The introduction of a 43% income tax rate on income above €100,000 would increase the top income tax rate by three percentage points and would have the effect of increasing the top marginal rates of tax to 55% for all employees and 58% for the self-employed. The Government will respond that those who do not pay income tax cannot get a tax credit. I move amendment No. 14: In page 65, between lines 8 and 9, to insert the following: “Report on introduction of refundable tax credits to income tax system 24.
Once an individual's tax liability has been calculated, these tax credits are applied in order to bring down their tax bill. However, if a low income worker does not earn enough to use their full allocation of tax credits, then they will not benefit from any income tax reductions introduced by the Government in the annual budget via increases to PAYE or personal tax credits.
Key terms by TF-IDF across 15,519 words from 19 speakers. The summary quotes the highest-scoring sentences verbatim — nothing is paraphrased.
Tellers: Tá, Deputies Pádraig Mac Lochlainn and Denise Mitchell; Níl, Deputies Jack Chambers and Brendan Griffin.
| Question | Result | Tá–Níl |
|---|---|---|
| Amendment put: | Lost | 58–74 |
| Amendment put: | Lost | 57–75 |
| Question put: | Carried | 78–58 |
| Question again put: | Lost | 64–72 |
| Amendment again put: | Carried | 72–63 |
| Question put: "That the motion, as amended, be agreed to." | Carried | 72–61 |
Party shown is the one each member held on 2022-11-23, frozen by a dated join — not their party today. The Oireachtas API publishes no date of birth and returns an empty gender field for every member in this period, so no age or gender breakdown is shown.