Finance Bill 2024: Committee and Remaining Stages
Seanad Éireann — 2024-11-06
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Alice-Mary Higgins (IND), National University of Ireland

I move recommendation No. 36:
In page 163, between lines 23 and 24, to insert the following:
“ Report on private pension tax reliefs
103 . The Minister shall, within six months of the passing of this Act, lay before both Houses of the Oireachtas a report on private pension tax relief including the following:
(a) an assessment of the cost to the Exchequer, including the cost to the Exchequer of changes to policy in this respect over the past 10 years;
(b) a comparative gender analysis of tax reliefs;
(c) the distributional impact; and
(d) the potential impacts or benefits of a shift from a marginal rate to a 30 per cent standard rate approach for private pension tax relief in respect of cost to the Exchequer and gender impact.”.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2024-11-06/debate/main
Retrieved: 2026-08-14T04:53:26+00:00
Sitting date: 2024-11-06