The Finance Bill confirms the budget night increase in tobacco products tax. The Finance Bill sets out legislative provisions to bring effect to the tax measures announced in the budget. The extension of the rent tax credit is important in the housing context, as is the VAT reduction on apartments.
The Bill makes provision for: extensions to the rent tax credit and the deduction for retrofitting expenses by landlords; a corporation tax exemption in respect of certain cost-rental income; an enhanced corporation tax deduction for certain apartment construction costs; the extension and amendment of the residential development stamp duty refund scheme; and amendments to the residential zoned land tax. With regard to the VAT rate and tax relief for apartments, many of us who have been around here for a while have dealt with people who are living in very difficult situations.
Key terms by TF-IDF across 5,155 words from 14 speakers. The summary quotes the highest-scoring sentences verbatim — nothing is paraphrased.
Tellers: Tá, Senators Cathal Byrne and Paul Daly; Níl, s: Tá, Senators Cathal Byrne and Paul Daly.
| Question | Result | Tá–Níl |
|---|---|---|
| Amendment put: | Lost | 14–27 |
Party shown is the one each member held on 2025-12-02, 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.