Oireachtas Joint and Select Committees

Wednesday, 9 November 2016

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2016: Committee Stage

10:00 am

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 41:

In page 16, line 31, after “shall” to insert “notify the Revenue Commissioners and”.

This introduces a minor revision to subsection (17). This subsection sets out the clawback provisions that will apply where a claimant ceases to occupy a qualifying residence within a five-year period. The amendment simply adds an obligation on a claimant to notify Revenue when he or she ceases occupation.

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