Oireachtas Joint and Select Committees
Thursday, 6 November 2025
Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach
Finance Bill 2025: Committee Stage (Resumed)
2:00 am
Paschal Donohoe (Dublin Central, Fine Gael)
I move amendment No. 27:
In page 57, between lines 24 and 25, to insert the following: “ ‘qualifying trade’, in relation to a relevant contractor, means a trade carried out by the relevant contractor, which—
(a) is not an excepted trade, and
(b) consists wholly or mainly of the construction or refurbishment of buildings or structures;”.
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