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Finance (Covid-19 and Miscellaneous Provisions) Bill 2022

(Bill 26 of 2022)

Bill entitled an Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise; to otherwise make further provision in connection with finance; to make provision for the exemption from income tax of the payment generally referred to and commonly known as the Pandemic Special Recognition Payment and for that purpose to amend the Taxes Consolidation Act 1997; to make provision for supports to employers and certain businesses and for that purpose to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020, the Taxes Consolidation Act 1997, the Social Welfare Consolidation Act 2005 and the Value-Added Tax Consolidation Act 2010; to provide for the repayment of stamp duty on cost rental dwellings and for that purpose to amend the Stamp Duties Consolidation Act 1999; to provide for the waiver of excise duty charged on certain special exemption orders granted under section 5 of the Intoxicating Liquor Act 1927; to provide for the tax treatment of certain payments to holders of sea-fishing boat licences arising under a scheme to be established by the Minister for Agriculture, Food and the Marine pursuant to Regulation (EU) 2021/1755 of the European Parliament and of the Council of 6 October 2021 and for that purpose to amend the Taxes Consolidation Act 1997; to provide for cost recovery mechanisms in relation to the Central Bank of Ireland, as operator of two beneficial ownership registers; and to provide for related matters.

Last updated: 19 May 2022

Sponsored by: Minister for Finance

Source: Government

Originating House: Dáil Éireann

History of this Bill

Amendments in the second House have been referred back to the first House, where it will go through some of the Stages of debate again.

17 May 2022

Dáil Éireann
Seanad Éireann
  • Dáil First Stage

    4 Mar 2022

    Dáil First Stage

    The Bill is initiated or presented to the House

    4 Mar 2022

    Completed

  • Dáil Second Stage

    9 Mar 2022

    Dáil Second Stage

    The general principles of the Bill are debated

    9 Mar 2022

    Completed

  • Dáil Third Stage

    10 Mar 2022

    Dáil Third Stage

    The Bill is examined section by section and amendments may be made

    (Also known as Committee Stage)

    10 Mar 2022

    Completed

  • Dáil Fourth Stage

    6 Apr 2022

    Dáil Fourth Stage

    Amendments arising out of Committee Stage are considered

    (Also known as Report Stage)

    6 Apr 2022

    Completed

  • Dáil Fifth Stage

    4 May 2022

    Dáil Fifth Stage

    Final statements on the Bill are made and it is set down for Second Stage in the Seanad

    (Also known as Final Stage)

    4 May 2022

    Completed

  • Seanad First Stage

    n/a

    Seanad First Stage

    The Bill is deemed to have passed Seanad First Stage

    n/a

    Completed

  • Seanad Second Stage

    4 May 2022

    Seanad Second Stage

    The general principles of the Bill are debated

    4 May 2022

    Completed

  • Seanad Third Stage

    10 May 2022

    Seanad Third Stage

    The Bill is examined section by section and amendments may be made
    (Also known as Committee Stage)

    10 May 2022

    Completed

  • Seanad Fourth Stage

    17 May 2022

    Seanad Fourth Stage

    Amendments arising out of Committee Stage are considered
    (Also known as Report Stage)

    17 May 2022

    Completed

  • Seanad Fifth Stage

    17 May 2022

    Seanad Fifth Stage

    Final statements on the Bill are made
    (Also known as Final Stage)

    17 May 2022

    Completed

  • Enacted

    n/a

    Enacted

    The Bill is signed into law by the President

    n/a

    Future Stage

 

4 May 2022

As passed by Dáil Éireann

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022

6 Apr 2022

As amended in Committee/Select Committee (Dáil Eireann)

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022

4 Mar 2022

As initiated

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022

Amendments

19 May 2022

Cream List

Cream List [Seanad amendments to Dáil Bill]

17 May 2022

Committee Stage

Numbered List [Seanad]

3 May 2022

Report Stage

Numbered List [Dáil]

5 Apr 2022

Committee Stage

Numbered List [Dáil]

Debates

17 May 2022

Seanad Éireann

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Committee and Remaining Stages

10 May 2022

Seanad Éireann

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Second Stage

4 May 2022

Dáil Éireann

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Report and Final Stages

6 Apr 2022

Select Committee On Finance, Public Expenditure And Reform, And Taoiseach

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Committee Stage

10 Mar 2022

Dáil Éireann

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Referral to Select Committee

9 Mar 2022

Dáil Éireann

Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Second Stage

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