Eamon Ryan — 2022-09-27

Financial Resolution No. 2: Value-Added Tax

GP Eamon Ryan · Dublin Bay South · Minister for the Environment, Climate and Communications

Party shown is the one held on 2022-09-27, frozen at parse time — not the speaker's party today.

Summary of this debate

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As the time allowed for debate has expired, I must now put the following question in accordance with the order of the Dáil of this day: "That amendment No. 1 set down to the motion for Financial Resolution No. 2 is hereby negatived and the motion for Financial Resolution No. 2 is hereby agreed to."

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caa 3

hereby 3

value-added 2

resolution 4

paragraph 2

act 4

section 3

schedule 2

negatived 1

chargeable 1

shall 2

expedient 1

The full debate

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GP Eamon Ryan this contribution

I move:

(1) THAT the rate of value-added tax chargeable on the supply of electricity provided for by section 46(1)(caa) and paragraph 17(2) of Schedule 3 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) and the supply of gas provided for by section 46(1)(caa) and paragraph 17(3) of Schedule 3 of that Act, being 9 per cent until 31 October 2022, be extended until 28 February 2023 and that section 46(1)(caa) of that Act be amended accordingly.

(2) THAT this Resolution shall have effect on and from 28 September 2022.

(3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).

CC Catherine Connolly