Financial Resolution No. 2: Value-Added Tax
Dail Éireann — 2024-10-01
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Stephen Donnelly (FF), Wicklow

I move:
(1) THAT the rate of value-added tax chargeable on the supply of electricity provided for by section 46(1)(caa) of, and paragraph 17(2) of Schedule 3 to, the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) and the supply of gas provided for by section 46(1)(caa) of, and paragraph 17(3) of Schedule 3 to, that Act, being 9 per cent until 31 October 2024, be extended until 30 April 2025 and that section 46(1)(caa) of that Act be amended accordingly.
(2) THAT this Resolution shall have effect on and from 2 October 2024.
(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).

Ged Nash (LAB), Louth

I move amendment No. 1:
In paragraph (1), to delete "30 April 2025" and substitute "31 December 2025".

Seán Ó Fearghaíl (CC), Kildare South

In accordance with the order of the day, I must now put the following question: "That amendment No. 1 set down to Financial Resolution No. 2 is hereby negatived and that the motion for Financial Resolution No. 2 is hereby agreed to."

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2024-10-01/debate/main
Retrieved: 2026-08-14T04:53:17+00:00
Sitting date: 2024-10-01