Martin Mansergh (Tipperary South, Fianna Fail)

I should like to thank Deputies for their contributions on this consolidation Bill and for their assistance in its speedy passage through the Dáil, including the special committee. As Deputies will be aware, the Bill consolidates almost 40 years of VAT law as part of the ongoing modernisation of tax legislation and will make Irish VAT law more accessible and user friendly to Members of the Oireachtas, business, tax practitioners and students of taxation.

While changes in existing legislation are not allowed in a consolidation Bill, there will be an opportunity in future Finance Bills to address any issues of substance that were raised during the passage of the Bill.

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