Results 41-60 of 34,415 for speaker:Paschal Donohoe

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 26: In page 56, line 27, to delete “subsection (3)” and substitute “subsection (4)”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 27: In page 57, between lines 24 and 25, to insert the following: “ ‘qualifying trade’, in relation to a relevant contractor, means a trade carried out by the relevant contractor, which— (a) is not an excepted trade, and (b) consists wholly or mainly of the construction or refurbishment of buildings or structures;”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 28: In page 57, between lines 27 and 28, to insert the following: “ ‘relevant beneficial owner’ means a beneficial owner of a completed development that is not a relevant person in respect of that completed development;”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 29: In page 57, between lines 36 and 37, to insert the following: “ ‘relevant contractor’, in relation to a completed development, means a company that develops the completed development pursuant to a contract entered into with the beneficial owner, or where there is more than one beneficial owner, the beneficial owners, of that completed...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 30: In page 58, to delete lines 1 to 7 and substitute the following: “ ‘relevant person’ means— (a) a property developer that— (i) in the course of a relevant property development trade, develops a completed development, and (ii) on the relevant date is a beneficial owner of the completed development, or (b) a relevant...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 31: In page 58, between lines 21 and 22, to insert the following: “(3) (a) Where, on the relevant date, a completed development is beneficially owned by a relevant beneficial owner, then— (i) the relevant beneficial owner, or (ii) where there is more than one relevant beneficial owner, each relevant beneficial owner, may make a declaration in...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 32: In page 58, line 22, to delete “(3) Where—” and substitute “(4) Where—”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 33: In page 58, line 26, to delete “relevant property development trade” and substitute “relevant property development trade or a qualifying trade, as the case may be,”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 34: In page 58, line 34, to delete “subsection (4)” and substitute “subsection (5)”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 35: In page 58, to delete line 35 and substitute “(5) Subject to subsections (6) and (7), the amount of the enhanced”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 37: In page 59, to delete line 6 and substitute the following: “(6)The amount of the enhanced deduction in respect of a completed”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 38: In page 59, to delete lines 13 to 16, and substitute the following: “beneficially owned by the relevant person, or in the case of a relevant person who is a relevant contractor is deemed, by virtue of subsection (3)(d), to be beneficially owned by the relevant person, on the relevant date.”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 39: In page 59, to delete line 17 and substitute the following: “(7)Any amount of eligible expenditure incurred by a relevant person in”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 40: In page 59, line 31, to delete “subsection (4)” and substitute “subsection (5)”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 41: In page 59, to delete line 32 and substitute the following: “(8)Where expenditure is incurred by a relevant person in connection with”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 42: In page 59, to delete line 37 and substitute the following: “(9) (a) A claim under this section shall be made by a relevant person”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 43: In page 60, to delete lines 8 and 9 and substitute the following: “(10) (a) Where, in computing for tax purposes the profits of a relevant property development trade or a qualifying trade, as the case may be, an enhanced deduction has been”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 44: In page 60, line 16, to delete “relevant property development trade” and substitute “relevant property development trade or a qualifying trade, as the case may be,”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I thank the three Deputies for the contributions they have made. First, the reason I am proposing the section to the committee today is because of my view that this will lead to more apartments being built. If we look at the apartment trends we saw develop across last year, we have seen that the number of new apartments that are being commenced and completed is going in the wrong direction....

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I thank the Deputies very much for those questions. I accept there is an issue with productivity in the private sector, and indeed in the public sector, with regard to the delivery of more homes but in the answer I gave to Deputy O'Callaghan, I made the point the Department of housing already has many different measures under way to support productivity within the sector. I outlined what...