Brian Lenihan Jnr (Dublin West, Fianna Fail)

I move:

THAT section 8 of the Value-Added Tax Act 1972 (No. 22 of 1972), which relates to persons accountable for value-added tax, be

amended in the manner and to the extent specified in the Act giving effect to this Resolution, to provide that a person carrying on a business in the State, who receives greenhouse gas emission allowances in the course of that business from another person carrying on a business in the State, be made accountable and liable to pay the tax chargeable on the supply.

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