Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 3:

In page 11, line 36, to delete “and” and substitute the following:

“(v) notwithstanding subparagraph (ii), where—

(I) a car made available to an employee during the period 1 January 2019 to 31 December 2020 is an electric vehicle,

(II) the original market value of the car exceeds €50,000, and

(III) the car was first made available to the employee during the period 10 October 2017 to 9 October 2018,

no amount shall be treated as emoluments of the employment, and”.

See this speech in context