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Updated to 16 September 2025 (Act No. 10 of 2025 and S.I. No. 431 of 2025)

Finance Act 2007
No. 11 of 2007

Contents

Commencement

Section Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Information
Ss. 1-7 1 January 2007 Commenced as per s. 130(9)
S. 8 1 January 2007 Commenced as per s. 8(2)
S. 9(1)(a) 2 April 2007 Commenced as per s. 9(2)
S. 9(1)(b) 1 January 2007 Commenced as per s. 130(9)
S. 9(1)(c) 2 April 2007 Commenced as per s. 9(2)
S. 9(1)(d) 1 January 2007 Commenced as per s. 130(9)
S. 9(1)(e) 2 April 2007 Commenced as per s. 9(2)
S. 9(2) 1 January 2007 Commenced as per s. 130(9)
Ss. 10-12 1 January 2007 Commenced as per s. 130(9)
S. 13(1)(a) 1 January 2005 Commenced as per s. 13(2)(a)
S. 13(1)(b) 1 January 2007 Commenced as per s. 13(2)(b)
S. 13(1)(c) 1 January 2007 Commenced as per s. 13(2)(c)
S. 13(1)(d) 1 May 2007 Commenced as per s. 13(2)(d)
S. 13(2) 1 January 2007 Commenced as per s. 130(9)
Ss. 14, 15 1 January 2007 Commenced as per s. 130(9)
S. 16 1 January 2007 Finance Act 2007 (Section 16)(Commencement) Order 2009 (S.I. No. 447 of 2009), art. 2
S. 17(1)(a) 2 April 2007 Commenced as per s. 17(2)(a)
S. 17(1)(b) 1 January 2006 Commenced as per s. 17(2)(b)
S. 17(1)(c)(i) 7 December 2005 Commenced as per s. 17(2)(c)
S. 17(1)(c)(ii) 1 January 2007 Commenced as per s. 17(2)(d)
S. 17(2) 1 January 2007 Commenced as per s. 130(9)
S. 18 1 January 2007 Commenced as per s. 130(9)
S. 19 6 September 2007 Finance Act 2007 (Commencement of Section 19(1)) Order 2007) (S.I. No. 614 of 2007), art. 2
Ss. 20-23 1 January 2007 Commenced as per s. 130(9)
S. 24(1) Not yet commenced. Commencement order required under s. 24(2)
S. 24(2) 1 January 2007 Commenced as per s. 130(9)
S. 25 1 January 2007 Commenced as per s. 130(9)
S. 26(1) Not yet commenced. Commencement order required under s. 26(2)
S. 26(2) 1 January 2007 Commenced as per s. 130(9)
S. 27(1) 1 February 2007 Commenced as per s. 27(2)
S. 27(2) 1 January 2007 Commenced as per s. 130(9)
S. 28 1 January 2007 Commenced as per s. 130(9)
S. 29 Not yet commenced. Commencement order required under s. 29(2)
S. 30 1 January 2007 Commenced as per s. 130(9)
S. 31(1) 2 April 2007 Commenced as per s. 31(2)(a)
S. 31(2) 1 January 2007 Commenced as per s. 130(9)
Ss. 32, 33 1 January 2007 Commenced as per s. 130(9)
S. 34 2 April 2007 Commenced as per s. 34(2)
S. 35 2 April 2007 Commenced as per s. 35(3)
Ss. 36-48 1 January 2007 Commenced as per s. 130(9)
S. 49 1 January 2006 Commenced as per s. 49(2)
S. 50 1 January 2007 Commenced as per s. 130(9)
S. 51 27 February 2009 Finance Act 2007 (Commencement of Section 51(1)) Order 2009 (S.I. No. 68 of 2009), art. 2
Ss. 52-54 1 January 2007 Commenced as per s. 130(9)
S. 55 1 February 2007 Commenced as per s. 55(2)
S. 56 1 January 2007 Commenced as per s. 130(9)
S. 57 2 April 2007 Commenced on enactment
S. 58 1 July 2007 Commenced as per s. 58
S. 59(a) 2 April 2007 Commenced on enactment
S. 59(b) Not yet commenced. Commencement order required under s. 59(b)
Ss. 60-66 2 April 2007 Commenced on enactment
S. 67 31 December 2007 Commenced as per s. 67
Ss. 68-75 2 April 2007 Commenced on enactment
S. 76 1 May 2007 Commenced as per s. 76
S. 77(1)(a) Not yet commenced. Commencement order required under s. 77(2)
S. 77(1)(b) 1 January 2008 Commenced as per s. 77(1)(b)
S. 77(2) 2 April 2007 Commenced on enactment
S. 78 2 April 2007 Commenced on enactment
S. 79(a) 1 March 2007 Commenced as per s. 79(a)
S. 79(b) 2 April 2007 Commenced on enactment
S. 80 2 April 2007 Commenced on enactment
S. 81 1 May 2007 Commenced as per s. 81
S. 82 1 May 2007 Commenced as per s. 82
S. 83(a) 1 May 2007 Commenced as per s. 83(a)
S. 83(b)(i) 1 July 2007 Commenced as per s. 83(b)(i)
S. 83(b)(ii) 1 May 2007 Commenced as per s. 83(b)(ii)
S. 83(b)(iii) 1 July 2007 Commenced as per s. 83(b)(iii)
S. 84 1 January 2007 Commenced as per s. 84
S. 85 1 May 2007 Commenced as per s. 85
S. 86 2 April 2007 Commenced on enactment
S. 87 1 March 2007 Commenced as per s. 87
S. 88 1 January 2007 Commenced as per s. 88
S. 89 2 April 2007 Commenced on enactment
S. 90 1 May 2007 Commenced as per s. 90
Ss. 91-94 2 April 2007 Commenced on enactment
S. 95 1 January 2008 Commenced as per s. 95
S. 96(a) 1 March 2007 Commenced as per s. 96(a)
S. 96(b) 1 May 2007 Commenced as per s. 96(b), as amended by Finance Act 2008 (No. 3 of 2008), sch. 8 para. 5
S. 97 1 January 2007 Commenced as per s. 97
S. 98 1 January 2007 Commenced as per s. 98
Ss. 99-103 2 April 2007 Commenced on enactment
S. 104 3 December 2007 Finance Act 2007 (Commencement of Section 104(1)) Order 2007 (S.I. No. 783 of 2007), art. 2
Ss. 105-108 2 April 2007 Commenced on enactment
S. 109 1 October 2007 Finance Act 2007 (Commencement of Section 109) Order 2007 (S.I. No. 649 of 2007), art. 2
S. 110 Not yet commenced. Commencement order required under s. 110(2)
Ss. 111-119 2 April 2007 Commenced on enactment
S. 120 2 April 2007 Commenced as per s. 120
Ss. 121-130 2 April 2007 Commenced on enactment
Sch. 1 2 April 2007 Commenced on enactment
Sch. 2 para. 1 2 April 2007 Commenced as per sch. 2 para. 2
Sch. 2 para. 2 2 April 2007 Commenced on enactment
Sch. 3 2 April 2007 Commenced on enactment
Sch. 4 para. 1(a) 2 April 2007 Commenced on enactment
Sch. 4 para. 1(b)-(f) 2 April 2007 Commenced as per s. 128(b), sch. 4 para. 6(a)(ii)
Sch. 4 para. 1(g)-(k) 2 April 2007 Commenced on enactment
Sch. 4 para. 1(l)-(r) 2 April 2007 Commenced as per s. 128(b), sch. 4 para. 6(a)(ii)
Sch. 4 para. 1(s), (t) 2 April 2007 Commenced on enactment
Sch. 4 para. 1(u) 2 April 2007 Commenced as per s. 128(b), sch. 4 para. 6(a)(ii)
Sch. 4 para. 1(v), (w) 1 January 2007 Commenced as per s. 128(b), sch. 4 para. 6(a)(iii)
Sch. 4 para. 1(x)-(aa) 2 April 2007 Commenced as per s. 128(b), sch. 4 para. 6(a)(ii)
Sch. 4 para. 1(ab) 1 January 2006 Commenced as per s. 128(b), sch. 4 para. 6(a)(iv)
Sch. 4 para. 1(ac)-(ae) 2 April 2007 Commenced as per s. 128(b), sch. 4 para. 6(a)(ii)
Sch. 4 para. 1(af) 1 January 2007 Commenced as per s. 128(b), sch. 4 para. 6(a)(iii)
Sch. 4 para. 1(ag) 2 April 2007 Commenced as per s. 128(b), sch. 4 para. 6(a)(ii)
Sch. 4 para. 1(ah) 1 January 2007 Commenced as per s. 128(b), sch. 4 para. 6(a)(iii)
Sch. 4 para. 1(ai) 2 April 2007 Commenced as per s. 128(b), sch. 4 para. 6(a)(ii)
Sch. 4 para. 2 2 April 2007 Commenced on enactment
Sch. 4 para. 3 2 April 2007 Commenced as per s. 128(b), sch. 4 para. 6(c)
Sch. 4 para. 4 27 October 2003 Commenced as per s. 128(b), sch. 4 para. 6(d)
Sch. 4 para. 5(a) 25 March 2005 Commenced as per s. 128(b), sch. 4 para. 6(e)(i)
Sch. 4 para. 5(b) 1 July 2006 Commenced as per s. 128(b), sch. 4 para. 6(e)(ii)
Sch. 4 para. 6 2 April 2007 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision Commencement/Effective Date
Where the commencement and effective dates differ, the effective date is shown below.
 Commencement Source
S. 13 references construed Sport Ireland Act 2015 (No. 15 of 2015), ss. 6, 31 13 May 2015 Commenced on enactment
To be construed as if new par. 19(1)(ea) temporarily inserted. * European Communities (Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(a)(i) 1 January 2007 European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007)
S. 19 references to 'Science Foundation Ireland' construed as 'Taighde Éireann' Research and Innovation Act 2024 (15/2024), ss. 1(2), 61 1 August 2024 Research and Innovation Act 2024 (Commencement) Order 2024 (S.I. No. 373 of 2024), art. 2
S. 19 functions transferred and references construed County Enterprise Boards (Dissolution) Act 2014 (No. 4 of 2014), ss. 4, 6(1),(2), 14(2) 9 April 2014 County Enterprise Boards (Dissolution) Act 2014 (Commencement) Order 2014 (S.I. No. 160 of 2014), art. 3(2)
S. 19(1)(g) temporary amendment * European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(a)(ii) 1 January 2007 European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007)
S. 19(2)(a)(iii) temporary amendment* European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007), regs. 1(2) and 2(b) 1 January 2007 European Communities(Income Tax Relief for Investment in Corporate Trades "Business Expansion Scheme and Seed Capital Scheme) Regulations 2007 (S.I. No. 613 of 2007)
S. 59(b) deleted Finance Act 2008 (No. 3 of 2008), s. 71(2) and (3) 1 November 2008 Commenced as per s. 71(3)
Ss. 67-73 repealed Finance Act 2008 (No. 3 of 2008), s. 76(1) and (2), sch. 3, pt. 1 31 July 2009 Finance Act 2008 (Commencement of section 76(1)) Order 2009 (S.I. No. 322 of 2009), art. 2
Pt. 3 (ss. 75 - 98)(in so far as it is unrepealed) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 1 November 2010 Commenced as per s. 125
S. 96(b) amended Finance Act 2008 (No. 3 of 2008), s. 141, sch. 8, paras. 5 and 7(e) 2 April 2007 Commenced as per s. 141, sch. 8, para. 7(e)
S. 110 repealed Finance (No. 2) Act 2008 (No. 25 of 2008), s. 82(2) 24 December 2008 Commenced as per s. 82(2)
S. 121(in so far as it relates to value-added tax) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 1 November 2010 Commenced as per s. 125
S. 127 repealed with saver Customs Act 2015 (No. 18 of 2015), ss. 1(3), (4), 3(1), 4, 5, sch. 1 pt. 1, item 50 31 December 2016 Customs Act 2015 (Commencement) Order 2016 (S.I. No. 611 of 2016), art. 2
S. 130(4) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 3 rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 4, para. 3 rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 1 November 2010 Commenced as per s. 125
Sch. 4, para. 6(c) rep. Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), ss. 123, 125 & sch. 8, pt. 1 1 November 2010 Commenced as per s. 125

SIs made under the Act

SectionSIs made under the Act
None

*At time of making, foreseen that amendment in place until passing of Finance Act 2008. Regulation 1(2) reads - These Regulations cease to have effect when a money bill containing provisions giving effect to Commission Decision of 24 August 2007 (notified under document number C(2007) 4060) is enacted.