Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I move amendment No. 32:

In page 36, between lines 29 and 30, to insert the following:

“Report on capital allowances with respect to qualifying expenditure incurred on data centres 28. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the tax treatment and capital allowances available with respect to qualifying expenditure incurred on data centres, its broader economic impact on data centre investment and activity, and options to reform the capital allowances regime in order to promote energy security and efficiency.”.