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Updated to 16 April 2025 (Act No. 2 of 2025 and S.I. No. 141 of 2025)

Finance Act 2022
No. 44 of 2022

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-4 1 January 2023 Commenced as per s. 106(8)
S. 5(1) in so far as it relates to the Taxes Consolidation Act 1997 (39/1997), s. 203(3) 19 April 2022 Commenced as per s. 5(2)
S. 5(1) in so far as it relates to the Taxes Consolidation Act 1997 (39/1997), s. 203(1), (2) 1 January 2023 Commenced as per s. 106(8)
S. 5(2) 1 January 2023 Commenced as per s. 106(8)
Ss. 6-8 1 January 2023 Commenced as per s. 106(8)
S. 9(1), (2) 1 January 2023 Finance Act 2022 (Section 9) (Commencement) Order 2023 (S.I. No. 635 of 2023), art. 2
S. 9(3) 1 January 2023 Commenced as per s. 106(8)
Ss. 10-15 1 January 2023 Commenced as per s. 106(8)
S. 16(1) 20 November 2023 Finance Act 2022 (Section 16(1)) (Commencement) Order 2023 (S.I. No. 555 of 2023), art. 2
S. 16(2)-(4) 1 January 2023 Commenced as per s. 106(8)
Ss. 17-22 1 January 2023 Commenced as per s. 106(8)
S. 23(1)(a), (d) Not yet commenced. Commencement order required under s. 23(2)
S. 23(1)(b), (c), (2), (4) 1 January 2023 Commenced as per s. 106(8)
Ss. 24-28 1 January 2023 Commenced as per s. 106(8)
S. 29(1) 1 January 2023 Finance Act 2022 (Section 29(1)) (Commencement) Order 2022 (S.I. No. 711 of 2022), art. 2
S. 29(2) 1 January 2023 Commenced as per s. 106(8)
S. 30(1) 1 January 2023 Finance Act 2022 (Section 30(1)) (Commencement) Order 2022 (S.I. No. 712 of 2022), art. 2
S. 30(2) 1 January 2023 Commenced as per s. 106(8)
Ss. 31-32 1 January 2023 Commenced as per s. 106(8)
S. 33(1) 14 April 1997 Commenced as per s. 33(2)
S. 33(2) 1 January 2023 Commenced as per s. 106(8)
Ss. 34-39 1 January 2023 Commenced as per s. 106(8)
S. 40(1)(a), (b) 1 October 2023 Finance Act 2022 (Section 40) (Commencement of Certain Provisions) Order 2023 (S.I. No. 435 of 2023), art. 2
S. 40(1)(c), (2) 1 January 2023 Commenced as per s. 106(8)
S. 41(1) 28 March 2024 Finance Act 2022 (Section 41(1)) (Commencement) Order 2024 (S.I. No. 126 of 2024), art. 2
S. 41(2) 1 January 2023 Commenced as per s. 106(8)
S. 42(1) 1 January 2023 Finance Act 2022 (Section 42(1)) (Commencement) Order 2022 (S.I. No. 721 of 2022), art. 2
S. 42(2) 1 January 2023 Commenced as per s. 106(8)
S. 43 1 January 2023 Commenced as per s. 106(8)
S. 44 28 September 2022 Commenced as per s. 44
S. 45(1) 1 June 2023 Finance Act 2022 (Section 45(1)) (Commencement) Order 2023 (S.I. No. 258 of 2023), art. 2
S. 45(2) 15 December 2022 Commenced on enactment
S. 46(1) 1 April 2024 Finance Act 2022 (Section 46(1)) (Commencement) Order 2024 (S.I. No. 101 of 2024), art. 2
S. 46(2) 15 December 2022 Commenced on enactment
S. 47 28 September 2022 Commenced as per s. 47
S. 48(1) 1 January 2023 Finance Act 2022 (Section 48(1)) (Commencement) Order 2022 (S.I. No. 715 of 2022), art. 2
S. 48(2) 15 December 2022 Commenced on enactment
S. 49(1) 28 September 2022 Commenced as per s. 49(2)
S. 49(2) 15 December 2022 Commenced on enactment
Ss. 50-55 15 December 2022 Commenced on enactment
S. 56 1 January 2023 Commenced as per s. 56
Ss. 57-60 15 December 2022 Commenced on enactment
S. 61(1) 1 March 2023 Commenced as per s. 61(2)
Ss. 62, 63 15 December 2022 Commenced on enactment
S. 64 1 January 2023 Commenced as per s. 64
Ss. 65-67 15 December 2022 Commenced on enactment
S. 68(1) 1 June 2023 Finance Act 2022 (Section 68(1)) (Commencement) Order 2023 (S.I. No. 240 of 2023), art. 2
S. 68(2) 15 December 2022 Commenced on enactment
S. 69(1) 1 January 2023 Commenced as per s. 69(2)
S. 69(2) 15 December 2022 Commenced on enactment
S. 70 15 December 2022 Commenced on enactment
S. 71(1) 1 January 2023 Commenced as per s. 71(2)
S. 71(2) 15 December 2022 Commenced on enactment
S. 72 15 December 2022 Commenced on enactment
S. 73(1) 1 January 2023 Finance Act 2022 (Section 73(1)) (Commencement) Order 2022 (S.I. No. 713 of 2022), art. 2
S. 73(2) 15 December 2022 Commenced on enactment
Ss. 74-81 15 December 2022 Commenced on enactment
S. 82(1) 1 January 2024 Finance Act 2022 (Section 82(1)) (Commencement) Order 2023 (S.I. No. 666 of 2023), art. 2
S. 82(2) 15 December 2022 Commenced on enactment
S. 83(1), (2) 1 January 2023 Commenced as per s. 83(3)
S. 83(3) 15 December 2022 Commenced on enactment
Ss. 84-91 15 December 2022 Commenced on enactment
S. 92(1) 1 July 2023 Finance Act 2022 (Section 92(1)) (Commencement) Order 2023 (S.I. No. 326 of 2023), art. 2
S. 92(2) 15 December 2022 Commenced on enactment
S. 93(1) Not yet commenced. Commencement order required under s. 93(2)
S. 93(2), (3) 15 December 2022 Commenced on enactment
S. 94 15 December 2022 Commenced on enactment
S. 95(1)-(3) 1 January 2023 Commenced as per s. 95(4)
S. 95(4) 15 December 2022 Commenced on enactment
S. 96 15 December 2022 Commenced as per s. 96(25)
S. 97(1) 1 January 2023 Finance Act 2022 (Section 97(1)) (Commencement) Order 2022 (S.I. No. 714 of 2022), art. 2
S. 97(2) 15 December 2022 Commenced on enactment
S. 98 15 December 2022 Commenced on enactment
S. 99(1)-(3) 1 September 2023 Commenced as per s. 95(4)
S. 99(4) 15 December 2022 Commenced on enactment
S. 100-102 18 December 2022 Finance Act 2022 (Sections 100, 101 and 102) (Commencement) Order 2022 (S.I. No. 684 of 2022), art. 2
Ss. 103-106 15 December 2022 Commenced on enactment
Sch. 15 December 2022 Commenced on enactment as per s. 104(b), sch. para. 2

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date		 Commencement Source
S. 23(1)(a), (d) repealed Finance (No. 2) Act 2023 (39/2023), ss. 23(2)(a), 102(8) 18 December 2023 Commenced on enactment
S. 23(2), (3) repealed Finance (No. 2) Act 2023 (39/2023), ss. 23(2)(b), 102(8) 18 December 2023 Commenced on enactment
S. 82 amended Finance (No. 2) Act 2023 (39/2023), S. 100(a), schedule, para. 6, S. 100(b), sch. para. 7 18 December 2023 Commenced on enactment
S. 93 repealed Finance (No. 2) Act 2023 (39/2023), ss. 22(3), 102(8) 18 December 2023 Commenced on enactment
S. 100(2)(a)(i) amended Finance Act 2023 (11/2023), ss. 7(1)(a)(i), 7(1)(a)(i) 18 May 2023 Finance Act 2023 (Section 7) (Commencement) Order 2023 (S.I. No. 239 of 2023), art. 2
S. 100(2)(c) inserted Finance Act 2023 (11/2023), ss. 7(1)(a)(ii), 7(3) 18 May 2023 Finance Act 2023 (Section 7) (Commencement) Order 2023 (S.I. No. 239 of 2023), art. 2
S. 101(1) amended Finance Act 2023 (11/2023), ss. 7(1)(b)(i), 7(1)(b)(i) 18 May 2023 Finance Act 2023 (Section 7) (Commencement) Order 2023 (S.I. No. 239 of 2023), art. 2
S. 101(5)(b) amended Finance Act 2023 (11/2023), ss. 7(1)(b)(ii), 7(1)(b)(ii)(I) 18 May 2023 Finance Act 2023 (Section 7) (Commencement) Order 2023 (S.I. No. 239 of 2023), art. 2
S. 101(5)(c) amended Finance Act 2023 (11/2023), ss. 7(1)(b)(ii), 7(1)(b)(ii)(II) 18 May 2023 Finance Act 2023 (Section 7) (Commencement) Order 2023 (S.I. No. 239 of 2023), art. 2
S. 101(7) substituted Finance Act 2023 (11/2023), ss. 7(1)(b)(iii), 7(1)(b)(iii) 18 May 2023 Finance Act 2023 (Section 7) (Commencement) Order 2023 (S.I. No. 239 of 2023), art. 2
S. 101(9)(a) amended Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2 1 March 2023 Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2
S. 101(9)(b)(i) amended Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) (No. 2) Order 2023 (S.I. No. 74 of 2023), art. 2 1 March 2023 Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) (No. 2) Order 2023 (S.I. No. 74 of 2023), art. 2
  Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2 1 March 2023 Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2
S. 101(9)(b)(iii) amended Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2 1 March 2023 Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2
S. 101(10) substituted Finance Act 2023 (11/2023), ss. 7(1)(b)(iv), 7(1)(b)(iv) 18 May 2023 Finance Act 2023 (Section 7) (Commencement) Order 2023 (S.I. No. 239 of 2023), art. 2
S. 101(30)(a) amended Finance Act 2023 (11/2023), ss. 7(1)(b)(iv), 7(1)(b)(v) 18 May 2023 Finance Act 2023 (Section 7) (Commencement) Order 2023 (S.I. No. 239 of 2023), art. 2

SIs made under the Act

SectionSIs made under the Act
S. 100(2)(a)(i) Finance Act 2022 (Temporary Business Energy Support Scheme) (Specified Period) (No. 2) Order 2023 (S.I. No. 257 of 2023)
  Finance Act 2022 (Temporary Business Energy Support Scheme) (Specified Period) Order 2023 (S.I. No. 75 of 2023)
S. 100(2)(a)(ii) Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023)
S. 100(2)(a)(iii) Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) (No. 2) Order 2023 (S.I. No. 74 of 2023)