I move recommendation No. 14: In page 45, after line 35, to insert the following: “Report on backlog of appeals to Disabled Drivers Medical Board of Appeal 30. The Minister shall, within one month of the passing of this Act, prepare and lay before Dáil Éireann a report on the backlog of appeals to the Disabled Drivers Medical Board of Appeal, making specific reference to the effectiveness of these measures.”. As the Minister of State will probably be aware, there is a huge issue with the backlog of appeals to the D…

I move recommendation No. 15: In page 45, after line 35, to insert the following: “Report on pension tax reliefs and subsidies 30. The Minister shall, within 3 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the tax reliefs and subsidies applicable to pensions, including contributions and at drawdown, to assess their cost to the Exchequer and distributional impact.”. I will speak briefly to this recommendation.

Okay. I will not speak to it then.

I move recommendation No. 17: In page 61, between lines 6 and 7, to insert the following: “Report on providing R&D Tax Credits payable to small and micro companies within 12 months 42. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on providing R&D Tax Credits payable to small and micro companies within 12 months.”. I will speak briefly to recommendations Nos. 17 and 18. Recommendation No. 17 calls for "a report on providing R&D Tax Credits payable to …

I move recommendation No. 18: In page 61, between lines 6 and 7, to insert the following: “Report on percentage of research and development activity subsidised by State through research and development tax credit conducted outside of Ireland 42. The Minister shall, within 3 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the prevalence of research and development activity subsidised by the State through the research and development tax credit being conducted outside of Ireland.”.

I move recommendation No. 19: In page 74, between lines 3 and 4, to insert the following: “Report on establishment of Wealth Tax Commission 47. The Minister shall, within 3 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the establishment of a Wealth Tax Commission to independently consider, having regard to the current taxation of wealth relative to labour, the merits, design and implementation of a net wealth tax.”. I will speak very briefly to the recommendation. Here, we are c…

I move recommendation No. 20: In page 79, between lines 23 and 24, to insert the following: “Report on working conditions in film industry in Ireland and performance of related tax measures 49. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the effect of supportive tax measures on increased economic activity in the sector, and analysing the working conditions in the sector.”. I will speak very briefly again. I am trying to get through it as quickly …

I move recommendation No. 21: In page 105, between lines 9 and 10, to insert the following: “Report on Israel tax compliance with EU's Code of Conduct and OECD's Forum on Harmful Tax Practices 53. The Minister shall, within one month of the passing of this Act, prepare and lay before Dáil Éireann a report on Israel tax compliance with EU's Code of Conduct or OECD's Forum on Harmful Tax Practices to assess the potential need for Ireland the request that Israel be added to the non-cooperative jurisdictions for tax pu…

I move recommendation No. 22: In page 129, after line 38, to insert the following: “Report on application of stamp duty on the buy-back of shares 57. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the application of stamp duty on all purchases by companies of their own shares, and requiring companies to provide data pertaining to all purchases of their own shares to Revenue.". We are calling for a report on the application of stamp duty on the buyba…

I move recommendation No. 23: In page 141, between lines 6 and 7, to insert the following: “Report on Gambling Bill and Betting Duty 76. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the Gambling Bill and Betting Duty to assess any unintended consequences of the Bill and the potential benefits of increasing the betting duty.". This calls for a report on the gambling Bill and betting duty. It proposes that the Minister shall, within six months of th…

I move recommendation No. 24: In page 142, after line 38, to insert the following: “Report on Mineral Oil Tax 77. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the legislated increase to rates of Mineral Oil Tax, including an analysis of the distributional impact.". The recommendation calls for a report on the mineral oil tax. It proposes that the Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a re…

I move recommendation No. 25: In page 142, after line 38, to insert the following: “Report on introduction of a tax on private jet departures 77. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the potential introduction of a tax on private jet departures from the State assessing both the potential revenue and emission reductions from behavioural changes.". The recommendation calls for a report on the introduction of a tax on private jet departures. …

I move recommendation No. 26: In page 142, after line 38, to insert the following: “Report on impact of Defective Concrete Products Levy on cost, viability and affordability of construction and housing projects 77. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the Defective Concrete Products Levy and its impact on construction costs, the viability and affordability of housing projects, and the cost of remediation for homeowners affected by defectiv…

I move recommendation No. 27: In page 143, between lines 16 and 17, to insert the following: “Report on impact of extension of 9 per cent rate of VAT for supply of gas and electricity until 30 April 2025 on level of arrears on electricity and gas bills in State 80. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the impact of the extension of the 9 per cent rate of VAT for the supply of gas and electricity until 30 April 2025 on the level of arrears …

That is kind of missing the point, which is that we have a crisis in arrears which is getting worse and not better. The Government has not addressed that issue sufficiently.

I move recommendation No. 28: In page 145, between lines 25 and 26, to insert the following: “Report on potential economic benefits of a temporary reduction to the hospitality VAT rate to 9 per cent 89. The Minister shall, within 3 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the potential economic benefits of a temporary reduction to the hospitality VAT rate to 9 per cent excluding hotel accommodation making specific reference to the viability of SMEs in the sector and employm…

I will press the recommendation.

I move recommendation No. 31: In page 154, between lines 11 and 12, to insert the following: “ Report on Banking Levy 96 . The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the banking levy and, in particular, the effective rate of the levy relative to the net interest income and operating profits of in-scope credit institutions in each of the years since its introduction, and the effective rate of equivalent levies in EU Member States relative to the …

I move recommendation No. 32: In page 154, between lines 11 and 12, to insert the following: “ Report on removing stamp duty on first time buyers 96 . The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the removal of stamp duty on the purchase of residential property for first time buyers on properties up to a value of €450,000.”.

I move recommendation No. 35: In page 161, between lines 12 and 13, to insert the following: “ Report on use of agricultural land by wealthy individuals for tax planning purposes 101 . The Minister shall, within 3 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the use of agricultural land by wealthy individuals for tax planning purposes and the effect this has on the price of agricultural land and the variability of family farms, including an assessment of the effectiveness of bo…