Finance Bill 2025: Report and Final Stages
Dail Éireann — 2025-11-26
============================================================

Pearse Doherty (SF), Donegal

I move amendment No. 17:
In page 33, to delete lines 30 to 32, and substitute the following:
""(II) €10,000 for each of the years of assessment 2023 to 2028 (both years inclusive)",".
These proposals apply to benefit-in-kind. There was an issue with a number of previous Finance Bills when the Government tried to do what it is doing here, which is reform the benefit-in-kind scheme.
This will ultimately lead to a tax increase for many workers who are availing of company cars. The solution at that time was to introduce a €10,000 offset that allowed for the original market value, OMV, of the car to be reduced by €10,000. The Government now plans to phase that out from 2026 onwards, reducing it to €2,500 in 2028. The impact of this will be a tax increase. That is the impact of this. It is going to be a tax increase for employees. I am opposed to this section and, therefore, I have proposed these amendments to ensure that this tax increase will not be felt during these years. That is the subject of amendments Nos. 17 and 18.

---

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/2025-11-26/debate/main
Retrieved: 2026-08-14T04:54:22+00:00
Sitting date: 2025-11-26