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

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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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, and

(ii) on the relevant date is a beneficial owner of the completed development,
or

(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;”.