Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Bill 2023

What this bill does AI · claude-haiku-4-5-20251001

• Imposes a temporary 75% tax on fossil fuel companies' profits above 120% of their average profits in 2022 and 2023, collected by Revenue Commissioners by specified dates.
• Requires energy companies (deriving 75%+ turnover from extraction, mining, refining or coke manufacture) to register and file returns with detailed profit calculations and anti-avoidance provisions.
• Establishes enforcement mechanisms including surcharges (5-10%), interest on overdue amounts, €3,000 penalties for non-compliance, and appeal rights to Appeal Commissioners.

Stage timeline What do these stages mean?

1. First Stage 33rd Dáil

   22 Jun 2023
2. Second Stage 33rd Dáil

   22 Jun 2023
3. Committee Stage 33rd Dáil

   5 Jul 2023
4. Report Stage 33rd Dáil

   5 Jul 2023
5. Fifth Stage 33rd Dáil

   5 Jul 2023
6. Second Stage 26th Seanad

   5 Jul 2023
7. Committee Stage 26th Seanad

   6 Jul 2023
8. Report Stage 26th Seanad

   11 Jul 2023
9. Fifth Stage 26th Seanad

   11 Jul 2023
10. Enacted

    17 Jul 2023

Debates

• Committee and Remaining Stages 11 Jul 2023 ↗
• Second Stage 6 Jul 2023 ↗
• Financial Resolution 5 Jul 2023 ↗
• Second Stage (Resumed) 29 Jun 2023 ↗
• Second Stage 27 Jun 2023 ↗

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