Stephen Donnelly (Wicklow, Fianna Fail) | Oireachtas source

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 2024, be extended until 30 April 2025 and that section 46(1)(caa) of that Act be amended accordingly.

(2) THAT this Resolution shall have effect on and from 2 October 2024.

(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).

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