Dáil debates

Tuesday, 7 December 2010

Financial Resolution No. 2: Excise (Air Travel Tax)

 

(1) THAT section 55(2) of the Finance (No. 2) Act 2008 (No. 25 of 2008) be amended by substituting the following for paragraph (b)—

"(b) Air travel tax shall be charged, levied and paid at the rate of €3 per departure of a passenger on an aircraft from an airport.".

(2) THAT this Resolution shall have effect as on and from 1 March 2011.

(3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).