Every source behind a figure on this site
This page is generated from the same data the calculators use, so it cannot fall out of step with them. Every figure the site ships appears below with the instrument it came from and the passage it was read in.
This page is generated by walking the same data the calculators use and collecting every citation attached to every figure. It is not a bibliography somebody typed. If a source changed, this list changes with it — and a figure that arrived with no source at all would fail the build before this page was ever produced.
There are 17 distinct sources behind this site. They divide into two kinds, and the distinction matters: an Act or a statutory instrument is the law, while a Revenue or Department page is that body’s published statement about it. Where the two disagree, the instrument governs — and this site cites the instrument wherever it could read one.
Legislation
| Instrument | Where the figure was read |
|---|---|
| Finance (Excise Duties) (Vehicles) Act 1952, Schedule Part I, para. 6(d) | Paragraph 6(d), substituted 19.12.2020 by Finance Act 2020 (26/2020) s. 35(3)(a): a category M1 vehicle registered between 1 July 2008 and 31 December 2020, measured in the manner referred to in paragraph (a)(i) or (iii) of the section 130 definition (the NEDC measure). Rows (I) to (XII), plus (XIII) for an unconfirmable figure. |
| Finance (Excise Duties) (Vehicles) Act 1952, Schedule Part I, para. 6(e) | Paragraph 6(e), substituted 19.12.2020 by Finance Act 2020 (26/2020) s. 35(3)(a): "other vehicles to which this paragraph applies", banded by engine capacity in cubic centimetres, rows (i) to (xxii), with (xxiii) for an electrically propelled vehicle. |
| Finance (Excise Duties) (Vehicles) Act 1952, Schedule Part I, para. 6(o) | Paragraph 6(o), inserted 19.12.2020 by Finance Act 2020 (26/2020) s. 35(3)(c): a category M1 vehicle registered new on or after 1 January 2021, with a CO2 emissions level measured in the manner referred to in paragraph (a)(ii) of the definition of "CO2 emissions" in section 130 of the Finance Act 1992 (the WLTP measure). Rows (I) to (XVI), plus (XVII) for a vehicle whose figure the Revenue Commissioners cannot confirm. |
| Finance Act 2025 (No. 18 of 2025), s. 71 | "Section 46(1) of the Principal Act is amended, with effect from 1 July 2026, by the substitution of the following paragraph for paragraph (cb): “(cb) 9 per cent in relation to goods or services of a kind specified in paragraphs 3(1), 3(3) and 13(3) of Schedule 3 …”". |
| Organisation of Working Time Act 1997, s. 21(1) | "an employee shall, in respect of a public holiday, be entitled to whichever one of the following his or her employer determines, namely— (a) a paid day off on that day, (b) a paid day off within a month of that day, (c) an additional day of annual leave, (d) an additional day’s pay". |
| Organisation of Working Time Act 1997, Second Schedule | Paragraph 1: "(a) Christmas Day, (b) St. Stephen’s Day, (c) St. Patrick’s Day, (d) Easter Monday, the first Monday in May, the first Monday in June and the first Monday in August, (e) the last Monday in October, (f) the 1st day of January, (g) any other day or days prescribed for the purposes of this paragraph." |
| S.I. No. 50/2022 — Organisation of Working Time (Covid-19 Commemoration) Regulations 2022, regs. 4 and 5 | Reg. 4: "the first Monday in February 2023 and the first Monday in February each year thereafter is prescribed". Reg. 5: "Regulation 4 shall not apply in any year where the 1st day of February falls on a Friday and instead, in each such year, the 1st day of February is prescribed". |
| Value-Added Tax Consolidation Act 2010, s. 46(1) | Part 6, Chapter 1, section 46 "Rates of tax" — paragraph (a) standard, (b) zero, (c) reduced, (ca)/(caa)/(cac) the 9 per cent arms, (d) livestock. Law Reform Commission REVISED text, updated to 1 January 2026. |
Published administrative sources
| Page | What was read from it |
|---|---|
| Department of Transport — Motor Tax Rates | Published 19 July 2019, last updated 5 October 2022: "the half-year payment is 55.5% of the annual rate · the quarterly payment is 28.25% of the annual rate · the monthly cost is 10% of the annual rate". Its own linked rate tables are the January 2021 PDFs and are stale against the Schedule. |
| Revenue — Historical VAT rates | The "VAT rates" table, row "1 January 2025": standard 23, reduced 13.5, second reduced 9, livestock 4.8, flat-rate addition 5.1. Page published 1 January 2026; no later row exists, so this row is the current one. |
| Revenue — Livestock rate of VAT | "The livestock rate of Value-Added Tax (VAT) applies to livestock in general. This rate also applies to horses that are normally intended for use: in the preparation of foodstuffs or in agricultural production." |
| Revenue — Reduced rate of VAT | The "Current rates" list, and the "Past rates" note that catering, hot take-away food and hairdressing sat here from 1 September 2023 to 30 June 2026. |
| Revenue — Second reduced rate of VAT | The "Current rates" list with its footnotes [1] electricity and gas 1 May 2022 to 31 December 2030, [2] qualifying apartments from 26 November 2025, [3] catering, hot take-away food and hairdressing with effect from 1 July 2026. Published 1 July 2026. |
| Revenue — Standard rate of VAT | States what the standard rate applies to and gives Revenue’s own examples. It states no percentage — the percentage is the statute’s and the historical table’s. |
| Revenue — What are the VAT thresholds? | The "principal VAT thresholds" list. Page published 6 May 2026. It states no commencement date for the figures. |
| Revenue — What happens when the VAT rate changes? | "When you issue a VAT invoice, you must apply the rate of VAT in force at the time you issue that invoice. When making supplies to unregistered persons, you must apply the rate of VAT in force at the time of the supply." |
| Revenue — Zero rate of VAT | The list of goods and services at the zero rate. |
Two things worth knowing about these sources
Revenue’s rate pages do not state a rate. All five of them describe what their rate applies to and none gives a percentage. That is why every percentage on this site is double-sourced — the statute and Revenue’s separate historical table — rather than resting on the page that is named after the rate.
The consolidated Act is not always current. The Law Reform Commission’s revised text of the Value-Added Tax Consolidation Act 2010 is updated to 1 January 2026 and therefore does not contain the change that took effect on 1 July 2026. Reading the consolidation alone would give the wrong rate for restaurant food today. This site cites the amending section as enacted for exactly that reason, and the same care applies to every consolidated text it uses.
How to check any of this
Follow the link, find the passage named in the second column, and compare. If they disagree, the source is right and this site is wrong — tell us, and point at the source.
The methodology page explains what is done with these sources once they are read: how the arithmetic is tested, which decision this site had to take for itself, and what it refuses to answer.