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

Paschal Donohoe: It is somewhat appropriate given that we are having a discussion on the audiovisual sector.

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

Paschal Donohoe: My officials have now informed me that the figure is €33 million.

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

Paschal Donohoe: It was because that figure at the time included news periodicals because at the time we thought we could separate them out.

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

Paschal Donohoe: I am reluctant to give an evaluation in respect of a particular publication like that. I am accompanied by an official from Revenue who is not indicating to me that I should. I will need to come back to the Deputy on that or perhaps to the company itself.

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

Paschal Donohoe: It is certainly possible but we are not designing this tax with a view to holiday homes. We are designing it with regard to a certain level of use. If the level of use is more than 30 days, there will be no liability to the tax in respect of a holiday home. However, as I have said, if it is used for fewer than 30 days, there will be a liability.

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...

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