Helen McEntee (Meath East, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I move:

1. THAT section 112B of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions for the taxation treatment in respect of the granting of vouchers by an employer to an employee, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

2. THAT section 118 and Chapters 2A and 2D, of Part 30, of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relate to the general charging provisions relating to Benefit in Kind, Personal Retirement Savings Accounts (PRSAs) and Pan European Pension Products (PEPPs), be amended to provide for the introduction of a limit on the tax relief available for employer contributions to PRSAs and PEPPs in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

3. THAT Part 30 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to Occupational Pension Schemes, Retirement Annuities, Purchased Life Annuities and Certain Pensions be amended to provide for the tax treatment of the Automatic Enrolment Retirement Savings System, including the taxation of payments from the scheme, in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

4. THAT Part 11C of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to emissions-based limits on capital allowances and expenses for certain road vehicles, be amended in sections 380L and 380M in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

5. THAT Part 16 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions in relation to relief from income tax for investment in corporate trades through the Employment Investment Incentive (EII), Start-Up Capital Incentive (SCI) and Start-up Relief for Entrepreneurs (SURE), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

6. THAT, the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in respect of the taxation of leases in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

7. THAT Part 35A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions in relation to transfer pricing, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

8. THAT the provisions contained in Chapter 5 of Part 33 of the Taxes Consolidation Act 1997 (No. 39 of 1997) which deal with outbound payments defensive measures be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

9. THAT the provisions contained in Part 35D of the Taxes Consolidation Act 1997 (No. 39 of 1997) which deal with the deductibility of interest be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

10. THAT section 599 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides relief from capital gains tax on disposals by individuals aged 55 years or over of business or farming assets to that individual’s child as defined in that section, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

11. THAT provision be made in the Act giving effect to this Resolution imposing a duty of excise, to be known as e-liquid product tax, in accordance with the provisions of that Act, on e-liquid products supplied in the State by suppliers registered with the Revenue Commissioners.

—————————————

12. THAT section 132 of the Finance Act 1992 (No. 9 of 1992), which contains provision for the charge of excise duty (vehicle registration tax), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

13. THAT section 104 of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which exempts from Stamp Duty leases and licences entered into for the purposes of exploration and prospecting under the Petroleum and Other Minerals Development Act 1960, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

14. THAT section 126AB of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide for a stamp duty to be levied on certain financial institutions.

—————————————

15. THAT Part 22B of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions in relation to vacant homes tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide for an increase in the rate of vacant homes tax.

—————————————

16. THAT Part 22A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for residential zoned land tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

17. THAT the provisions contained in Part 4A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for the implementation of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

18. THAT Chapter 1 of Part 10 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which provides for relief from Capital Acquisitions Tax in respect of gifts and inheritances of agricultural property, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

—————————————

19. THAT section 480C Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with residential premises rental income relief, be amended in the manner and to the extent specified in the Act giving effect to this Resolution, to restrict the relief provided to individual landlords of rented residential property under that section to 20 per cent of the person chargeable’s total Case V rental income.