Finance Bill 2025 [Certified Money Bill]: Committee Stage (Resumed) Seanad Éireann — 2025-12-09 ============================================================ Patricia Stephenson (SD), Labour Panel This recommendation is not about general housing supply. It is about specific tax breaks, so it is very different from general reports we might be getting on everything else. Being against the idea of having a discussion based on the facts of this tax break and an evaluation of its impact seems nonsensical. How can we review the legislation, evaluate matters and see if things are working effectively without a report? Does the Senator believe it is effective? I do not, but having this report would be a way to ascertain that. It is a no-brainer and just good practice. If we were giving money to anybody, such as a charity or NGO, we would expect them to do reviews like this. I do not see why we should not review our own legislation to see its impact. It seems like good governance. --- 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/seanad/2025-12-09/debate/main Retrieved: 2026-08-14T04:54:26+00:00 Sitting date: 2025-12-09