Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 of 2025)
Finance Act 1975*
No. 6 of 1975
Contents
Commencement
| Section | Commencement/Effective Date Where the commencement and effective dates differ, the effective date is shown below.
|
Commencement Information |
|---|---|---|
| S. 44(1) - (3) | 1 January 1976 | Finance Act, 1975 (Section 44) (Appointed Day) Order 1975 (S.I. No. 294 of 1975), art. 2 |
Amendments and other effects
| How Affected | Affecting Provision |
|---|---|
| Pt. 1 (ss. 1-35) rep., ctnc. of instr., etc. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| S.28 rep. | 5/2005, ss. 145 (6) (a) (b) (iv), 150 (9) |
| S. 29(3) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| S. 36(2) repealed | S.I. No. 307 of 1975, art. 2, schedule, pt. I |
| Ss. 36 (2) (3), 37 (4), 38 (1) (in pt.) (2), 40 (3) rep. | S. I. No. 307 of 1975, par. 22 (1), sch. 6, pt. 1 |
| S. 36 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| S. 36(3) repealed | S.I. No. 307 of 1975, art. 2, schedule, pt. I |
| S. 37 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| S. 37(4) repealed | S.I. No. 307 of 1975, art. 2, schedule, pt. I |
| S. 38(1) (in so far as it relates to unmanufactured tobacco) repealed | S.I. No. 307 of 1975, art. 2, schedule, pt. I |
| S. 38(2) repealed | S.I. No. 307 of 1975, art. 2, schedule, pt. I |
| S. 39 rep. with trans. provns.** | 3/2003, ss. 83, 86, sch. 1 |
| S. 40(3) repealed | S.I. No. 307 of 1975, art. 2, schedule, pt. I |
| S.42 (2) spent, new rates of duty. | 14/1980, s.77 (3), sch. 7, pt. 3 |
| S. 43 repealed with transitional provisions | 35/2024, S. 1(2), Ss. 10, sch. 2, part 1, ref. 10, 255 |
| S.43 (1), def. ins. | 8/1995, s.114 (a) |
| 7/2001, s.176 (a) | |
| S.43 (2) (a) am. | 7/2001, ss. 176 (b), 240, sch. 5 |
| 3/2003, s.108 (1) (a) (2) | |
| S.43 (2) (b), prov. added. | 13/1993, s.71 (1) (a) (i) |
| S.43 (2) (c), substit. | 13/1993, s.71 (1) (a) (ii) |
| S.43 (3)-(5), substit. | 13/1993, s.71 (1) (b) |
| S.43 (3) am. | 8/1995, s.114 (b) |
| S.43 (5) am. | 10/1985, s.38 |
| 8/1995, s.114 (c) | |
| 7/2001, s.240, sch.5 | |
| S.43 (6) spent, new rates of duty. | 14/1980, s.74 (1) |
| S.43 (6) substit. | 3/2003, s.108 (1) (b) (3) |
| S.43 (7) am. | 14/1980, s.74 (2) |
| S. I. No. 48 of 1982, par. 11 (2) | |
| S.43 (7), excise duty rates. | 15/1983, s.63 (2) |
| S.43 (7) del. | 3/2003, s.108 (1) (c) (2) |
| S.43 (7) (aa) am. | 9/1992, s.160 (3) (b) |
| 9/1996, s.76 | |
| 3/1998, s.87 | |
| S.43 (7) (aa), par. am., prosp. effect. | 10/1989, s.47 (3) (b) |
| S.43 (7) (aa) (i) del. (in pt.). | 13/1993, s.71 (1) (c) |
| S.43 (7) (aa) (i) (A) (B) (C) (D) am. | 7/2001, s.240, sch. 5 |
| S. 43(7)(aa) amended | S.I. No. 48 of 1982, arts. 2, 11(2) |
| S.43 (8) (9) del. | 13/1993, s.71 (1) (d) |
| S.43 (10) (a) am. | 8/1995, s.114 (d) |
| S.43 (10) (b) substit. | 13/1993, s.71 (1) (e) |
| S.43 (10) (c) am. | 7/2001, s.240, sch. 5 |
| S.43 (11) del. | 13/1993, s.71 (1) (f) |
| S.44 (3) rep., new provn. | 15/1983, s.65 (3) (4) |
| S.46, regs. am. | 13/1993, ss. 69 (1), 75 (2), 79 (5) |
| S.46, regs. appl. retro. | 13/1993, s.68 (2). |
| Ss. 48, 49 rep. | 31/1999, ss. 160, 163, sch. 3 |
| Pt. 5 (ss. 50 - 53) (in so far as it is unrepealed) rep. | 31/2010, ss. 123, 125 & sch. 8, pt. 1 |
| S.54 (4) am. | 16/1976, s.80 (2) |
| S.54 (6) am. | 16/1976, s.80 (3) |
| S.57 (2) (5) rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| Sch. 1 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| Sch. 2 rep. | 39/1997, ss. 1097, 1098, 1102, 1103, sch. 30 |
| Sch. 3 rep. | 9/1996, ss. 132, 143 (8), sch. 5, pt. 2 |
| Sch. 3 (in pt.) appl. | 16/1976, s.12 (2) (5) |
| Sch. 3, pars. 1 (1), 2 am. | 18/1977, s.43, sch. 1, pt. 5 |
| Sch. 4 rep. | 31/1999, ss. 160, 163, sch. 3 |
| Sch. 5 rep | 9/1996, ss. 132, 143 (8), sch. 5, pt. 2 |
| Sch. 5 ins. | 16/1976, s.26 (1) (c) |
| Sch. 5, pars. 1 (1), 2 am. | 18/1977, s.43, sch. 1, pt. 5 |
SIs made under the Act
| Section | SIs made under the Act |
|---|---|
| S. 46 | Imposition of Duties (No. 287) (Excise Duty on Table Waters) Order 1987 (S.I. No. 338 of 1987) |
| Imposition of Duties (No. 285) (Excise Duties) Order 1987 (S.I. No. 19 of 1987) | |
| Imposition of Duties (No. 281) (Hydrocarbons) Order 1986 (S.I. No. 3 of 1986) | |
| Imposition of Duties (No. 280) (Excise Duties) (Vehicles) Order 1985 (S.I. No. 304 of 1985) | |
| Imposition of Duties (No. 279) (Motor Vehicles and Motor-Cycles) (Amendment) Order 1985 (S.I. No. 267 of 1985) | |
| Imposition of Duties (No. 274) (Televisions) Order 1985 (S.I. No. 41 of 1985) | |
| Imposition of Duties (No. 273) (Excise Duty on Motor-Cycles) Order 1984 (S.I. No. 354 of 1984) | |
| Imposition of Duties (No. 272) (Excise Duties on Motor Vehicles) Order 1984 (S.I. No. 353 of 1984) | |
| Imposition of Duties (No. 270) (Spirits) Order 1984 (S.I. No. 252 of 1984) | |
| Imposition of Duties (No. 266) (Tobacco Products) Order 1983 (S.I. No. 213 of 1983) | |
| Imposition of Duties (No. 265) (Excise Duty on Hydrocarbon Oils) Order 1983 (S.I. No. 126 of 1983) | |
| Imposition of Duties (No. 264) (Hydrocarbons) Order 1983 (S.I. No. 85 of 1983) | |
| Imposition of Duties (No. 263) (Exise Duties) (No. 2) Order 1983 (S.I. No. 42 of 1983) | |
| Imposition of Duties (No. 261) (Excise Duties) Order 1983 (S.I. No. 9 of 1983) | |
| Imposition of Duties (No. 260) (Excise Duty on Video Players) Order 1982 (S.I. No. 49 of 1982) | |
| Imposition of Duties (No. 259) (Excise Duties) Order 1982 (S.I. No. 48 of 1982) | |
| Imposition of Duties (No. 255) (Hydrocarbon Oils) Order 1981 (S.I. No. 367 of 1981) | |
| Imposition of Duties (No. 254) (Excise Duty on Tobacco Products) Order 1981 (S.I. No. 299 of 1981) | |
| Imposition of Duties (No. 244) (Excise Duties on Spirits, Beer and Hydrocarbon Oils) Order 1979 (S.I. No. 415 of 1979) | |
| Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order 1979 (S.I. No. 57 of 1979) | |
| Imposition of Duties (No. 221) (Excise Duties) Order 1975 (S.I. No. 307 of 1975) |