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)
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I move amendment No. 29:
In page 57, between lines 36 and 37, to insert the following: “ ‘relevant contractor’, in relation to a completed development, means a company that develops the completed development pursuant to a contract entered into with the beneficial owner, or where there is more than one beneficial owner, the beneficial owners, of that completed development;
‘relevant date’, in relation to a completed development, means the date on which the relevant certificate of compliance on completion is lodged with the relevant local authority in respect of that completed development;
‘relevant declaration’ means a declaration that is made under and in accordance with subsection (3);”.