Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I have some questions on this section. The Minister signalled on budget day that from January 2021 he would seek to bring in a modified dividend withholding tax regime, using real time data collected by Revenue under the new PAYE modernisation programme. It was signalled that could involve a personalised rate of dividend withholding tax for each individual taxpayer. Can the Minister confirm he is not legislating for that now and that it will be in next year's Finance Bill? In arriving at a personalised rate of dividend withholding tax, I would assume, for example, that that could be a rate of zero for certain qualifying non-resident investors. Will this work be conducted over the course of 2020? What will it form part of?