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Dail Éireann · 2023-10-10

Financial Resolution No. 2: Value-Added Tax

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

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caa 3
value-added 2
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october 3
act 4
section 3
schedule 2
resolution 2
chargeable 1
shall 2
expedient 1
tax 2

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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) of, and paragraph 17(2) of Schedule 3 to, the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) and the supply of gas provided for by section 46(1)(caa) of, and paragraph 17(3) of Schedule 3 to, that Act, being 9 per cent until 31 October 2023, be extended until 31 October 2024 and that section 46(1)(caa) of that Act be amended accordingly.

(2) THAT this Resolution shall have effect on and from 11 October 2023.

(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)