Finance Bill 2023

What this bill doesAI · claude-haiku-4-5-20251001

• Extends six agricultural tax reliefs (farm restructuring, young farmer stock relief, slurry storage allowances) to end-2024 or end-2025, updated to comply with new EU Agricultural Block Exemption Regulation.
• Reduces mineral oil tax on petrol, diesel and marked gas oil in stages through October 2023; extends 9% VAT rate on electricity, gas and hospitality until August-October 2023.
• Amends Temporary Business Energy Support Scheme: lowers energy cost increase threshold from 50% to 30%, raises payment from 40% to 50% of costs, extends deadline to July 2023.

Stage timelineWhat do these stages mean?

1. First Stage33rd Dáil

   9 Mar 2023
2. Second Stage33rd Dáil

   21 Mar 2023
3. Committee Stage33rd Dáil

   21 Mar 2023
4. Report Stage33rd Dáil

   29 Mar 2023
5. Fifth Stage33rd Dáil

   18 Apr 2023
6. Second Stage26th Seanad

   18 Apr 2023
7. Committee Stage26th Seanad

   4 May 2023
8. Report Stage26th Seanad

   9 May 2023
9. Fifth Stage26th Seanad

   9 May 2023
10. Enacted

    15 May 2023

Debates

• Report and Final Stages9 May 2023↗
• Committee Stage4 May 2023↗
• Second Stage25 Apr 2023↗
• Financial Resolution18 Apr 2023↗
• Financial Resolution22 Mar 2023↗
• Second Stage21 Mar 2023↗

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