Acts

Taxes Consolidation Act 1997

Taxes Consolidation Act (TCA), 1997

The above link provides access to the Taxes Consolidation Act 1997 as published on the Irish Statute Book website. The Act published on that website does not include amendments as provided for in the Finance Acts enacted since 1997.

Customs Act 2015

Customs Act 2015

The above link provides access to the Customs Act 2015 as published on the Irish Statute Book website.  The Act published on that website does not include amendments as provided for in the European Union (Customs Code) Regulations 2016 and the Finance Acts, enacted since 2015.

Value-Added Tax Consolidation Act 2010

Value-Added Tax Consolidation Act 2010

The above link provides access to the VAT Consolidation Act 2010 as published on the Irish Statute Book website. The Act published on that website does not include amendments as provided for in the Finance Acts enacted since 2010. A destination table containing cross references to the Value Added Tax Act 1972 is also available.

An administrative consolidation of Value-Added Tax Consolidation Act 2010 is available on the Law Reform Commission website.

Council Implementing Regulation (EU) No 282/2011, Council Regulation (EU) No 967/2012 and Council Implementing Regulation (EU) No 1042/2013 are to be read in conjunction with Council Directive 2006/112/EC (the VAT Directive) (as amended) and the VAT Consolidation Act 2010 (as amended). 

Capital Acquisitions Tax Consolidation Act 2003

Capital Acquisitions Tax Consolidation Act 2003

The above link provides access to the Capital Acquisitions Tax Consolidation Act 2003 as published on the Irish Statute Book website. The Act published on that website does not include amendments as provided for in the Finance Acts enacted since 2003.

Stamp Duties Consolidation Act 1999

Stamp Duties Consolidation Act, 1999

The above link provides access to the Stamp Duties Consolidation Act 1999 as published on the Irish Statute Book website. The Act published on that website does not include amendments as provided for in the Finance Acts enacted since 1999.

Local Property Tax

The above links provide access to the Local Property Tax Acts as published on the Irish Statute Book website.

Revenue has also published an administrative consolidation of the Finance (Local Property Tax) Act 2012, the Finance (Local Property Tax)(Amendment) Act 2013 and the Finance (Local Property Tax)(Amendment) Act 2015. The amendments have been integrated to give a seamless text. 

Consolidation of 2012, 2013 and 2015 LPT Acts

Finance Acts

The links below provide access to the Finance Acts enacted since 1997 as published on the Irish Statute Book website.