Finance Bill 2022: Report Stage
Dail Éireann — 2022-11-23
============================================================

Pearse Doherty (SF), Donegal

I move amendment No. 24:
In page 94, between lines 4 and 5, to insert the following:
“Report on the treatment of capital gains tax with respect to worker-owned cooperatives
37. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the treatment of capital gains tax in instances where a company or shares of a company are purchased by a worker-owned cooperative, and options to amend the capital gains tax regime to promote worker-owned cooperatives and employee ownership.”.
This is in relation to capital gains treatment for worker-owned co-operatives. I press the amendment.

---

Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted.

Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2022-11-23/debate/main
Retrieved: 2026-08-14T04:51:19+00:00
Sitting date: 2022-11-23