Dáil debates
Tuesday, 25 November 2025
Financial Resolution No. 2: Value Added Tax
5:10 am
Simon Harris (Wicklow, Fine Gael)
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I move:
(1) THAT section 477C of the Taxes Consolidation Act 1997 (No. 39 of 1997) is amended, in subparagraph (ii) of the definition in subsection (1) of "qualifying residence", by the substitution of "paragraph (c) or (cac), as the case may be, of section 46(1)," for "section 46(1)(c)".
(2) THAT this Resolution shall have effect on and from 26 November 2025.
(3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).
Tá
William Aird, Catherine Ardagh, Grace Boland, Brian Brennan, Shay Brennan, James Browne, Colm Burke, Mary Butler, Paula Butterly, Jerry Buttimer, Malcolm Byrne, Thomas Byrne, Michael Cahill, Catherine Callaghan, Seán Canney, Micheál Carrigy, Jennifer Carroll MacNeill, Jack Chambers, Peter Cleere, John Clendennen, Michael Collins, John Connolly, Joe Cooney, Emer Currie, Martin Daly, Aisling Dempsey, Cormac Devlin, Albert Dolan, Frank Feighan, Seán Fleming, Norma Foley, Pat Gallagher, Noel Grealish, Marian Harkin, Simon Harris, Barry Heneghan, Martin Heydon, Emer Higgins, Keira Keogh, John Lahart, James Lawless, Paul Lawless, David Maxwell, Paul McAuliffe, Noel McCarthy, Charlie McConalogue, Tony McCormack, Helen McEntee, Séamus McGrath, Erin McGreehan, Kevin Moran, Aindrias Moynihan, Michael Moynihan, Shane Moynihan, Jennifer Murnane O'Connor, Michael Murphy, Joe Neville, Darragh O'Brien, Jim O'Callaghan, James O'Connor, Kieran O'Donnell, Richard O'Donoghue, Patrick O'Donovan, Ryan O'Meara, John Paul O'Shea, Christopher O'Sullivan, Pádraig O'Sullivan, Naoise Ó Cearúil, Seán Ó Fearghaíl, Naoise Ó Muirí, Neale Richmond, Peter Roche, Eamon Scanlon, Niamh Smyth, Edward Timmins, Gillian Toole, Peadar Tóibín, Robert Troy, Barry Ward.
Níl
Ciarán Ahern, Ivana Bacik, Cathy Bennett, John Brady, Pat Buckley, Joanna Byrne, Matt Carthy, Rose Conway-Walsh, Ruth Coppinger, Réada Cronin, David Cullinane, Jen Cummins, Pa Daly, Pearse Doherty, Paul Donnelly, Aidan Farrelly, Mairéad Farrell, Gary Gannon, Ann Graves, Johnny Guirke, Eoin Hayes, Séamus Healy, Eoghan Kenny, Martin Kenny, Claire Kerrane, George Lawlor, Pádraig Mac Lochlainn, Donna McGettigan, Conor McGuinness, Denise Mitchell, Paul Murphy, Johnny Mythen, Gerald Nash, Natasha Newsome Drennan, Shónagh Ní Raghallaigh, Cian O'Callaghan, Robert O'Donoghue, Roderic O'Gorman, Louis O'Hara, Louise O'Reilly, Darren O'Rourke, Eoin Ó Broin, Donnchadh Ó Laoghaire, Ruairí Ó Murchú, Aengus Ó Snodaigh, Fionntán Ó Súilleabháin, Liam Quaide, Maurice Quinlivan, Pádraig Rice, Conor Sheehan, Marie Sherlock, Duncan Smith, Brian Stanley, Charles Ward, Mark Ward, Jennifer Whitmore.