Finance (No. 2) Bill 2013: Financial Resolutions

I move:

THAT section 253 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for relief to individuals on loans applied in acquiring interest in partnerships, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Schedule 3 to the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide for the cessor of top slicing relief in respect of payments made on or after 1 January 2014.

THAT Chapter 1 of Part 15 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions for personal allowances and reliefs, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in the manner and to the extent specified in the Act giving effect to this Resolution to provide—

(a) in section 462 of that Act for the cessor of One-Parent Family Tax Credit for the year of assessment 2014 and subsequent years, and

(b) in section 462B for the granting of a credit to be known as Single Person Child Carer Credit for the year of assessment 2014 and subsequent years.

THAT section 473A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for relief for fees paid for third level education, etc. and Schedule 29 to that Act, which relates to provisions referred to in sections 1052, 1054 and 1077E of that Act, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Chapter 1 of Part 18 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains the rules governing the deduction and administration of professional services withholding tax, and Schedule 13 to that Act, which contains a list of the accountable persons that are required to operate professional services withholding tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Chapters 1 and 2C of Part 30 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relate respectively to occupational pension schemes and the limit on tax-relieved pension funds, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Part 23 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains the principal provisions relating to Farming and market gardening, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 766 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for a tax credit for expenditure on certain research and development activities, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Part 8 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides rules for the taxation of—

(a) interest paid or credited on certain deposit accounts, and

(b) dividends paid or credited on credit union share accounts,

be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Part 18 of the Taxes Consolidation Act 1997 (No. 39 of 1997), be amended in the manner and to the extent specified in the Act giving effect to this Resolution, to provide for a withholding tax on payments made to non-resident artistes by companies qualifying for relief for investment in films.

THAT section 891E of the Taxes Consolidation Act 1997 (No. 39 of 1997), which implements the Agreement to Improve Tax Compliance and Provide for Reporting and Exchange of Information concerning Tax Matters (United States of America) Order 2013 (S.I. No. 33 of 2013), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT paragraph 7(3)(c) of Schedule 24 to the Taxes Consolidation Act 1997 (No. 39 of 1997), which allows relief for double taxation by means of a reduction against income, be amended in the manner and to the extent specified in the Act giving effect to this

Resolution.

THAT Parts 26 and 27 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provide for the taxation and returns of life assurance companies, unit trusts and offshore funds, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 77 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains miscellaneous rules for the computation of income, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 23A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains rules concerning the tax residence of companies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Paragraph 91 of Schedule 24 to the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides increased credit relief for foreign tax in respect of certain foreign dividends, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 29 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which sets out the persons who are chargeable to capital gains tax and the extent to which they are chargeable to that tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 552 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which sets out the rules for determining the expenditure which is allowed in computing capital gains tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Chapter 1 of Part 2 of the Finance Act 1999 (No. 2 of 1999), which provides, inter alia, for relief from mineral oil tax for qualifying road transport operators, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Chapter 1 of Part 2 of the Finance Act 2001 (No. 7 of 2001), which provides, inter alia, for—

(a) the liability of persons for the excise duty on excisable products, and

(b) the granting of relief from excise duty on excisable products,

be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 59 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which relates to deduction for tax borne or paid, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) be amended in the manner and to the extent specified in the Act giving effect to this Resolution, to provide for the insertion of section 62A, which relates to the adjustment of tax deductible in relation to unpaid consideration.

THAT section 64 of the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which relates to the capital goods scheme, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT in the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010) section 2(1) in so far as it provides for the definition of ‘livestock’, section 46(1) in so far as it relates to the rate of value-added tax chargeable in relation to the supply of livestock and live greyhounds and to the hire of horses, and Schedule 3 in so far as it relates to the supply of horses, greyhounds and animal insemination services be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT section 125B of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which imposes a levy on pension scheme assets, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT Part 9 of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) be amended, in the manner and to the extent specified in the Act giving effect to this Resolution, to provide for the imposition of a levy on certain financial institutions.

Although this is a technical motion, we are opposed to it going to Committee Stage because included in these resolutions is a measure facilitating a cut to the single parent’s allowance. Accordingly, we will be calling for a vote.

Question put:
The Dáil divided: Tá, 76; Níl, 39.

  • Bannon, James.
  • Barry, Tom.
  • Breen, Pat.
  • Buttimer, Jerry.
  • Cannon, Ciarán.
  • Carey, Joe.
  • Coffey, Paudie.
  • Conlan, Seán.
  • Connaughton, Paul J.
  • Conway, Ciara.
  • Coonan, Noel.
  • Corcoran Kennedy, Marcella.
  • Costello, Joe.
  • Creed, Michael.
  • Deasy, John.
  • Doherty, Regina.
  • Donohoe, Paschal.
  • Dowds, Robert.
  • Doyle, Andrew.
  • Durkan, Bernard J.
  • Farrell, Alan.
  • Feighan, Frank.
  • Ferris, Anne.
  • Fitzgerald, Frances.
  • Fitzpatrick, Peter.
  • Flanagan, Charles.
  • Flanagan, Terence.
  • Gilmore, Eamon.
  • Griffin, Brendan.
  • Harrington, Noel.
  • Harris, Simon.
  • Heydon, Martin.
  • Howlin, Brendan.
  • Humphreys, Heather.
  • Humphreys, Kevin.
  • Keating, Derek.
  • Kehoe, Paul.
  • Kenny, Seán.
  • Kyne, Seán.
  • Lawlor, Anthony.
  • Lynch, Ciarán.
  • Lyons, John.
  • McEntee, Helen.
  • McGinley, Dinny.
  • McHugh, Joe.
  • McLoughlin, Tony.
  • McNamara, Michael.
  • Mitchell, Olivia.
  • Mitchell O'Connor, Mary.
  • Mulherin, Michelle.
  • Murphy, Dara.
  • Murphy, Eoghan.
  • Nash, Gerald.
  • Naughten, Denis.
  • Neville, Dan.
  • Nolan, Derek.
  • Ó Ríordáin, Aodhán.
  • O'Donnell, Kieran.
  • O'Donovan, Patrick.
  • O'Mahony, John.
  • O'Sullivan, Jan.
  • Penrose, Willie.
  • Perry, John.
  • Phelan, Ann.
  • Phelan, John Paul.
  • Rabbitte, Pat.
  • Reilly, James.
  • Ryan, Brendan.
  • Sherlock, Sean.
  • Spring, Arthur.
  • Stagg, Emmet.
  • Stanton, David.
  • Tuffy, Joanna.
  • Wall, Jack.
  • Walsh, Brian.
  • White, Alex.

Níl

  • Boyd Barrett, Richard.
  • Broughan, Thomas P.
  • Browne, John.
  • Calleary, Dara.
  • Collins, Joan.
  • Colreavy, Michael.
  • Crowe, Seán.
  • Daly, Clare.
  • Doherty, Pearse.
  • Donnelly, Stephen S.
  • Dooley, Timmy.
  • Ferris, Martin.
  • Flanagan, Luke 'Ming'.
  • Fleming, Tom.
  • Grealish, Noel.
  • Halligan, John.
  • Healy, Seamus.
  • Healy-Rae, Michael.
  • Kelleher, Billy.
  • Kirk, Seamus.
  • Kitt, Michael P.
  • Mac Lochlainn, Pádraig.
  • McConalogue, Charlie.
  • McGrath, Finian.
  • McGrath, Mattie.
  • McGuinness, John.
  • McLellan, Sandra.
  • Nulty, Patrick.
  • Ó Caoláin, Caoimhghín.
  • Ó Cuív, Éamon.
  • Ó Fearghaíl, Seán.
  • Ó Snodaigh, Aengus.
  • Pringle, Thomas.
  • Ross, Shane.
  • Shortall, Róisín.
  • Smith, Brendan.
  • Stanley, Brian.
  • Tóibín, Peadar.
  • Wallace, Mick.
Tellers: Tá, Deputies Emmet Stagg and Paul Kehoe; Níl, Deputies Aengus Ó Snodaigh and Pádraig Mac Lochlainn.
Question declared carried.