Darragh O'Brien (Dublin Fingal, Fianna Fail)
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I move the following Resolutions:

1.THAT section 79 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with foreign currency and the computation of income and chargeable gains, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

2.THAT the provisions contained in Part 35D of the Taxes Consolidation Act 1997 (No. 39 of 1997) which deal with the deductibility of interest be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

3.THAT Part 35B of the Taxes Consolidation Act 1997, which provides Controlled Foreign Company rules to prevent the artificial diversion of profits from controlling companies to offshore entities in low or no-tax jurisdictions and also provides for certain exemptions from the application of those rules, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

4.THAT Schedule 1 to the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which sets out the exemptions from value-added tax for certain activities be amended, with effect from 1 January 2023, in paragraph 2(3), in the manner and to the extent specified in the Act giving effect to this Resolution, to provide that the exemption is limited to the supply of professional medical care services by registered medical professionals.

5.THAT paragraph 6(2) of Part 2 of Schedule 1 to the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which makes provision for exempt activities, be amended in the manner and to the extent specified in the Act giving effect to this Resolution, to provide, with effect from 1 March 2023, for the removal of the exemption from value-added tax for fund management in respect of an undertaking that is a qualifying company for the purposes of section 110 of the Taxes Consolidation Act 1997 (No. 39 of 1997) holding qualifying assets in the form of plant and machinery.

6.THAT paragraph 7 of Schedule 1 to the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which provides for an exemption from value-added tax in respect of the supply of agency services, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

7.THAT Part E of Table 1 to paragraph 8(1) of Schedule 2 to the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which provides for a zero per cent rate of value-added tax for certain supplies of food and drink, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

8.THAT the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), be amended in section 31E, which provides for a stamp duty rate of 10 per cent on certain acquisitions of residential property, in the manner and to the extent specified in the Act giving effect to this Resolution.

9.THAT section 126AA of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides for a stamp duty in the form of a further levy on certain financial institutions, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

10.THAT section 1041 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides the taxation procedure that is applied to rental income and other lease income received by a non-resident person in respect of property located in the State, be amended in the manner and to the extent specified in the Act giving effect to this Resolution, to provide that withholding tax may be deducted and remitted to the Revenue Commissioners by certain persons to whom rental payments due to non-resident persons are made, provided that the person to whom the rental payments are so made provides certain information to the Revenue Commissioners about the non-resident person and the property from which the rental income derives.

11.THAT the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended by the insertion of a new Part 22B to provide for a new tax, to be referred to as "vacant homes tax", to be charged, levied and paid in the manner and to the extent specified in the Act giving effect to this Resolution.

12.THAT the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended by the insertion of a new Part 18E to provide for a new levy, to be referred to as "defective concrete products levy", to be charged, levied and paid in the manner and to the extent specified in the Act giving effect to this Resolution.