Finance Bill 2021: Committee and Remaining Stages
Seanad Éireann — 2021-12-14
============================================================

Paul Gavan (SF), Labour Panel

I move recommendation No. 14:
In page 96, between lines 3 and 4, to insert the following:
“Report on the introduction of a higher rate of capital gains tax on high-income individuals
40. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the introduction of a 40 percent rate of capital gains tax on the disposal of assets made by high-income individuals, including income generated by gains.”.
I am conscious that we are running out of time so I will simply press the recommendation. We have had a good airing of views and I fear we will not reach agreement with the Minister on this.

---

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/2021-12-14/debate/main
Retrieved: 2026-08-14T04:49:57+00:00
Sitting date: 2021-12-14