Paul Gavan (Sinn Fein) | Oireachtas source

I move recommendation No. 14:

In page 96, between lines 3 and 4, to insert the following:

“Report on the introduction of a higher rate of capital gains tax on high-income individuals

40.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the introduction of a 40 percent rate of capital gains tax on the disposal of assets made by high-income individuals, including income generated by gains.”.

I am conscious that we are running out of time so I will simply press the recommendation. We have had a good airing of views and I fear we will not reach agreement with the Minister on this.