Oireachtas Joint and Select Committees
Wednesday, 8 November 2017
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2017: Committee Stage (Resumed)
10:00 am
Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source
I have been informed that it depends on the type of company, and Revenue guidelines are available to help with that. When we discuss the relevant section, I will get more information for the Deputy on this point, but I would have thought that in the vast majority of cases, this would be granted to companies that are quoted in some way because, of course, this is a share-based scheme, and in order to have a share the company needs to be quoted in some way. I will get information for the Deputy on this matter as we go through the section. I have been informed that it can also apply to companies that are on the junior market.
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