Financial Resolution No. 2: Value Added Tax

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FG Simon Harris

I move:

(1) THAT section 477C of the Taxes Consolidation Act 1997 (No. 39 of 1997) is amended, in subparagraph (ii) of the definition in subsection (1) of "qualifying residence", by the substitution of "paragraph (c) or (cac), as the case may be, of section 46(1)," for "section 46(1)(c)".

(2) THAT this Resolution shall have effect on and from 26 November 2025.

(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).