P J Sheehan (Cork South West, Fine Gael)
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Question 44: To ask the Minister for Finance the Bills dealing with taxation over the past 20 years which were first introduced in Seanad Éireann before coming to Dáil Éireann. [26900/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The recent Finance Bills have all been classed as Money Bills, which, under Article 21 of the Constitution of Ireland, can only be initiated in Dáil Éireann.

There may be other Bills which would have had some form of taxation provision relating to that particular Bill and which were initiated in Seanad Éireann. This Department would not have records relating to these Bills.