255,000,000

section 838(2)(b)(i)

£50,000

€63,500

section 838(2)(b)(i)(B)

£10,000

€12,700

section 838(2)(b)(ii)

£50,000

€63,500

section 838(2)(c)

£50,000

€63,500

section 839(2)(a)(i)

£25,000

€31,750

section 839(2)(a)(i)

£50,000

€63,500

section 839(2)(a)(ii)

£25,000

€31,750

section 839(2)(a)(ii)

£50,000

€63,500

section 839(2)(b)(ii)(I)

£25,000

€31,750

section 839(2)(b)(ii)(I)

£50,000

€63,500

section 839(2)(b)(ii)(II)

£25,000

€31,750

section 839(2)(b)(ii)(II)

£50,000

€63,500

section 839(3)

£50,000

€63,500

section 839(3)

£75,000

€95,250

section 839(4)

£25,000

€31,750

section 839(4)

£50,000

€63,500

section 856(2)

£50

€60

section 857(3)

£100

€125

section 877(5)(b)

£5

€5

section 885(2)

£5

€7

section 886(5)

£1,200

€1,520

section 889(7)(b)

£500

€635

section 889(8)

£1,200

€1,520

section 890(3)

£500

€635

section 891(2)(a)

£50

€65

section 895(4)(a)

£2,000

€2,535

section 895(4)(b)

£2,000

€2,535

section 897(2)(e)

£1,500

€1,905

section 898(3)

£1

€2

section 900(7)

£1,500

€1,900

section 902(11)

£1,500

€1,900

section 903(5)

£1,000

€1,265

section 904(5)

£1,000

€1,265

section 904A(8)

£1,000

€1,265

section 904A(9)

£15,000

€19,045

section 904A(9)

£2,000

€2,535

section 904C(7)

£1,000

€1,265

section 904C(8)

£15,000

€19,045

section 904C(8)

£2,000

€2,535

section 904D(7)

£1,000

€1,265

section 904D(8)

£15,000

€19,045

section 904D(8)

£2,000

€2,535

section 905(3)

£1,000

€1,265

section 906A(10)

£15,000

€19,045

section 906A(10)

£2,000

€2,535

section 907(9)

£15,000

€19,045

section 907(9)

£2,000

€2,535

section 914(6)(a)

£5,000

€6,350

section 914(6)(b)

£15,000

€19,050

section 917A(4)

£2,000

€2,535

section 917B(5)(b)

£2,000

€2,535

section 917C(3)(b)

£2,000

€2,535

section 923(4)

£100

€125

section 923(4)

£20

€25

section 932

£50

€60

section 939(3)

£750

€950

section 941(3)

£20

€25

section 942(6)(b)

£10

€10

paragraph (i) of the definition of “chargeable person” in section 950(1)

£100

€130

section 953(7)(a)(i)

£10

€10

section 962(3)(a)

£15,000

€19,050

section 962(3)(b)

£2,500

€3,175

section 962(3)(b)

£15,000

€19,050

section 962(3)(c)

£2,500

€3,175

section 980(3)

£300,000

381,000

section 986(5)(a)

£6

€8

section 986(5)(a)

£1

€2

section 986(5)(b)

£6

€8

section 986(5)(b)

£1

€2

section 986(5)(b)

£26

€36

section 986(5)(b)

£4.50

€9

section 986(6)(b)(i)

£30

€40

section 987(1)

£1,200

€1,520

section 987(1A)

£500

€630

section 987(1A)

£2,000

€2,535

section 987(2)

£750

€950

section 991(1)

£5

€6

section 1003(2)(c)(i)

£75,000

€95,250

section 1003(2)(c)(ii)

£75,000

€95,250

section 1003(2)(c)(ii)

£3,000,000

€3,810,000

section 1021(2)

£20

€25

section 1052(1)

£750

€950

section 1052(2)

£1,200

€1,520

section 1053(1)(i)

£100

€125

section 1053(2)

£100

€125

section 1053(2)

£250

€315

section 1054(2)(a)(i)

£1,000

€1,265

section 1054(2)(a)(ii)

£500

€630

section 1054(2)(a)(ii)

£50

€60

section 1054(2)(b)(i)

£200

€250

section 1054(2)(b)(ii)

£100

€125

section 1054(3)(a)(i)(I)

£500

€630

section 1054(3)(a)(i)(I)

£1,000

€1,265

section 1054(3)(a)(ii)

£100

€125

section 1054(3)(a)(ii)

£200

€250

section 1054(3)(b)(i)

£500

€630

section 1054(3)(b)(i)

£1,000

€1,265

section 1054(3)(b)(ii)

£100

€125

section 1054(3)(b)(ii)

£200

€250

section 1055

£500

€630

section 1056(3)(a)(i)

£1,200

€1,520

section 1056(3)(a)(ii)

£1,200

€1,520

section 1056(3)(b)(i)

£5,000

€6,345

section 1056(3)(b)(ii)

£5,000

€6,345

section 1056(3)(b)(ii)

£10,000

€12,695

section 1056(3)(b)(iii)

£10,000

€12,695

section 1056(3)(b)(iii)

£25,000

€31,740

section 1056(3)(b)(iv)

£25,000

€31,740

section 1056(3)(b)(iv)

£100,000

€126,970

section 1056(3)(b)(v)

£100,000

€126,970

section 1057(1)

£100

€125

section 1058(1)

£50

€60

section 1071(1)(a)

£500

€630

section 1071(1)(a)

£50

€60

section 1071(1)(b)

£100

€125

section 1071(2)

£1,000

€1,265

section 1071(2)

£200

€250

section 1072(1)

£500

€630

section 1072(1)

£1,000

€1,265

section 1072(1)

£100

€125

section 1072(1)

£200

€250

section 1073(1)(a)

£500

€630

section 1073(1)(a)

£50

€60

section 1073(1)(b)

£100

€125

section 1074(a)

£500

€630

section 1074(a)

£50

€60

section 1074(b)

£100

€125

section 1075(1)

£100

€125

section 1075(1)

£10

€10

section 1075(2)

£100

€125

section 1075(2)

£250

€315

section 1075(3)(a)

£500

€630

section 1075(3)(a)

£50

€60

section 1075(3)(b)

£100

€125

section 1075(4)(a)

£500

€630

section 1075(4)(a)

£1,000

€1,265

section 1075(4)(b)

£100

€125

section 1075(4)(b)

£200

€250

section 1078(3)(b)

£100,000

€126,970

section 1079(7)(a)

£1,000

€1,265

section 1079(7)(b)

£5,000

€6,345

section 1080(2)

£1

€2

section 1084(2)(a)(i)

£10,000

€12,695

section 1084(2)(a)(ii)

£50,000

€63,485

section 1085(3)(a)

£125,000

€158,715

section 1085(3)(b)

£50,000

€63,485

section 1085(4)(b)(i)

£25,000

€31,740

section 1085(4)(b)(ii)

£10,000

€12,695

section 1086(4)(c)

£10,000

€12,700

section 1091(3)

£10

€10

section 1091(3)

£100

€125

Schedule 2, paragraph 10

£2.50

€3.50

Schedule 2, paragraph 19

£0.675

€0.675

Schedule 2, paragraph 19

£1,000

€1,000

Schedule 2, paragraph 27

£0.675

€0.675

Schedule 2, paragraph 27

£1,000

€1,000

Schedule 3, paragraph 8

£4,000

€5,080

Schedule 3, paragraph 8

£4,000

€5,080

Schedule 11, paragraph 3(4)

£10,000

€12,700

Schedule 11, paragraph 3(4)

£30,000

€38,100

Schedule 12A, paragraph 25 (2)(a)

£250

€320

Schedule 12A, paragraph 25 (2)(b)

£10

€12

Schedule 32, paragraph 22(1)

£8,000,000

€10,157,904.63

Schedule 32, paragraph 22(1)

£6,000,000

€7,618,428.47

Schedule 32, paragraph 22(1)

£6,000,000

€7,618,428.47

Schedule 32, paragraph 22(6)

£3,000,000

€3,809,214.24

Schedule 32, paragraph 22(6)

£2,000,000

€2,539,476.16

Schedule 32, paragraph 22(7)

£3,000,000

€3,809,214.24

Schedule 32, paragraph 22(7)

£2,000,000

€2,539,476.16

PART 2

Customs and related matters

Enactment amended

Amount or words to be replaced

Amount or words to be inserted

(1)

(2)

(3)

Customs Consolidation Act, 1876 (39 & 40 Vict. c.36) (as amended):

section 46

twenty pounds

€25

section 47

one hundred pounds

€125

section 47

twenty pounds

€25

section 49

twenty pounds

€25

section 51

one hundred pounds

€125

section 52

one hundred pounds

€125

section 53

one hundred pounds

€125

section 67

one hundred pounds

€125

section 72

twenty pounds

€25

section 81

five pounds

€5

section 84

one hundred pounds

€125

section 101

one hundred pounds

€125

section 106

one hundred pounds

€125

section 108

two hundred pounds

€250

section 112

five pounds

€5

section 114

twenty pounds

€25

section 126

one hundred pounds

€125

section 130

five pounds

€5

section 130

one hundred pounds

€125

section 132

one hundred pounds

€125

section 134

five pounds

€5

section 135

twenty pounds

€25

section 136

twenty pounds

€25

section 136

one hundred pounds

€125

section 139

one hundred pounds

€125

section 142

one hundred pounds

€125

section 145

twenty pounds

€25

section 146

twenty pounds

€25

section 147

twenty pounds

€25

section 168

five hundred pounds

€630

section 172

five hundred pounds

€630

section 179

fifty pounds

€60

section 179

one hundred pounds

€125

section 181

twenty pounds

€25

section 185

ten pounds

€10

section 185

one hundred pounds

€125

section 190

one hundred pounds

€125

section 195

ten pounds

€10

section 203

twenty pounds

€25

section 203

one hundred pounds

€125

section 206

twenty pounds

€25

section 217

five hundred pounds

€630

section 228

twenty pounds

€25

section 234

one hundred pounds

€125

section 236

one hundred pounds

€125

section 267

two pence

€0.01

section 267

one shilling

€0.05

Customs and Inland Revenue Act, 1878 (41 & 42 Vict. c. 15):

section 4

twenty pounds

€25

section 6

one hundred pounds

€125

Customs and Inland Revenue Act, 1879 (42 & 43 Vict. c. 21):

section 7

one hundred pounds

€125

section 8

one hundred pounds

€125

section 9

twenty pounds

€25

section 10

one hundred pounds

€125

section 10

five hundred pounds

€630

Customs and Inland Revenue Act, 1881 (44 & 45 Vict. c. 12) (as amended):

section 10

fifty pounds

€60

section 11

five pounds

€5

section 12(1)

£1,000

€1,265

section 12(2)

£1,000

€1,265

section 12(3)

£1,000

€1,265

section 12(4)

£1,000

€1,265

section 12(5)

£1,000

€1,265

Revenue Act, 1884 (47 & 48 Vict., c. 62):

section 2

twenty pounds

€25

section 3

five pounds

€5

Customs and Inland Revenue Act, 1888 (50 & 51 Vict. c. 8):

section 5(2)

fifty pounds

€60

Finance Act, 1936 ( No. 31 of 1936 ):

section 20(4)

fifty pounds

€60

Finance Act, 1938 ( No. 25 of 1938 ):

section 24

£1,000

€1,265

Customs (Amendment) Act, 1942 ( No. 21 of 1942 ):

section 1

one hundred pounds

€125

Customs-Free Airport Act, 1947 ( No. 5 of 1947 ) (as amended):

section 6 (3)

one hundred pounds

€125

section 9 (6)

one hundred pounds

€125

section 10 (3)

one hundred pounds

€125

section 11(4)

one hundred pounds

€125

section 12(2)

£1,000

€1,265

Finance Act, 1950 ( No. 18 of 1950 ) (as amended):

section 9(2)

£1,000

€1,265

Customs Act, 1956 ( No. 7 of 1956 ) (as amended):

section 3

one hundred pounds

€125

section 4(2)

fifty pounds

€60

Customs-Free Airport (Amendment) Act, 1958 ( No. 29 of 1958 ):

section 4

fifty pounds

€60

Finance Act, 1963 ( No. 23 of 1963 ) (as amended):

section 29(2)

one hundred pounds

€125

Finance Act, 1971 ( No. 23 of 1971 ) (as amended):

section 29(3)

£100

€125

Finance Act, 1974 ( No. 27 of 1974 ):

section 76(1)

50 pence

€0.50

Free Ports Act, 1986 ( No. 6 of 1986 ):

section 10(5)

£500

€630

section 12

£500

€630

Customs and Excise (Miscellaneous Provisions) Act, 1988 ( No. 10 of 1988 ):

section 2

£500

€630

section 11(9)

£1,000

€1,265

section 11(8)(b)

£1,000

€1,265

section 12(3)

£1,000

€1,265

section 13(2)

£1,000

€1,265

Finance Act, 1997 ( No. 22 of 1997 ):

section 89

£10,000

€12,695

European Communities (Customs & Excise) Regulations, 1992 (S.I. No. 394 of 1992):

Regulation 4(7)

£1,000

€1,265

European Communities (Community Transit) Regulations, 1992 (S.I. No. 433 of 1992):

Regulation 5(a)

£1,000

€1,265

Regulation 5(b)

£1,000

€1,265

Regulation 6

£1,000

€1,265

European Communities (Counterfeit and Pirated Goods) Regulations, 1996 (S.I. No. 48 of 1996):

Regulation 4(2)

£400

€505

Regulation 10(1)

£1,000

€1,265

Regulation 10(2)

£1,000

€1,265

Regulation 11

£1,000

€1,265

PART 3

Excise duties and related matters

Enactment amended

Amount or words to be replaced

Amount or words to be inserted

(1)

(2)

(3)

Illicit Distillation (Ireland) Act, 1831 (1 & 2 Will. 4, c. 55) (as amended):

section 10

£1,000

€1,265

section 11

£1,000

€1,265

section 12

£1,000

€1,265

section 13

£1,000

€1,265

section 14

£1,000

€1,265

section 16

£1,000

€1,265

section 17

£1,000

€1,265

section 19

£1,000

€1,265

section 22

£1,000

€1,265

section 23

£1,000

€1,265

section 24

£1,000

€1,265

section 25

£1,000

€1,265

section 27

£1,000

€1,265

section 28

£1,000

€1,265

section 30

£1,000

€1,265

Illicit Distillation (Ireland) Act, 1831

section 36

twenty pounds

€25

section 36

ten pounds

€12.50

section 42

two pounds

€2

section 42

three pounds

€3

section 42

four pounds

€5

section 42

six pounds

€7

section 42

twelve pounds

€15

section 42

fifteen pounds

€19

section 42

eighteen pounds

€22

section 44

one hundred pounds

€125

Spirits (Ireland) Act, 1854 (17 & 18 Vict., c. 89) (as amended):

section 2

four pounds

€5

section 2

ten pounds

€12

section 2

twenty pounds

€25

section 4

five shillings

€0.30

section 4

ten shillings

€0.60

section 4

twenty shillings

€1

section 5

twenty shillings

€1

section 5

four pounds

€5

section 6

forty shillings

€2

section 6

eighty shillings

€5

section 6

ten pounds

€12

section 6

twenty pounds

€25

Spirits Act, 1880 (43 & 44 Vict., c. 24) (as amended):

section 5(2)

five hundred pounds

€630

section 6

five hundred pounds

€630

section 7(1)

five hundred pounds

€630

section 7(2)

one hundred pounds

€125

section 8(1)

ten pounds

€12

section 9(3)

fifteen pounds

€19

section 10(2)

five hundred pounds

€630

section 11(3)

two hundred pounds

€250

section 14(2)(a)

two hundred pounds

€250

section 14(2)(b)

two hundred pounds

€250

section 14(2)(b)

twenty pounds

€25

section 14(2)(c)

two hundred pounds

€250

section 14(2)(d)

fifty pounds

€60

section 14(2)(f)

two hundred pounds

€250

section 14(2)(f)

twenty shillings

€1

section 15(3)

two hundred pounds

€250

section 17

two hundred pounds

€250

section 18(b)

five hundred pounds

€630

section 19(5)

two hundred pounds

€250

section 22(2)

two hundred pounds

€250

section 23(5)

fifty pounds

€60

section 24

fifty pounds

€60

section 25(7)

five hundred pounds

€630

section 26(2)

two hundred pounds

€250

section 27

fifty pounds

€60

section 28(3)

two hundred pounds

€250

section 29

two hundred pounds

€250

section 30(d)

two hundred pounds

€250

section 31

two hundred pounds

€250

section 33(5)

two hundred pounds

€250

section 35(2)

two hundred pounds

€250

section 36

two hundred pounds

€250

section 36

six pence

€0.03

section 38(11)

two hundred pounds

€250

section 39(d)

two hundred pounds

€250

section 40(3)

two hundred pounds

€250

section 40(4)

two hundred pounds

€250

section 40(4)

fifty pence

€0.60

section 41(2)

two hundred pounds

€250

section 43(10)

two hundred pounds

€250

section 43(11)

twenty shillings

€1

section 43(12)

fifty pounds

€60

section 44(2)

twenty shillings

€1

section 47(2)

twenty pounds

€25

section 51

fifty pounds

€60

section 58(9)

two hundred pounds

€250

section 60

five pounds

€6

section 64(3)

fifty pounds

€60

section 65(4)

twenty shillings

€1

section 84(d)

two hundred pounds

€250

section 87(2)

five hundred pounds

€630

section 88(3)

two hundred pounds

€250

section 89(3)

five hundred pounds

€630

section 89(3)

twenty shillings

€1

section 90(3)

two hundred pounds

€250

section 91(2)

two hundred pounds

€250

section 91(3)

one hundred pounds

€125

section 91(4)

fifty pounds

€60

section 92

five hundred pounds

€630

section 93(2)

fifty pounds

€60

section 94(3)

twenty shillings

€1

section 94(4)

twenty shillings

€1

section 98(2)

fifty pounds

€60

section 99(2)

fifty pounds

€60

section 101(3)

two hundred pounds

€250

section 102(4)

fifty pounds

€60

section 103(2)

twenty shillings

€1

section 105(8)

one hundred pounds

€125

section 107(1)

five hundred pounds

€630

section 109(1)

one hundred pounds

€125

section 110(1)

five hundred pounds

€630

section 110(2)

five hundred pounds

€630

section 111(2)

fifty pounds

€60

section 113

one hundred pounds

€125

section 126(1)

fifty pounds

€60

section 127(2)

fifty pounds

€60

section 128(1)

fifty pounds

€60

section 129

one hundred pounds

€125

section 130(1)

one hundred pounds

€125

section 131

two hundred pounds

€250

section 135(5)

one hundred pounds

€125

section 136(3)

one hundred pounds

€125

section 136(5)

five hundred pounds

€630

section 137(2)

two hundred pounds

€250

section 138

one hundred pounds

€125

section 140(3)

two hundred pounds

€250

section 142

fifty pounds

€60

section 143(3)

two hundred pounds

€250

section 144(1)

one hundred pounds

€125

section 145(3)

one hundred pounds

€125

section 145(4)

ten pounds

€12

section 146(1)

one hundred pounds

€125

section 146(2)

twenty five pounds

€31

section 146(2)

six pounds

€7

section 147

one hundred pounds

€125

section 148

one hundred pounds

€125

section 150

five hundred pounds

€630

section 152

two hundred pounds

€250

section 153

twenty pounds

€25

Inland Revenue Act, 1880 (43 & 44 Vict., c. 20) (as amended):

section 21(4)

one hundred pounds

€125

section 29(2)

one hundred pounds

€125

section 30(3)

one hundred pounds

€125

Revenue Act, 1889 (52 & 53 Vict., c. 42) (as amended):

section 27(3)

fifty pounds

€60

Finance Act, 1901 (1 Edw. 7, c. 7) (as amended):

section 8

fifty pounds

€60

Finance Act, 1902 (2 Edw. 7, c. 7) (as amended):

section 8(3)

fifty pounds

€60

Revenue Act, 1906 (6 Edw. 7, c. 20) (as amended):

section 2(2)

fifty pounds

€60

section 2(3)

fifty pounds

€60

section 3(3)

fifty pounds

€60

section 7(2)

fifty pounds

€60

Finance (1909-1910) Act, 1910 (10 Edw. 7, c. 8):

section 50(1)

five hundred pounds

€630

section 50(2)

£500

€630

section 50(3)

£1,000

€1,265

section 50(4)

fifty pounds

€60

Finance Act, 1911 (1 & 2 Geo. 5, c. 48) (as amended):

section 10

fifty pounds

€60

Finance Act, 1915 (5 & 6 Geo. 5, c. 26) (as amended):

section 8(3)

one hundred pounds

€125

Finance Act, 1921 (11 & 12 Geo. 5, c. 32) (as amended):

section 14(3)

two hundred pounds

€250

section 16(2)

one hundred pounds

€125

Finance Act, 1926 ( No. 35 of 1926 ) (as amended):

section 26(2)

£500

€630

section 24(4)

£1,500

€1,900

section 25(2)

£1,500

€1,900

Finance Act, 1929 ( No. 32 of 1929 ):

section 32

five hundred pounds

€630

Betting Act, 1931 ( No. 27 of 1931 ) (as amended):

section 2(2)

£1,500

€1,900

section 11(1)(m)

fifteen pounds

€19

section 11(1)(m)

ten pounds

€12

section 11(1)(m)

five pounds

€6

section 15(4)

ten pounds

€12

section 17(4)

twenty pounds

€25

section 19(5)

one hundred pounds

€125

section 20(6)

one hundred pounds

€125

section 21(2)

fifty pounds

€60

section 22(1)

one shilling

€0.06

section 22(2)

twenty pounds

€25

section 23(3)

one hundred pounds

€125

section 24(2)

ten pounds

€12

section 25(4)

twenty pounds

€25

section 26(3)

twenty pounds

€25

section 29(2)

fifty pounds

€60

Betting Act, 1931 ( No. 27 of 1931 )

section 29(2)

one hundred pounds

€125

section 30(1)

five pounds

€6

section 31(1)

five pounds

€6

section 31(2)

five pounds

€6

section 32(3)

twenty five pounds

€31

section 32(3)

one hundred pounds

€125

section 33(2)

one hundred pounds

€125

Finance Act, 1939 ( No. 18 of 1939 ):

section 18(5)

£500

€630

Finance Act, 1940 ( No. 14 of 1940 ) (as amended):

section 10(5)

five hundred pounds

€630

section 10(7)

five hundred pounds

€630

section 10(8)

twenty pounds

€25

Auctioneers and House Agents Act, 1947 ( No. 10 of 1947 ) (as amended):

section 6(3)

£500

€630

section 7(3)

£500

€630

Immature Spirits (Restriction) Act, 1947 ( No. 12 of 1947 ) (as amended):

section 2(6)

one hundred pounds

€125

Finance Act, 1966 ( No. 17 of 1966 ) (as amended):

section 15(3)

one hundred pounds

€125

Finance Act, 1975 ( No. 6 of 1975 ) (as amended):

section 43(2)(a)

£5

€7

section 43(5)

£1,000

€1,265

section 43(7)(aa)(i)(A)

£25

€31

section 43(7)(aa)(i)(B)

£50

€60

section 43(7)(aa)(i)(C)

£75

€95

section 43(7)(aa)(i)(D)

£100

€125

section 43(10)(c)

£100

€125

Finance (Excise Duty on Tobacco Products) Act, 1977 ( No. 32 of 1977 ) (as amended):

section 6(5)

£500

€630

section 7(3)(c)

£50

€60

section 10(1)(a)

£150

€190

section 10(5)

£1,500

€1,900

section 10A(3)(a)

£1,500

€1,900

section 10A(3)(b)

£10,000

€12,695

section 11

£1,500

€1,900

Finance Act, 1980 ( No. 14 of 1980 ) (as amended):

section 74(1)(a)

£100

€125

section 74(1)(b)

£200

€250

section 74(1)(c)

£300

€380

section 74(1)(d)

£400

€505

section 78(2)

£20

€25

section 78(2)

£125

€155

section 78(3)

£90

€110

section 78(4)

£90

€110

section 78(5)

£90

€110

Finance Act, 1984 ( No. 9 of 1984 ) (as amended):

section 76(5)

£100

€125

section 76(6)(c)

£500

€630

section 76(8)(b)

£1,500

€1,900

section 76(9)

£1,000

€1,265

Finance Act, 1988 ( No. 12 of 1988 ) (as amended):

section 57(3)(a)

£1,000

€1,265

section 57(3)(b)

£10,000

€12,695

Intoxicating Liquor Act, 1988 ( No. 16 of 1988 ):

section 9

£3,000

€3,805

Finance Act, 1989 ( No. 10 of 1989 ) (as amended):

section 42(3)

£1,500

€1,900

Finance Act, 1992 ( No. 9 of 1992 ) (as amended):

section 91(2)(b)

£1,000

€1,265

section 93(5)

£1,000

€1,265

section 94(2)

£1,000

€1,265

section 96(4)

£1,000

€1,265

section 97(1)

£1,000

€1,265

section 97(3)(a)

£1,000

€1,265

section 97(3)(b)

£10,000

€12,695

section 99(3)

£1,000

€1,265

section 120(2)(d)(ii)

£5

€7

section 123(a)

£100

€125

section 123(b)

£30

€38

section 123(c)

£60

€75

section 126(1)

£100

€125

section 126(2)

£1,000

€1,265

section 128(2)

£1,000

€1,265

section 132(3)(a)

£250

€315

section 132(3)(aa)

£250

€315

section 132(3)(b)

£250

€315

section 132(3)(c)

£100

€125

section 132(3)(d)

£40

€50

Finance Act, 1992 ( No. 9 of 1992 )

section 132(3)(f)(i)

£2

€2

section 132(3)(f)(ii)

£2

€2

section 132(3)(f)(ii)

£1

€1

section 139(2)

£1,000

€1,265

section 139(4)

£1,000

€1,265

section 139(5)(a)

£1,000

€1,265

section 139(5)(b)

£10,000

€12,695

Table to section 155(2)

£150,000

€190,500

Table to section 155(2)

£200

€250

Table to section 155(2)

£300,000

€381,000

Table to section 155(2)

£400

€505

Table to section 155(2)

£500,000

€635,000

Table to section 155(2)

£900

€1,140

Table to section 155(2)

£750,000

€952,500

Table to section 155(2)

£1,400

€1,775

Table to section 155(2)

£1,000,000

€1,270,000

Table to section 155(2)

£2,000

€2,535

Table to section 155(2)

£3,000

€3,805

section 155(2)(b)(i)

£200

€250

section 155(2)(b)(ii)

£200

€250

section 155(2)(b)(iia)

£200

€250

section 155(2)(b)(iib)

£200

€250

section 155(2)(b)(iic)

£200

€250

section 155(2)(b)(iid)

£200

€250

section 155(2)(b)(iii) proviso I

£200

€250

section 155(2)(b)(iii) proviso II

£200

€250

section 155(4)

£1,000

€1,265

section 159(1)

£60

€75

section 159(2)

£10

€12

section 161

£400

€505

Part I of the Sixth Schedule

£200

€250

Part I of the Sixth Schedule

£40

€50

Part II of the Sixth Schedule

£30

€38

Part II of the Sixth Schedule

£5

€6

Part II of the Sixth Schedule

£20

€25

Part III of the Sixth Schedule

£125

€155

Part III of the Sixth Schedule

£250

€315

Part III of the Sixth Schedule

£375

€475

Part III of the Sixth Schedule

£500

€630

Part IV of the Sixth Schedule

£150

€190

Part IV of the Sixth Schedule

£10

€12

Part IV of the Sixth Schedule

£200

€250

Part IV of the Sixth Schedule

£100

€125

Finance Act, 1994 ( No. 13 of 1994 ) (as amended):

section 80

£15.65

€19.87

Fourth Schedule

£35.03

€44.47

Fourth Schedule

£151.59

€192.47

Fourth Schedule

£215.01

€273.00

Fourth Schedule

£311.97

€396.12

Fourth Schedule

£430.02

€546.01

Fifth Schedule

£71.66

€90.98

Fifth Schedule

£215.01

€273.00

Fifth Schedule

£311.97

€396.12

Fifth Schedule

£430.02

€546.01

Finance Act, 1995 ( No. 8 of 1995 ) (as amended):

Section 111

£200

€250

Finance Act, 1996 ( No. 9 of 1996 ) (as amended):

Second Schedule

£21.75

€27.61

Second Schedule

£15.65

€19.87

Finance Act, 1998 ( No. 3 of 1998 ):

section 86

£300

€380

Finance Act, 1999 ( No. 2 of 1999 ) (as amended):

section 98(1)

£4.40

€5.58

section 99(1)

£17.90

€22.72

section 101(8)

£200

€250

section 102(2)

£1,500

€1,900

section 102(4)(a)

£1,500

€1,900

section 102(4)(b)

£10,000

€12,695

Schedule 2

£361.36

€458.83

Schedule 2

£274.44

€348.46

Schedule 2

£357.22

€453.57

Schedule 2

£180.68

€229.41

Schedule 2

£196.14

€249.04

Schedule 2

£256.14

€325.23

Schedule 2

£25.00

€31.74

Schedule 2

£10.60

€13.45

Schedule 2

£37.30

€47.36

Schedule 2

£41.75

€53.01

Schedule 2

£14.30

€18.15

Schedule 2

£196.14

€249.04

Schedule 2

£37.30

€47.36

Finance Act, 2000 ( No. 3 of 2000 ):

section 105

£200

€250

Intoxicating Liquor Act, 2000 ( No. 17 of 2000 ):

section 20(4)(a)

£2,500

€3,170

Finance Act, 2001:

section 119 (3)(a)

£1,500

€1,900

section 119 (3)(b)

£10,000

€12,695

section 124

£1,500

€1,900

section 128 (1)

£5,000

€6,350

section 156 (2)(a)

£361.36

€458.83

section 156 (2)(a)

£274.44

€348.46

section 156 (2)(a)

£357.22

€453.57

section 156 (2)(a)

£180.68

€229.41

section 156 (2)(a)

£196.14

€249.04

section 156 (2)(a)

£256.14

€325.23

section 156 (2)(a)

£25.00

€31.74

section 156 (2)(a)

£10.60

€13.45

section 156 (2)(a)

£37.30

€47.36

section 156 (2)(a)

£41.75

€53.01

section 156 (2)(a)

£14.30

€18.15

section 156 (2)(a)

£196.14

€249.04

section 156 (2)(a)

£37.30

€47.36

section 171

£200

€250

Schedule 4

£81.68

€103.71

Schedule 4

£124.840

€158.514

Schedule 4

£105.347

€133.763

Schedule 4

£86.609

€109.970

European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992):

Regulation 5(6)

£1,000

€1,265

Regulation 20(4)

£1,000

€1,265

Vehicle Registration and Taxation (No. 2) Regulations, 1992 (S.I. No. 437 of 1992):

Regulation 6(2)

£250

€315

Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. No. 353 of 1994):

Regulation 9

£7,500

€9,525

Regulation 11

£12,500

€15,875

Regulation 13

£12,500

€15,875

PART 4

Value-Added Tax and related matters

Enactment amended

Amount or words to be replaced

Amount or words to be inserted

(1)

(2)

(3)

Value-Added Tax Act, 1972 ( No. 22 of 1972 ) (as amended):

section 3(6)(d)(A)

£27,565

€35,000

section 4A(4)

£X

€X

section 8(1A)(b)

£32,000

€41,000

section 8(3)(a)(i)

£20,000

€25,500

section 8(3)(a)(ia)

£40,000

€51,000

section 8(3)(a)(ii)

£40,000

€51,000

section 8(3)(a)(iii)

£20,000

€25,500

section 8(3)(a)(iv)

£40,000

€51,000

section 8(3)(c)(i)

£40,000

€51,000

section 8(3)(e)

£20,000

€25,500

section 8(3A)

£20,000

€25,500

section 8(9)(b)(ii)

£20,000

€25,500

section 10A(8)(b)

£500

€635

section 10A(8)(c)

£500

€635

section 11(3)

25 pence

40 cents

section 14(1)(b)

£500,000

€635,000

section 15A(3)(c)

£100

€130

section 21(1)

£5

€6

section 26(1)

£1,200

€1,520

section 26(2)

£750

€950

section 26(2A)

£750

€950

section 26(3)

£750

€950

section 26(3A)

£1,000

€1,265

section 26(3B)

£1,200

€1,520

section 27(1)(a)

£100

€125

section 27(2)(a)

£100

€125

section 27(2)(a)

£500

€630

section 27(2)(a)

£1,000

€1,265

section 27(2)(b)

£100

€125

section 27(2)(b)

£200

€250

section 27(4)

£500

€630

section 27(4A)

£500

€630

section 27(5)(b)(i)

£100

€125

section 28

£750

€950

paragraph (viib) of the Sixth Schedule

£20,000

€25,500

paragraph (viic) of the Sixth Schedule

£20,000

€25,500

Value-Added Tax Regulations, 1979 (S.I. No. 63 of 1979):

Regulation 18

£15

€20

Regulation 24(2)

£500

€635

Regulation 31

£15

€20

European Communities (Exemption from Value-Added Tax on the Permanent Importation of Certain Goods) Regulations, 1985 (S.I. No. 183 of 1985):

Regulation 5(2)(b)

200 ECU

€200

Regulation 5(2)(c)

200 ECU

€200

Regulation 5(2)(c)

1,000 ECU

€1,000

Regulation 8

10 ECU

€10

Regulation 31

£500

€630

Value-Added Tax (Statement of Intra-Community Supplies) Regulations, 1993 (S.I. No. 54 of 1993):

Regulation 9(1)

£60,000

€85,000

Regulation 9(1)

£12,000

€15,000

Regulation 9(2)

£150,000

€200,000

Regulation 9(2)

£12,000

€15,000

European Communities (Intrastat) Regulations, 1993 (S.I. No. 136 of 1993):

Regulation 11(2)

£1,000

€1,265

Regulation 11(3)

£50

€60

Value-Added Tax (Refund of Tax) (No. 23) Order, 1992 (S.I. No. 58 of 1992):

paragraph 2(a)

£20,000

€25,390

Value-Added Tax (Refund of Tax) (No. 25) Order, 1993 (S.I. No. 266 of 1993):

paragraph 8

£100

€125

Value-Added Tax (Refund of Tax) (No. 27) Order, 1995 (S.I. No. 38 of 1995):

subparagraph (a) of the definition of “qualifying goods” in paragraph 2

£20,000

€25,390

Value-Added Tax (Refund of Tax) (No. 29) Order, 1996 (S.I. No. 334 of 1996):

paragraph 9

£250

€315

paragraph 13

£100

€125

PART 5

Capital Acquisitions Tax and related matters

Enactment amended

Amount or words to be replaced

Amount or words to be inserted

(1)

(2)

(3)

Capital Acquisitions Tax Act, 1976 ( No. 8 of 1976 ) (as amended):

section 53(1)

£1,000

€1,270

section 54(1)(b)

£15,000

€19,050

section 61(3)

£1,000

€1,265

section 63(1)(a)

£2,000

€2,535

section 63(1)(b)

£25

€30

section 63(2)

£1,000

€1,265

Capital Acquisitions Tax Act, 1976

section 63(3)(i)

£5,000

€6,345

section 63(7)

£1,000

€1,265

FIRST SCHEDULE, PART II, TABLE A

£1

€1

FIRST SCHEDULE, PART III, TABLE B

£1

€1

SECOND SCHEDULE, PART I, paragraph 1(a)

£300,000

€381,000

SECOND SCHEDULE, PART I, paragraph 1(b)

£30,000

€38,100

SECOND SCHEDULE, PART I, paragraph 1(c)

£15,000

€19,050

Finance Act, 1986 ( No. 13 of 1986 ):

section 108(a)

£1,000

€1,265

Finance Act, 1993( No. 13 of 1993 ):

section 111(l)(i)

£1,000

€1,265

section 111(l)(i)

£5,000

€6,345

section 111(l)(ii)

£400

€505

section 111(l)(ii)

£2,000

€2,535

section 111(l)(iii)

£200

€250

section 111(l)(iii)

£1,000

€1,265

section 111(l)(iv)

£5

€6

section 111(l)(iv)

£25

€30

Finance Act, 1994 ( No. 13 of 1994 ) (as amended):

section 146(4B)(a)(I)

£100,000

€127,000

section 146(4B)(a)(II)(B)

£15,000

€19,050

section 146(4C)(b)

£2,000

€2,540

section 146(4C)(c)

£2,000

€2,540

PART 6

Stamp Duties and related matters

Enactment amended

Amount or words to be replaced

Amount or words to be inserted

(1)

(2)

(3)

Stamp Duties Consolidation Act, 1999 ( No. 31 of 1999 ) (as amended):

section 5(4)

£100

€125

section 8(3)

£1,000

€1,265

section 10(4)

£500

€630

section 14(1)

penalty of £20

penalty of €25

section 14(1)

exceeds £20

exceeds €30

section 15(2)

£5,000

€6,350

section 25(2)

£500

€630

section 38(1)

£100

€130

section 42(3)

£10

€12.50

section 59(1)

£500

€630

section 62

£1

€1

section 65

£500

€630

section 66(2)

£500

€630

section 70(2)(b)

penny

cent

section 75(5)

£1,000

€1,265

section 76(2)

£1,000

€1,265

section 76(3)

£1,000

€1,265

section 83(1)

£10

€12.50

section 92A(1)

£1

€1

section 92A(1)

up to the nearest £

down to the nearest €

section 92B(2)

£1

€1

section 92B(2)

up to the nearest £

down to the nearest €

section 117(1)

£1

€1

section 117(1)

up to the nearest £

down to the nearest €

section 117(2)(a)

£1

€1

section 123(3)(b)(ii)

£10

€12.70

section 123(4)

£5

€6.25

section 123(7)

£300

€380

section 124(1)(c)

£15

€19

section 124(2)(c)

£7.50

€9.50

section 124(2)(d)(ii)

£15

€19

section 124(5)(b)

£300

€380

section 128(2)

£100

€125

section 129(1)

£500

€630

section 142(4)

£1,000

€1,265

section 144(1)

£500

€630

section 146(3)

£1,000

€1,265

section 146(5)

£1,000

€1,265

section 147(2)

£1,000

€1,265

Heading “BILL OF EXCHANGE or PROMISSORY NOTE.”, in Schedule 1

7p

€0.08

Heading “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities.”, in Schedule 1

£1

€1

Heading “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities.”, in Schedule 1

up to the nearest £

down to the nearest €

Heading “CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State.”, in Schedule 1

£1

€1

Heading “CONVEYANCE or TRANSFER on sale of a policy of insurance or a policy of life insurance where the risk to which the policy relates is located in the State.”, in Schedule 1

up to the nearest £

down to the nearest €

Heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance.”, in Schedule 1:

paragraph (1)

£100,000

€127,000

paragraph (1)

£1

€1

paragraph (1)

up to the nearest £

down to the nearest €

paragraph (2)

£150,000

€190,500

paragraph (2)

£1

€1

paragraph (2)

up to the nearest £

down to the nearest €

paragraph (3)

£200,000

€254,000

paragraph (3)

£1

€1

paragraph (3)

up to the nearest £

down to the nearest €

paragraph (4)

£250,000

€317,500

paragraph (4)

£1

€1

paragraph (4)

up to the nearest £

down to the nearest €

paragraph (5)

£300,000

€381,000

paragraph (5)

£1

€1

paragraph (5)

up to the nearest £

down to the nearest €

paragraph (6)

£500,000

€635,000

paragraph (6)

£1

€1

paragraph (6)

up to the nearest £

down to the nearest €

paragraph (6A)

£1

€1

paragraph (6A)

up to the nearest £

down to the nearest €

paragraph (7)

£5,000

€6,350

paragraph (8)

£10,000

€12,700

paragraph (8)

£1

€1

paragraph (8)

up to the nearest £

down to the nearest €

paragraph (9)

£15,000

€19,050

paragraph (9)

£1

€1

paragraph (9)

up to the nearest £

down to the nearest €

paragraph (10)

£25,000

€31,750

paragraph (10)

£1

€1

paragraph (10)

up to the nearest £

down to the nearest €

paragraph (11)

£50,000

€63,500

paragraph (11)

£1

€1

paragraph (11)

up to the nearest £

down to the nearest €

paragraph (12)

£60,000

€76,200

paragraph (12)

£1

€1

paragraph (12)

up to the nearest £

down to the nearest €

paragraph (13)

£1

€1

paragraph (13)

up to the nearest £

down to the nearest €

paragraph (14)

£1

€1

paragraph (14)

up to the nearest £

down to the nearest €

paragraph (15)

£1

€1

paragraph (15)

up to the nearest £

down to the nearest €

Heading “CONVEYANCE or TRANSFER of any kind not already described in this Schedule.”, in Schedule 1

£10

€12.50

Heading “DUPLICATE or COUNTERPART of any instrument chargeable with any duty.”, in Schedule 1

£10

€12.50

Heading “EXCHANGE — instruments effecting.”, in Schedule 1

£10

€12.50

Heading “LEASE.”, in Schedule 1:

paragraph (1)

£15,000

€19,050

paragraph (3)(a)(i)

£100,000

€127,000

paragraph (3)(a)(i)

£1

€1

paragraph (3)(a)(i)

up to the nearest £

down to the nearest €

paragraph (3)(a)(ii)

£150,000

€190,500

paragraph (3)(a)(ii)

£1

€1

paragraph (3)(a)(ii)

up to the nearest £

down to the nearest €

paragraph (3)(a)(iii)

£200,000

€254,000

paragraph (3)(a)(iii)

£1

€1

paragraph (3)(a)(iii)

up to the nearest £

down to the nearest €

paragraph (3)(a)(iv)

£250,000

€317,500

paragraph (3)(a)(iv)

£1

€1

paragraph (3)(a)(iv)

up to the nearest £

down to the nearest €

paragraph (3)(a)(v)

£300,000

€381,000

paragraph (3)(a)(v)

£1

€1

paragraph (3)(a)(v)

up to the nearest £

down to the nearest €

paragraph (3)(a)(vi)

£500,000

€635,000

paragraph (3)(a)(vi)

£1

€1

paragraph (3)(a)(vi)

up to the nearest £

down to the nearest €

paragraph (3)(a)(vii)

£1

€1

paragraph (3)(a)(vii)

up to the nearest £

down to the nearest €

paragraph (3)(b)(i)

£5,000

€6,350

paragraph (3)(b)(ii)

£10,000

€12,700

paragraph (3)(b)(ii)

£1

€1

paragraph (3)(b)(ii)

up to the nearest £

down to the nearest €

paragraph (3)(b)(iii)

£15,000

€19,050

paragraph (3)(b)(iii)

£1

€1

paragraph (3)(b)(iii)

up to the nearest £

down to the nearest €

paragraph (3)(b)(iv)

£25,000

€31,750

paragraph (3)(b)(iv)

£1

€1

paragraph (3)(b)(iv)

up to the nearest £

down to the nearest €

paragraph (3)(b)(v)

£50,000

€63,500

paragraph (3)(b)(v)

£1

€1

paragraph (3)(b)(v)

up to the nearest £

down to the nearest €

paragraph (3)(b)(vi)

£60,000

€76,200

paragraph (3)(b)(vi)

£1

€1

paragraph (3)(b)(vi)

up to the nearest £

down to the nearest €

paragraph (3)(b)(vii)

£1

€1

paragraph (3)(b)(vii)

up to the nearest £

down to the nearest €

paragraph (3)(b)(viii)

£1

€1

paragraph (3)(b)(viii)

up to the nearest £

down to the nearest €

paragraph (3)(c)(i)

£1

€1

paragraph (3)(c)(i)

up to the nearest £

down to the nearest €

paragraph (3)(c)(ii)

£1

€1

paragraph (3)(c)(ii)

up to the nearest £

down to the nearest €

paragraph (3)(c)(iii)

£1

€1

paragraph (3)(c)(iii)

up to the nearest £

down to the nearest €

paragraph (4)

£10

€12.50

paragraph (5)

£10

€12.50

Heading “MORTGAGE, BOND, DEBENTURE, COVENANT (except a marketable security) which is a security for the payment or repayment of money which is a charge or incumbrance on property situated in the State other than shares in stocks or funds of the Government or the Oireachtas.”, in Schedule 1:

paragraph (1)

£1

€1

paragraph (1)

up to the nearest £

down to the nearest €

paragraph (1)

£500

€630

paragraph (2)

£10

€12.50

paragraph (3)

£1

€1

paragraph (3)

up to the nearest £

down to the nearest €

paragraph (3)

£500

€630

paragraph (4)

£1

€1

paragraph (4)

up to the nearest £

down to the nearest €

paragraph (4)

£500

€630

Heading “POLICY OF INSURANCE other than Life Insurance where the risk to which the policy relates is located in the State.”, in Schedule 1

£15

€20

Heading “POLICY OF INSURANCE other than Life Insurance where the risk to which the policy relates is located in the State.”, in Schedule 1

£1

€1

Heading “RELEASE or RENUNCIATION of any property, or of any right or interest in any property.”, in Schedule 1

£10

€12.50

Heading “SURRENDER of any property, or of any right or interest in any property.”, in Schedule 1

£10

€12.50

PART 7

Residential Property Tax and related matters

Enactment amended

Amount or words to be replaced

Amount or words to be inserted

(1)

(2)

(3)

Part VI of the Finance Act, 1983 (No. 15 of 1983) (as amended):

section 100(1)

£300,000

€382,000

section 100(1)

£1,000

€1,000

section 112(1)(a)

£1,000

€1,265

section 112(1)(b)

£50

€60

section 112(2)

£1,000

€1,265

section 112(3)(d)(i)

£2,000

€2,535

section 112(7)

£1,000

€1,265