Eamon Ryan (Dublin Bay South, Green Party)
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I move the following Resolutions:

1. THAT section 473B of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions in relation to relief for certain payments of rent, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

2. THAT section 784A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions for the taxation treatment of Approved Retirement Funds, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

3. THAT Part 16 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions in relation to relief from income tax for investment in corporate trades through the Employment Investment Incentive (EII), Start-Up Capital Incentive (SCI) and Start-up Relief for Entrepreneurs (SURE), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

4. THAT the provisions of the Taxes Consolidation Act 1997 (No. 39 of 1997) which deal with the obligations to deduct income tax and dividend withholding tax, and the exemptions and exclusions from those obligations, concerning the payment of interest and royalties and the making of distributions be amended in the manner and to the extent specified in the Act giving effect to this Resolution and, for that purpose, that the Taxes Consolidation Act 1997 be further amended, by the insertion of Chapter 5 of Part 33, in the manner and to the extent specified in the Act giving effect to this Resolution.

5. THAT the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in respect of the taxation of leases in the manner and to the extent specified in the Act giving effect to this Resolution.

6. THAT section 82 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions in relation to pre-trading expenditure, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

7. THAT Chapter 5 of Part 12 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions relating to group relief, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

8. THAT Part 35B of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for rules relating to controlled foreign companies 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.

9. THAT Part 35C of the Taxes Consolidation Act 1997 (No. 39 of 1997), which gives effect to Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

10. THAT section 536 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides that the receipt of compensation and insurance moneys are not treated as a disposal for capital gains tax purposes in certain cases, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

11. THAT section 597AA of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides that a reduced rate of capital gains tax of 10 per cent applies in the case of disposals by individuals of qualifying assets up to a lifetime limit of €1 million, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

12. THAT section 599 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides relief from capital gains tax on disposals by an individual aged 55 years or over of business or farming assets to the individual's child (within the meaning of that section), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

13. THAT section 604A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides relief from capital gains tax on the disposal of land and buildings purchased in the period between 7 December 2011 and 31 December 2014 and which is held for at least four years, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

14. THAT Schedule 2 to the Finance Act 2003 (No. 3 of 2003), which contains the rates of alcohol products tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

15. THAT the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) be amended in the manner and to the extent specified in the Act giving effect to this Resolution, to provide for the insertion of section 92A, which provides the principles governing the application of Value-Added Tax in respect of the deposit return scheme (within the meaning of that section), and a consequential amendment to section 120 of that Act.

16. THAT Schedule 1 to the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which contains provision for exemptions from value-added tax for certain activities, be amended, in paragraph 11(1), in the manner and to the extent specified in the Act giving effect to this Resolution.

17. THAT Part 9 of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide for a stamp duty to be levied on certain financial institutions.

18. THAT Part 10 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which contains provision for relief from capital acquisitions tax on certain gifts or inheritances of agricultural and business property, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

19. THAT Part 22B of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions in relation to vacant homes tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide for an increase in the rate of vacant homes tax.

20. THAT Part 18E of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the defective concrete products levy, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

21. THAT the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended by the insertion of Part 4A to provide for the transposition of Council Directive (EU) 2022/2523 of 15 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union and, for those purposes, that the provisions of that Act which deal with the administration of taxes be further amended in the manner and to the extent specified in the Act giving effect to this Resolution.