Alice-Mary Higgins (Independent) | Oireachtas source

I move recommendation No. 36:

In page 163, between lines 23 and 24, to insert the following:

“Report on private pension tax reliefs

103. The Minister shall, within six months of the passing of this Act, lay before both Houses of the Oireachtas a report on private pension tax relief including the following: (a) an assessment of the cost to the Exchequer, including the cost to the Exchequer of changes to policy in this respect over the past 10 years;

(b) a comparative gender analysis of tax reliefs;

(c) the distributional impact; and

(d) the potential impacts or benefits of a shift from a marginal rate to a 30 per cent standard rate approach for private pension tax relief in respect of cost to the Exchequer and gender impact.”.