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 wish to inform the committee that I may need to bring forward consequential amendments to one or more of three sections of this Bill. They being sections 50, 82 and 83. Section 50 provides for the extension and amendment of the farm restructuring CGT relief. Section 82 provides for the extension of the young trained farmer stamp duty relief. Section 83 provides for the extension and amendment of the farm consolidation stamp duty relief. These would be to remove or amend some or all of the commencement provisions in these sections. This is in the event that the Commission of the European Union approves the extension and-or amendment of one or more of these sections under the state aid agricultural block exemption regulation in the coming days. If the approvals from the Commission, and obviously before the deadline for Report Stage amendments, the requirements for commencement orders will remain in place.
No comments