CIVIL CODE (SECOND SCHEDULE) (FEES) REGULATIONS

CIVIL CODE (SECOND SCHEDULE) (FEES)

SUBSIDIARY LEGISLATION 16.07

CIVIL CODE (SECOND SCHEDULE) (FEES)

REGULATIONS

24th September, 2010

LEGAL NOTICE 439 of 2010.

The title of these regulations is the Civil Code (Second

Schedule) (Fees) Regulations 2010.

Fees

Initial Registration Fee

A Registration Fee shall be payable on

application to register an organisation as

follows

(a) where the initial and any additional

assets of the organisation on the date

of registration

(i) do not exceed €1,500

€350

(ii) exceed €1,500 but do not

€350 with the addition of €23 for

exceed €3,000

each €1,000 or part thereof in

excess of €1,500

(iii) exceed €3,000

but

do

not

€420 with the addition of €11 for

exceed €10,000

each €1,000 or part thereof in

excess of €3,000

(iv) exceed €10,000 but do not

€652 with the addition of €11 for

exceed €20,000

each €11 ,64 6 o r p art th er eof i n

excess of €10,000

(v) exceed €20,000

€815 with the addition of €11 for

each €11 ,64 6 o r p art th er eof i n

excess of €20,000 up to the a

maximum of €1,747

and the same fees shall be

applicable on notice of the

establishment of any cell within any

organisation

Provided that such fees as are paid

on an application for registration

shall be refundable should the

applicant later decide to withdraw

the application prior to registration

but this shall be subject to the

deduction of an administration fee

of 10% of the fees paid on

application for processing the

application to such date but no such

fee shall be charged in the case of an

enrolled voluntary organisation.

(b)

in respect of organisations (and any

cells thereof), including foreign or

international organisations, which

declare that they are enrolled or are

in the process of being enrolled with

t h e C o m m i s s i o n e r o f Vo l u n t a r y

Organi sa tions, t he fee s in t his

Schedule shall be reduced to 10% of

the above sums with a minimum of

€35

CIVIL CODE (SECOND SCHEDULE) (FEES)

(c)

Registration of a conversion of an

organisation being converted from -

(i) an organisation registered as a

foundation to an association

€35

(ii) a foundation to a trust

€35

(d) Registration of an amalgamation of

two or more organisations into one

€35

(e) Registration of a division of an

organisation into two or more

organisations

€35

(f)

Registration of a foreign or

international organisation

€350

Annual Registration Fee

The Annual Fee is due on the anniversary of

the date of registration and shall be payable

on the assets of the organisation on such

date

(a) Private organisations and purpose

organisations which are not enrolled

with the Commissioner for Voluntary

Organisations whose net assets

(i) do not exceed €1,500

€163

(ii) exceed €1,500 but do not

exceed €10,000

€326

(iii) exceed €10,000 but do not

exceed €20,000

€490

(iv) exceed €20,000

€650

and the same fees shall be applicable

to any cell of an organisation.

(b) Social purpose and non-profit

organisations and any cells thereof,

including foreign or international

organisations, which are enrolled with

the Com miss io ner f or Vo lu ntary

Organisations.

€10

(c) Foreign or international organisations

€350

Provided that such fees shall not be due if at

the time when the annual fee becomes due a

notice of winding up or cancellation has

been filed at the Public Registry or the

organisation is otherwise in the process of

being wound up or having its registration

cancelled.

Physical inspection of documents

€2.33

Certificate of Registration or, in case of

foreign or international organisations,

written confirmation of registration

€23

Good standing certificates

€23

The fees prescribed in the Schedule shall be the fees to be

levied in relation to the registration of organisations and all

ancillary matters.

Where the assets of an organisation are expressed in a

currency other than euro, the fees prescribed by these regulations,

in relation to the registration of documents, shall be levied on the

basis of the euro equivalent of such other currency, calculated on

the date on which a document is delivered, given to or served on

the Registrar for registration; and the exchange rate to be used shall

be the middle rate of exchange set by the European Central Bank on

the date aforesaid.

(1) For the calculation by the Registrar of the value of the

assets which may exist within an organisation at the date of

registration or the value of the assets at the date when the annual

fee is due, the administrators shall submit a declaration in writing

declaring such value. Such declaration shall be based on the latest

accounts of the organisation and may be adjusted by material

events, which may be known to the administrators, which have

affected the value of the assets held by the organisation at the

relevant time. In the event that it is not possible to calculate the

value of the assets of the organisation as aforesaid, the applicable

fee shall be the maximum fee applicable in terms of the Schedule.

(2) When the organisation has established any cell, the value of

assets for the purposes of these regulations and the payment of the

relative initial and annual registration fees shall be calculated

separately and shall apply to each cell independently of the

organisation itself and of other cells.

(3) The Registrar shall rely on such declaration made by the

administrators.

(4) For the determination as to whether an organisation is

enrolled, or is in the process of being enrolled, with the

Commissioner for Voluntary Organisations, the Registrar shall rely

on a certified copy of the certificate of enrolment or in its absence a

declaration by the administrators of the organisation.

(5) If an organisation which was in the process of being

enrolled as a voluntary organisation does not subsequently become

enr olled fo r any reason, the admin istrator s shall notif y the

Registrar of such event in writing within three months of a final

decision against enrollment of the organisation as a voluntary

CIVIL CODE (SECOND SCHEDULE) (FEES)

organisation and the difference in fees due shall be paid to the

Registrar in accordance with these regulations.

(6) Should the administrators make any false declaration or fail

to give notice with regard to the matters stated in this regulation,

the administrators shall be jointly and severally liable with the

organisation for the difference in fees due and this apart from any

other sanction to which they may be subject under applicable law.

On filing the application to register, the applicant

organisation may notify the Registrar in writing of a date later than

the anniversary of its registration as the date on which the annual

fees shall be payable in subsequent years. In such case the applicant

shall pay such pro rata fees, to be calculated by the Registrar based

on the date of registration, as shall be due for the additional period

between the anniversary date of registration and the selected later

date.

CIVIL CODE (SECOND SCHEDULE) (FEES)