It is about the issue with flat rate VAT and selling livestock in a mart. The amendment was that the flat rate and the livestock rate would be brought together and equalised going forward. It would avoid all anomalies going forward if the flat rate was equivalent to the livestock rate.
We will support the Finance Bill, which is based on supporting young people to buy their first house, ensuring we have a reduction in cost and more viability in the apartment sector by reducing VAT, ensuring we keep jobs across Ireland through a VAT cut for hospitality and hairdressing and ensuring the coffee shops that employ so many people throughout the country will continue to be viable in 2026. When a VAT-registered business makes its VAT returns, the inputs and outputs are calculated and where a business has paid more VAT than it received, its VAT return will result in a refund from Revenue.
Key terms by TF-IDF across 1,652 words from 5 speakers. The summary quotes the highest-scoring sentences verbatim — nothing is paraphrased.
Tellers: Tá, Senators Garret Ahearn and Paul Daly; Níl, Senators Nicole Ryan and Joanne Collins.
| Question | Result | Tá–Níl |
|---|---|---|
| Amendment put: | Lost | 15–30 |
| Amendment put: | Lost | 13–32 |
| Amendment put: | Lost | 14–31 |
| Question put: | Carried | 29–13 |
| Question put: | Carried | 32–7 |
| Question put: | Carried | 30–16 |
| Question put: "That section 16 stand part of the Bill." | Carried | 31–16 |
| Question put: "That section 17 stand part of the Bill." | Carried | 31–18 |
| Question put: | Carried | 31–16 |
| Amendment put: | Lost | 17–31 |
| Amendment put: | Lost | 17–31 |
| Amendment put: | Lost | 16–31 |
| Amendment put: | Lost | 16–31 |
Party shown is the one each member held on 2025-12-16, 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.