Oireachtas Joint and Select Committees

Wednesday, 17 November 2021

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

Finance Bill 2021: Committee Stage (Resumed)

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I move amendment No. 76:

In page 93, between lines 18 and 19, to insert the following:

“Report on the application of capital gains tax to all sales of property by REITs and IREFs 39.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the application the full rate of capital gains tax of 33 per cent to all disposals of property of the rental business of a REIT, IREF, or group of REIT or IREF.”.

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