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. 30:
In page 58, to delete lines 1 to 7 and substitute the following: “ ‘relevant person’ means—(a) a property developer that—(i) in the course of a relevant property development trade, develops a completed development, andor
(ii) on the relevant date is a beneficial owner of the completed development,
(b) a relevant contractor—(i) that, in the course of a qualifying trade, develops a completed development, and
(ii) to which a relevant declaration has been made by a relevant beneficial owner, or where there is more than one relevant beneficial owner, a relevant declaration has been made by each relevant beneficial owner, in respect of that completed development;”.
No comments