Finance Bill 2023

Plain-English summary AI · claude-haiku-4-5-20251001

• Introduces new taxes, removes old ones, and adjusts tax rates and stamp duties across the economy.
• Fixes rules for the Temporary Business Support Scheme and adds financial support for certain economic sectors.
• Makes technical changes to the Finance Act 2022 and sets rules for how taxes are collected and enforced.

Stage timeline

1. First Stage 33rd Dáil

   9 Mar 2023
2. Second Stage 33rd Dáil

   21 Mar 2023
3. Committee Stage 33rd Dáil

   21 Mar 2023
4. Report Stage 33rd Dáil

   29 Mar 2023
5. Fifth Stage 33rd Dáil

   18 Apr 2023
6. Second Stage 26th Seanad

   18 Apr 2023
7. Committee Stage 26th Seanad

   4 May 2023
8. Report Stage 26th Seanad

   9 May 2023
9. Fifth Stage 26th Seanad

   9 May 2023
10. Enacted

    15 May 2023