Produced by the Office of the Attorney General
Táirgthe ag Oifig an Ard-Aighne
Amendment of section 86 of Principal Act (special provisions for tax invoiced by flat-rate farmers)
73. Section 86(1) of the Principal Act is amended, with effect from 1 January 2026, by the substitution of “4.5 per cent” for “5.1 per cent”.
