Oireachtas Joint and Select Committees
Wednesday, 5 November 2025
Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach
Finance Bill 2025: Committee Stage
2:00 am
Cian O'Callaghan (Dublin Bay North, Social Democrats)
I move amendment No. 4:
In page 8, between lines 13 and 14, to insert the following: “Report on refundable tax credits
4. The Minister shall, within 6 months of the passing of this Act, prepare and lay before Dáil Éireann a report on the fiscal and distributional impact making personal tax credits refundable for low-income earners.”.
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