IE-2012-act-42 — Appropriation Act 2012

Appropriation of sums voted for supply services, totalling €45,550,779,000. 1 .— (1) The sums granted by the Central Fund (Permanent Provisions) Act 1965 out of the Central Fund towards making good the supply granted, amounting in the aggregate to the sum of forty-five thousand, five hundred and fifty million, seven hundred andseventy-nine thousand euro for the service of the year ending on 31 December 2012 are appropriated for the services and purposes expressed in Schedule 1 . (2) In addition to the grants out of the Central Fund referred to in subsection (1) , there may be applied out of any money directed under section 2 of the Public Accounts and Charges Act 1891 to be applied as appropriations-in-aid of the grants for the services and purposes specified in Schedule 1 , the sums respectively set out in the last column of that Schedule amounting in the aggregate to the sum of four thousand and ninety-nine million, five hundred and nine thousand euro. Deferred surrender relating to capital supply services, totalling €107,237,000. 2 .— For the purposes of section 91 of the Finance Act 2004 , in respect of certain undischarged appropriations by reference to the capital supply services and purposes included in a vote referred to in Schedule 1 , there is set out in Schedule 2 the sums deferred into the year ending 31 December 2013, and the related votes and titles in respect of each of those sums, amounting in the aggregate to the sum of one hundred and seven million, two hundred and thirty-seven thousand euro. Financial resolutions passed by Dáil Éireann on 5 December 2012. 3 .— (1) The legislation required to give effect to the financial resolutions passed by Dáil Éireann on 5 December 2012 and referred to in subsection (2) may, subject to the time period specified in section 4 of the Provisional Collection of Taxes Act 1927 , be enacted in the year 2013. (2) The Financial Resolutions referred to in subsection (1) are as follows: ( a ) Financial Resolution No. 1 (which relates to excise duty and an increase in the rates of alcohol products tax); ( b ) Financial Resolution No. 2 (which relates to excise duty and an increase in the rates of tobacco products tax); ( c ) Financial Resolution No. 3 (which relates to excise duty and an increase in the rates of vehicle registration tax); ( d ) Financial Resolution No. 4 (which relates to value-added tax and a decrease in the farmers flat-rate addition); ( e ) Financial Resolution No. 5 (which relates to excise duty and an increase in the rates of motor tax and trade plate licences); ( f ) Financial Resolution No. 6 (which relates to income tax and changes to top slicing relief from 1 January 2013); ( g ) Financial Resolution No. 7 (which relates to the universal social charge and amendments to it from 1 January 2013); ( h ) Financial Resolution No. 8 (which relates to income tax and a change in the specified rates for preferential loans); ( i ) Financial Resolution No. 9 (which relates to tax relief for health insurance policies and applies the relief to the amount of the premium net of any risk equalisation credit); ( j ) Financial Resolution No. 10 (which relates to Income Tax and provides for an increase of 3% in the rate of Deposit Interest Retention Tax); ( k ) Financial Resolution No. 11 (which relates to Life Assurance Policies and Investment Funds and provides for an increase of 3% in the rates of Exit Tax on such products); ( l ) Financial Resolution No. 12 (which relates to capital gains tax and an increase in the rate of capital gains tax); ( m ) Financial Resolution No. 13 (which relates to capital acquisitions tax and an increase in the rate of capital acquisitions tax); ( n ) Financial Resolution No. 14 (which relates to capital acquisitions tax and a reduction in the group tax-free thresholds relating to capital acquisitions tax). Short title. 4 .— This Act may be cited as the Appropriation Act 2012.