Finance Bill 2019: Financial Resolutions

I move the following Resolutions:

THAT Chapter 4 of Part 5 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to other benefit in kind charges, be amended in sections 121 and 121A in the manner and to the extent specified in the Act giving effect to this Resolution.”

THAT Part 11C of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to emissions-based limits on capital allowances and expenses for certain road vehicles, be amended in sections 380L and 380M in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT Part 6 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions in relation to distributions and dividend withholding tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT Chapter 2 of Part 29 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains provisions for allowances and credits for scientific and certain other research, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT Part 35A of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides rules on transfer pricing, be substituted in the manner and to the extent specified in the Act giving rise to this Resolution.”
THAT section 110 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the taxation of special purpose companies set up to securitise assets, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT Chapter 1B of Part 27 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the taxation of Irish real estate funds, 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, by inserting Part 35C giving effect to Council Directive (EU) 2016/1164 of 12 July 2016 as regards hybrid mismatches, in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 739J of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the taxation of investment limited partnerships, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT Part 28 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the charge to tax under Schedule D, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 96 of, and Schedules 2 and 2A to, the Finance Act 1999 (No. 2 of 1999), which provide for the carbon charge and rates of mineral oil tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 98 of the Finance Act 1999 (No. 2 of 1999), which provides for repayment of mineral oil tax paid on heavy oil or liquefied petroleum gas used by a horticultural producer, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT Schedule 2 to the Finance Act 2008 (No. 3 of 2008), which provides for the rates of electricity tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 67 of the Finance Act 2010 (No. 5 of 2010), which provides for the charging and rates of natural gas carbon tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 78 of, and Schedule 1 to, the Finance Act 2010 (No. 5 of 2010), which provide for the charging and rates of solid fuel carbon tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 132 of the Finance Act 1992 (No. 9 of 1992), which sets out the charge of excise duty (vehicle registration tax), be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 135C of the Finance Act 1992 (No. 9 of 1992), which sets out the remission or repayment in respect of vehicle registration tax on certain hybrid vehicles, certain flexible fuel vehicles, certain plug-in hybrid electric vehicles, certain electric vehicles and certain electric motorcycles, 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 Chapter 1 of Part 8 which relates to general provisions in connection with deductions, in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT Schedule 3 to the Value-Added Tax Consolidation Act 2010 (No. 31 of 2010), which relates to goods and services chargeable at the reduced rate, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 124B of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides for a stamp duty in the form of a levy on certain premiums of life assurance, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 125 of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides for a stamp duty in the form of a levy on certain premiums of insurance, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 86 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), which provides for an exemption from capital acquisitions tax in the case of a gift or an inheritance of certain dwelling houses, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 481 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for a payable tax credit for relevant expenditure on films, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
THAT section 485C of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for the interpretation of Chapter 2A of Part 15 of that Act, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.”
Question put:
The Dáil divided: Tá, 88; Níl, 47; Staon, 0.

  • Aylward, Bobby.
  • Bailey, Maria.
  • Barrett, Seán.
  • Brassil, John.
  • Breathnach, Declan.
  • Breen, Pat.
  • Brophy, Colm.
  • Browne, James.
  • Bruton, Richard.
  • Burke, Peter.
  • Byrne, Thomas.
  • Cahill, Jackie.
  • Calleary, Dara.
  • Canney, Seán.
  • Carey, Joe.
  • Casey, Pat.
  • Cassells, Shane.
  • Chambers, Lisa.
  • Collins, Niall.
  • Corcoran Kennedy, Marcella.
  • Coveney, Simon.
  • Cowen, Barry.
  • Creed, Michael.
  • Curran, John.
  • D'Arcy, Michael.
  • Deering, Pat.
  • Donnelly, Stephen.
  • Donohoe, Paschal.
  • Dooley, Timmy.
  • Doyle, Andrew.
  • Durkan, Bernard J.
  • English, Damien.
  • Farrell, Alan.
  • Flanagan, Charles.
  • Grealish, Noel.
  • Griffin, Brendan.
  • Halligan, John.
  • Harris, Simon.
  • Harty, Michael.
  • Haughey, Seán.
  • Heydon, Martin.
  • Humphreys, Heather.
  • Kehoe, Paul.
  • Kyne, Seán.
  • Lahart, John.
  • Lawless, James.
  • Lowry, Michael.
  • MacSharry, Marc.
  • Madigan, Josepha.
  • Martin, Micheál.
  • McConalogue, Charlie.
  • McEntee, Helen.
  • McGrath, Finian.
  • McGrath, Michael.
  • McGuinness, John.
  • McHugh, Joe.
  • McLoughlin, Tony.
  • Mitchell O'Connor, Mary.
  • Moran, Kevin Boxer.
  • Moynihan, Aindrias.
  • Moynihan, Michael.
  • Murphy O'Mahony, Margaret.
  • Murphy, Dara.
  • Murphy, Eoghan.
  • Murphy, Eugene.
  • Naughten, Denis.
  • Naughton, Hildegarde.
  • Neville, Tom.
  • Noonan, Michael.
  • O'Brien, Darragh.
  • O'Callaghan, Jim.
  • O'Connell, Kate.
  • O'Dea, Willie.
  • O'Donovan, Patrick.
  • O'Dowd, Fergus.
  • O'Keeffe, Kevin.
  • O'Rourke, Frank.
  • Ó Cuív, Éamon.
  • Phelan, John Paul.
  • Rabbitte, Anne.
  • Ring, Michael.
  • Rock, Noel.
  • Scanlon, Eamon.
  • Smith, Brendan.
  • Smyth, Niamh.
  • Stanton, David.
  • Troy, Robert.
  • Zappone, Katherine.

Níl

  • Adams, Gerry.
  • Barry, Mick.
  • Boyd Barrett, Richard.
  • Brady, John.
  • Broughan, Thomas P.
  • Buckley, Pat.
  • Burton, Joan.
  • Collins, Joan.
  • Collins, Michael.
  • Connolly, Catherine.
  • Coppinger, Ruth.
  • Crowe, Seán.
  • Cullinane, David.
  • Doherty, Pearse.
  • Ellis, Dessie.
  • Ferris, Martin.
  • Fitzmaurice, Michael.
  • Fitzpatrick, Peter.
  • Healy, Seamus.
  • Howlin, Brendan.
  • Kelly, Alan.
  • Kenny, Gino.
  • Kenny, Martin.
  • Martin, Catherine.
  • McDonald, Mary Lou.
  • McGrath, Mattie.
  • Mitchell, Denise.
  • Munster, Imelda.
  • Murphy, Catherine.
  • Murphy, Paul.
  • Nolan, Carol.
  • O'Reilly, Louise.
  • O'Sullivan, Jan.
  • O'Sullivan, Maureen.
  • Ó Broin, Eoin.
  • Ó Caoláin, Caoimhghín.
  • Ó Snodaigh, Aengus.
  • Penrose, Willie.
  • Pringle, Thomas.
  • Quinlivan, Maurice.
  • Ryan, Brendan.
  • Ryan, Eamon.
  • Sherlock, Sean.
  • Shortall, Róisín.
  • Smith, Bríd.
  • Stanley, Brian.
  • Tóibín, Peadar.

Staon

Tellers: Tá, Deputies Seán Kyne and Tony McLoughlin; Níl, Deputies Aengus Ó Snodaigh and Denise Mitchell.
Question declared carried.