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Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: That charge is below you and you know it.

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: You know that is below you.

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: This is politics of the worst kind.

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: Listen to what you have said, reflect on it and decide whether you think it is a charge worth making.

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: It is below you to make such charges.

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: Do you honestly believe I am making a choice between animal welfare and supporting families at risk of domestic abuse?

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: Answer my question.

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: You are not answering my question because you know that the charge is unfounded and unfair.

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: Do you believe I am making that choice?

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: I will ask you again. Do you believe the Government is making a choice between animal welfare and supporting families at risk of domestic abuse?

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: That is not the question I am putting to you. I am asking: do you believe we are making that choice?

Finance Bill 2025: Second Stage (21 Oct 2025)

Paschal Donohoe: I move: "That the Bill be now read a Second Time." We are here today to begin our consideration of the Finance Bill 2025, which will give the necessary legal basis to the decisions announced in the budget and make a number of other necessary changes to tax legislation. In budget 2026, the Minister, Deputy Chambers, and I announced a budgetary package of €9.4 billion, as set out in...

Written Answers — Department of Finance: Central Bank of Ireland (21 Oct 2025)

Paschal Donohoe: Bridging finance can provide the funds needed to purchase a new home without waiting for the sale of a previous one. Where such finance is secured on a residential property, it is subject to the Central Bank’s mortgage lending rules. There is no legal or regulatory provision which prevents lenders from providing bridging finance. However, in the case of older or retired people who...

Written Answers — Department of Finance: Departmental Data (21 Oct 2025)

Paschal Donohoe: I propose to take Questions Nos. 286 and 287 together. Chapter IV of Part II of the Finance Act 1992 provides for the registration of vehicles, the charging of vehicle registration tax and the assignment of a unique identification mark to each vehicle upon registration. The Vehicle Regulation and Taxation Regulations, 1992 (as amended), set out the detailed requirements for the format of...

Written Answers — Department of Finance: Financial Services (21 Oct 2025)

Paschal Donohoe: The number of active complaints received by the Financial Services and Pensions Ombudsman (FSPO), which did not have a preliminary decision or legally binding decision issued in the years requested, are set out in Table 1 below. Table 1 Year (31 Dec) Number of active complaints which did not have a preliminary decision or legally binding decision issued ...

Written Answers — Department of Finance: Budget 2026 (21 Oct 2025)

Paschal Donohoe: I propose to take Questions Nos. 289, 303 and 321 together. The Deputies have asked about deemed disposal and Exchange Traded Funds (ETFs). Deemed disposal rules apply to investments in Irish domiciled investment funds and life assurance products, as well as equivalent offshore funds and certain foreign life assurance products. For Irish domiciled investment funds and life assurance...

Written Answers — Department of Finance: Departmental Contracts (21 Oct 2025)

Paschal Donohoe: I wish to advise the Deputy that my department has not conducted any tendering processes for public infrastructure projects in the years specified.

Written Answers — Department of Finance: Trade Relations (21 Oct 2025)

Paschal Donohoe: In accordance with international law, Ireland distinguishes between the territory of the State of Israel and the territories occupied since 1967 and ensures that any bilateral agreements with Israel do not apply to the occupied territories. A whole of Government approach is applied to this policy of differentiation and the Department of Foreign Affairs ensures that there is information...

Written Answers — Department of Finance: Budget 2026 (21 Oct 2025)

Paschal Donohoe: I propose to take Questions Nos. 292, 312, 316, 317 and 328 together. The Programme for Government has committed to support small and medium enterprises, especially those in the retail and hospitality sectors. The VAT reduction announced in Budget 2026 will apply to food and catering services and to hairdressing services. The measure will not apply to entertainment such as admissions to...

Written Answers — Department of Finance: Tax Data (21 Oct 2025)

Paschal Donohoe: I am advised by Revenue, that the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law is required to comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which...

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