Oireachtas Joint and Select Committees
Tuesday, 15 November 2022
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2022: Committee Stage (Resumed)
Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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I move amendment No. 24:
In page 60, after line 42, to insert the following: “Reports22. Within 3 months of the passing of this Act, the Minister shall lay a report before the Dáil on the cost to the Exchequer of taxing the disposal of patent rights at the same rate as the disposal of patents.”.
I would like to put a direct question on the treatment of capital sums for the sale of patent rights to the Minister, in order to hear a bit more about it and about the cost to the Exchequer.