Dáil debates
Tuesday, 20 November 2018
Finance Bill 2018: Report Stage
8:10 pm
Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source
I move amendment No. 3:
In page 11, line 36, to delete “and” and substitute the following:“(v) notwithstanding subparagraph (ii), where—(I) a car made available to an employee during the period 1 January 2019 to 31 December 2020 is an electric vehicle,
(II) the original market value of the car exceeds €50,000, and
(III) the car was first made available to the employee during the period 10 October 2017 to 9 October 2018,
no amount shall be treated as emoluments of the employment, and”.
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