The electronic Irish Statute Book (eISB) includes Acts of the Oireachtas and Statutory Instruments, the official versions of which remain the printed versions published by Government Publications.

All Statutory Instruments are available on The electronic Irish Statute Book (eISB) which includes Acts of the Oireachtas and Statutory Instruments. All Statutory Instruments are categorised by year and the site is fully searchable.

This section contains links to the legislation that governs our operations. They include acts, statutory instruments and notes for guidance.

Around the world, businesses are increasingly being challenged to meet their multiple obligations for value-added tax (VAT), goods and services tax (GST), sales and use taxes (SUT) and other indirect taxes, in a period of rapid and unprecedented change.

Access to the Electronic Irish Statute Book, which includes the Acts of the Oireachtas and statutory instruments.

Bills published from 1997 to the present day are available on this website. Bills published from 1922 to 1996 have been digitised and most are included here too. If you cannot find the Bill you are looking for, visit the Oireachtas Library's online catalogue.

Energy (Windfall Gains in the Energy Sector) (Cap on Market Revenues) Act 2023. Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023.

The above link provides access to the VAT Consolidation Act 2010 as published on the Irish Statute Book website. The Act published on that website does not include amendments as provided for in the Finance Acts enacted since 2010.

Changes to legislation: as of 18 June 2026, this Act is up to date with all changes known to be in force. This Revised Act is an administrative consolidation of the Value-Added Tax Consolidation Act 2010.

It is intended that the proposed reform will safeguard Ireland's competitiveness, provide administrative simplification and provide greater certainty to Irish businesses, while also ensuring that Ireland's corporation tax system for interest remains fair and sustainable.