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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: No. The cap plays a part in it because we have to look at what the higher energy uses could be and be confident that with the cap in place we have an ability to contain businesses' costs with them. We have done modelling on it and we have looked at the different scenarios. I am happy to share information on that modelling, which has given us a degree of assurance on the cost estimate I...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 101: In page 191, after line 37, to insert the following: “ “TBESS” means Temporary Business Energy Support Scheme; “TBESS electricity bill” means an electricity invoice or electricity statement, as the case may be; “TBESS gas bill” means a gas invoice or gas statement, as the case may be;”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 139: In page 206, line 3, after “the” where it secondly occurs to insert “TBESS”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 140: In page 206, line 6, after “the” where it thirdly occurs to insert “TBESS electricity”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 142: In page 206, line 10, after “the” where it secondly occurs to insert “TBESS”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 143: In page 206, line 23, after “the” where it thirdly occurs to insert “TBESS gas”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 144: In page 206, line 24, after “the” where it thirdly occurs to insert “TBESS gas”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 145: In page 206, line 27, to delete “electricity” and substitute “TBESS gas”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 146: In page 206, line 30, after “the” where it thirdly occurs to insert “TBESS gas”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 147: In page 206, line 31, after “the” where it thirdly occurs to insert “TBESS gas”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 148: In page 206, line 34, to delete “electricity” and substitute “TBESS gas”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 149: In page 207, line 7, to delete “company” and substitute “person”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 150: In page 207, line 9, to delete “company” and substitute “person”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 151: In page 207, to delete lines 11 to 20 and substitute the following: “(a) the amount that is required by subsection (17)(a)(II)to be repaid (in this section referred to as “relevant tax”) shall be treated as if it were income tax due and payable by the person from the date the temporary business energy payment was paid by the Revenue...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 152: In page 207, to delete lines 21 to 44, and in page 208, to delete lines 1 to 4 and substitute the following: “(15) Notwithstanding subsection (14), where an officer of the Revenue Commissioners is satisfied there is an amount of relevant tax due to be paid by a person which has not been paid, that officer may make an assessment on the person to the best of...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 153: In page 208, between lines 4 and 5, to insert the following: “(16) The provisions of the Income Tax Acts relating to— (a) assessments to income tax, and (b) the collection and recovery of income tax, shall, in so far as they are applicable, apply to the assessment, collection and recovery of relevant tax.”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 154: In page 208, to delete lines 21 to 42 and substitute the following: “(b) Where a person makes a claim under this section in respect of a claim period, and it subsequently transpires that the claim is an invalid claim or an overclaim, as the case may be, the amount of the temporary business energy payment paid by the Revenue Commissioners in respect of...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 155: In page 209, line 6, to delete “a claim made under this section for” and substitute “an amount claimed under this section in respect of”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 156: In page 209, line 20, to delete “subsection” and substitute “subsections”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 157: In page 211, between lines 5 and 6, to insert the following: “(23) (a) The Revenue Commissioners may where they have reason to believe that a claim made by a person under this section is an invalid claim or an overclaim (in this subsection referred to as a “relevant claim”)— (i) consult with an electricity supplier or gas...

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