Finance Bill 2020: Report and Final Stages
Seanad Éireann — 2020-12-16
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Rónán Mullen (IND), National University of Ireland

I move recommendation No. 3:
In page 10, between lines 10 and 11, to insert the following:
“ 5. Within six months of the enactment of this Act, the Minister shall lay before both Houses of the Oireachtas a report on the operation of section 195 of the Principal Act, which shall include an analysis of the amount of revenue foregone as a result of the authorisation of exemptions under that section to serving or former public office holders (within the meaning of the Social Welfare Consolidation Act 2005), and to individuals who received income in excess of €100,000 which was chargeable to tax in the year of assessment immediately preceding the year of assessment in which they duly made a claim to the Revenue Commissioners under that section.”

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2020-12-16/debate/main
Retrieved: 2026-08-14T04:48:56+00:00
Sitting date: 2020-12-16