Finance Bill 2022: Committee Stage
Seanad Éireann — 2022-12-07
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Maria Byrne (FG), Agricultural Panel

I move recommendation No. 2:
In page 13, between lines 4 and 5, to insert the following:
“Report on Small Benefit Exemption
8 . The Minister shall within 3 months of the passing of this Act prepare and lay before both Houses of the Oireachtas a report on the potential broadening of the Small Benefit Exemption in such cases where the assistance provided is for energy and transport costs associated with employment. ”.
I welcome the doubling of the support, whereby a company will be able to give its employees up to €1,000 as opposed to €500. Some countries have broadened this provision further and looked at assistance on issues such as energy or transport costs for people travelling to work. In a couple of months, when we see how successful the small business benefit exemption has been working, perhaps it could be looked at further with a view to expanding it.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2022-12-07/debate/main
Retrieved: 2026-08-14T04:51:23+00:00
Sitting date: 2022-12-07