Finance & Tax
Bills affecting taxation, banking, insurance, pensions and the public finances.
149 bills tracked under this topic.
Insurance (Disregard of Certain Medical History and Miscellaneous Provisions) Bill 2025
9 Jul 2026 Fifth Stage Current Catherine Ardagh
- Prohibits financial service providers from discriminating against cancer survivors in accessing insurance, assurance, and mortgage products once they reach five years post-treatment.
- Removes requirement for cancer survivors meeting five-year post-treatment criterion to disclose past diagnosis when applying for financial services.
- Establishes offences and penalties, including fines and imprisonment, for financial service providers who breach these discrimination prohibitions.
Arbitration (Amendment) Bill 2025
11 Jun 2026 Fifth Stage Current
- Amends Arbitration Act 2010 to make investment-protection awards under CETA, EU-Chile agreement, and prescribed future agreements enforceable in Irish courts by High Court order.
- Awards cannot be enforced if doing so would breach Ireland's constitutional order or EU legal autonomy; appeal lies to Supreme Court only by its acceptance.
- Minister for Foreign Affairs may add other investment-protection agreements by statutory order subject to 21-day parliamentary annulment procedure.
Microenterprise Loan Fund (Amendment) Bill 2024
11 May 2026 Cream List Current
- Transfers ownership of Microfinance Ireland from Social Finance Foundation to the Minister for Enterprise, Trade and Employment.
- Establishes a board of directors and chief executive officer for Microfinance Ireland, with director appointments and removals by the Minister.
- Removes Social Finance Foundation's consultation rights and loan repayment obligations; enables superannuation scheme for Microfinance Ireland staff.
Protection of Employees (Employers' Insolvency) (Amendment) Bill 2025
9 Apr 2026 Enacted
- Creates deemed insolvency process: employees can apply to Minister if employer unpaid after 8 weeks; Minister decides based on employer details, tax records, and company filings.
- Extends protection to employers entering personal insolvency arrangements and those ceasing trade without formal wind-up; retrospectively covers claims from October 1983 onwards.
- Clarifies salary ceiling applied consistently to all employment rights awards from the Social Insurance Fund; ensures Circuit Court gender discrimination awards treated as recoverable debts.
Mineral Oil Tax (Emergency Cost of Living Reduction) Bill 2026
19 Mar 2026 Second Stage Current Pearse Doherty
- Grants emergency powers to temporarily reduce mineral oil tax on home heating oil, petrol, auto-diesel, and green diesel to ease cost of living pressures.
- Allows Minister for Finance to extend tax reduction periods by order and must review energy prices regularly to adjust measures accordingly.
- Requires Minister to report monthly on how the tax reduction measures are functioning and whether they remain proportionate to their stated purpose.
Housing Loans Regulations (Fresh Start - Buyout) (Amendment) Bill 2026
19 Mar 2026 Second Stage Current Eoin Ó Broin
- Amends Housing Loans Regulations 2021 to allow people staying in family home after divorce/separation to get local authority housing loans to buyout ex-partner's share.
- Extends eligibility criteria in Regulation 7 to include those retaining ownership post-divorce/separation who need mortgage finance for buyout purposes.
- Enables divorced or legally separated individuals to access housing loan funding from local authorities specifically for acquiring their former partner's property interest.
Credit Review Bill 2024
11 Feb 2026 Enacted
- Establishes Credit Review Service as independent body to review credit decisions for SMEs and farm borrowers, and monitor lending practices affecting these sectors.
- Formalizes and replaces informal guidelines from 2010; repeals section 210 of National Asset Management Agency Act 2009 and related regulations.
- Enables future scope expansion to cover other regulated financial service providers beyond credit institutions, subject to ministerial regulations and consultation.
Health Insurance (Amendment) Bill 2025
20 Jan 2026 Enacted
- Updates Risk Equalisation Fund credits paid to insurers from 1 April 2026, with revised amounts for age-related, hospital utilisation, and high-cost claims credits based on insured population data.
- Adjusts stamp duty levies on health insurance contracts to fund the revised credits, with transitional rates applying 1 January–31 March 2026, then new rates from 1 April 2026.
- Changes Health Insurance Authority Chair appointment term to align with state body governance code; updates high-cost claims percentage threshold.
Appropriation Bill 2025
9 Jan 2026 Enacted
- Authorises €9,680 from Central Fund to cover 2024 State Laboratory Vote overspend and appropriates voted supply funds for 2025.
- Permits €1,433,850 thousand capital spending carryover from 2025 into 2026 under Finance Act 2004 rules.
- Allows temporary repayable advances from Central Fund to Paymaster General's account for January 2026 electronic payments and social welfare disbursements via An Post.
Finance Bill 2025
8 Jan 2026 Enacted
- Raises Universal Social Charge 2% ceiling by €1,318 to €28,700 from 2026 onwards; extends reduced USC rate for medical card holders under 70 earning up to €60,000 until end of 2027.
- Extends rent tax credit to end 2028; provides mortgage interest relief for 2025-2026 with maximum relief of €1,250 and €625 respectively based on interest increases since 2022.
- Introduces new Automatic Enrolment Retirement Savings Scheme tax rules: employer contributions exempt from tax; fund income/gains exempt; retirement payments taxed; extends multiple energy and building renovation capital allowances to 2030.
Employment (Contractual Retirement Ages) Bill 2025
23 Dec 2025 Enacted
- Employees with contractual retirement ages below state pension age can notify employers in writing (3-12 months before retirement) that they do not consent to retire.
- Employers cannot enforce contractual retirement unless they provide written justification showing it serves a legitimate aim and the means are appropriate and necessary.
- Employees can claim compensation up to €40,000 or 104 weeks' pay at the Workplace Relations Commission if employers breach the Act or penalize them for exercising these rights.
Just Transition (Worker and Community Environmental Rights) Bill 2021
11 Dec 2025 Second Stage Defeated Jennifer Whitmore
- Establishes National Just Transition Commission to bring workers, communities, employers and government into dialogue on plans and investments for fair transition to low-carbon economy.
- Requires prescribed bodies to prepare just transition plans promoting sustainable jobs, training and infrastructure in areas dependent on carbon-intensive industries.
- Adds statutory definition of 'just transition' to Climate Action and Low Carbon Development Act 2015 to protect workers and communities vulnerable to zero-carbon transition.
Housing Finance Agency (Amendment) Bill 2025
14 Nov 2025 Enacted
- Increases Housing Finance Agency's statutory borrowing limit from €12 billion to €13.5 billion.
- Amends Section 10(3) of Housing Finance Agency Acts 1981 to 2024 to enable higher borrowing capacity.
- Allows HFA to access additional €1.5 billion in borrowing authority for housing finance operations.
Industrial Relations (Provisions in Respect of Pension Entitlements of Retired Workers) Bill 2021
2 Oct 2025 Committee Stage Current Bríd Smith
- Extends time to dispute pension scheme changes from six months after retirement to six months from when the change was proposed.
- Allows retired workers' organisations to represent members in Workplace Relations Commission cases about pension scheme changes.
- Strengthens retired members' rights to stand for and be elected to pension scheme trustee boards.
Social Welfare (Bereaved Partner’s Pension and Miscellaneous Provisions) Bill 2025
25 Jul 2025 Enacted
- Expands bereaved partner pensions to include surviving qualified cohabitants (after 2+ years together with children or 5+ years without), implementing Supreme Court ruling that prior exclusion was unconstitutional.
- Renames widow/widower/civil partner pension schemes to 'bereaved partner' pensions across contributory, non-contributory, and parent grant programs; applies definitions consistently.
- Allows backdating of payments to 22 January 2024 (Supreme Court decision date) for cohabitant claims; protects existing entitlements of divorced/separated persons under saver clauses.
Occupying Power (Securities and Handling of Settlement Goods) Bill 2025
18 Jul 2025 Second Stage Current Duncan Smith
- Central Bank must refuse to approve prospectus for securities issued by occupying powers and revoke any prior approvals.
- Dismissal of employee for refusing to handle goods produced in occupied settlements is deemed unfair under unfair dismissal law.
- Bill applies to territories designated as occupied by International Court of Justice or International Criminal Court under Geneva Convention.
Taxes Consolidation (Development of Regional Film Industry) (Amendment) Bill 2025
18 Jul 2025 Second Stage Current Aengus Ó Snodaigh
- Amends section 481 of Taxes Consolidation Act 1997 to require Minister for Culture to consider film industry development in low-capacity regions when issuing cultural certificates for film tax relief.
- Empowers Minister to identify and prescribe low-audiovisual-capacity regions by regulation after consulting enterprise minister, Screen Ireland, sector stakeholders, local authorities and communities.
- Allows Minister to include regional development measures in industry development test for section 481 film tax relief to promote production outside Dublin-Wicklow hub.
Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025
9 Jul 2025 Enacted
- Revises Local Property Tax calculation: widens valuation bands by 20%, lowers basic rate from 0.1029% to 0.0906%, introduces tiered rates up to 0.3% for properties over €2.1 million.
- Allows local authorities to increase Local Property Tax by up to 25% and raises income thresholds for deferral eligibility (single person €18,000 to €25,000; couples €30,000 to €40,000).
- Expands Local Property Tax exemption for defective concrete block properties to Clare, Limerick and Sligo; extends 9% VAT rate on gas and electricity to 31 October 2025.
Disability (Personalised Budgets) Bill 2024
26 Jun 2025 Second Stage Current Ollie Crowe
- Amends the Disability Act 2005 to introduce personalised budgets for people with disabilities, allowing them more control over chosen support services.
- Enables service users to receive funding directly or through arrangements that suit their individual needs, rather than standard service provision.
- Specific details on eligibility criteria, budget levels, and implementation timeline not yet publicly available at Second Stage.
Taxes Consolidation (Rights of Performers and Film Workers) (Amendment) Bill 2025
11 Jun 2025 Second Stage Current Aengus Ó Snodaigh
- Amends Section 481 of Taxes Consolidation Act 1997 to add three new conditions for issuing film tax relief certificates: companies must offer Irish performers equal terms to international performers, comply with copyright law, and prohibit 'buy-out' contracts.
- Film producers seeking tax relief must now demonstrate they meet these performer rights and copyright requirements when applying to the Minister for a cultural certificate before production begins.
- Addresses concerns raised by Budgetary Oversight Committee and Irish Equity about protecting performers' intellectual property rights and preventing forced surrender of future residual payments.
Finance (Provision of Access to Cash Infrastructure) Bill 2024
10 Jun 2025 Enacted
- Establishes framework for sufficient cash access: ATMs within 5-10km and minimum per 100,000 people; allows Minister to review criteria if demand drops >15% annually.
- Requires ATM deployers and cash-in-transit providers to register with Central Bank; Bank can revoke registration, issue directions, and enforce compliance with set service standards.
- Central Bank monitors compliance, identifies local cash shortfalls, and can direct designated credit institutions (above market share thresholds) to remedy access gaps.
Water Services (Repeal of Water Charges) Bill 2025
5 Jun 2025 Second Stage Defeated Mary Lou McDonald
- Repeals Part 2 of Water Services Act 2017, removing Uisce Éireann's power to charge domestic customers for water use exceeding a specified threshold.
- Eliminates the legal basis for imposing excess water charges on household users, preventing future charge implementation.
- Bill was defeated at Second Stage; the excess water charge power remains in law.
Broadcasting (Oversight of RTÉ Accounts) (Amendment) Bill 2024
3 Jun 2025 Second Stage Defeated Aengus Ó Snodaigh
- Amends Broadcasting Act 2009 to make RTÉ subject to Comptroller and Auditor General oversight, matching TG4's audit requirements.
- Removes RTÉ from exemption list in Comptroller and Auditor General (Amendment) Act 1993; adds it to mandatory audit list.
- Eliminates special rules allowing RTÉ different audit treatment than other public bodies.
Restrictive Financial Measures (State of Israel) Bill 2025
29 May 2025 Second Stage Defeated Mary Lou McDonald
- Empowers Minister for Finance to make regulations restricting sale, purchase, or investment services related to Israeli government securities if proceeds fund illegal occupation activities.
- Requires Minister to review restrictions every 6 months and apply international law and proportionality principles when deciding to impose measures.
- Makes breaching restrictions an offence and gives Central Bank supervisory and enforcement powers over these restrictive measures.
Safe Deposit Boxes and Related Deposits Bill 2022
28 May 2025 Committee Stage Current Éamon Ó Cuív
- Banks must register all safe deposit box contents and identify owners; after 6 months public notice, unclaimed boxes held 80+ years will be examined by independent auditors to find owners.
- Museum Director inspects unclaimed property deemed historically important and retains it for the State; owners can reclaim items by proving entitlement.
- Unclaimed money from safe deposits transfers annually to Dormant Accounts Fund; unsold property is disposed of by sale; depositors can claim repayment from the Fund.
Illegal Israeli Settlements Divestment Bill 2023
2 May 2025 Committee Stage Current John Brady
- Requires the National Treasury Management Agency to stop investing Ireland Strategic Investment Fund assets in companies listed on UN database of firms operating in illegal Israeli settlements.
- Mandates the Agency divest from any current investments, direct or indirect, in companies on the UN settlements database.
- Requires annual reporting on compliance measures taken to meet these investment restrictions and divestment obligations.
Flood Insurance Bill 2021
2 May 2025 Committee Stage Current John Brady
- Prevents insurance companies from discriminating against homeowners and businesses in flood-designated areas by refusing or overpricing coverage despite completed flood relief schemes.
- Empowers Financial Services Ombudsman to direct insurers to offer policies at deemed fair rates, and Central Bank to assess compliance and issue enforcement orders.
- Allows Central Bank to fine non-compliant insurers and prevents appeals to tribunals or courts on Central Bank assessments and enforcement decisions.
Pensions (Amendment) (Transparency in Charges) Bill 2021
2 May 2025 Committee Stage Current Ged Nash
- Amends Pensions Act 1990 to require pension trustees to give members annual statements showing charges in cash, as percentage of contributions, and as percentage of assets held.
- Requires trustees to show how charges reduce expected pension benefits compared to no-charge scenario, plus comparisons with alternative charge levels over scheme lifetime.
- Pensions Authority must report annually on monitoring this requirement; Pensions Council must report every five years on reasonableness, transparency and competitiveness of charges.
Capital Supply Service and Purpose Report Bill 2023
2 May 2025 Committee Stage Current Matt Shanahan
- Each Minister must annually report to Parliament on capital spending by asset from four years prior, covering projects over €500,000.
- Report details where departmental capital funds were spent, which assets purchased, and locations—closing current gap in capital spending transparency.
- Ministers may delay reporting commercially sensitive information; standardised reporting replaces current inconsistent departmental practices.
Measuring Quality of Life in Ireland Bill 2020
2 May 2025 Second Stage Current Ged Nash
- Central Statistics Office must annually publish Genuine Progress Indicators measuring quality of life by incorporating environmental and social factors beyond GDP.
- Central Statistics Office must publish National Distributional Accounts showing how economic growth and income distribute across population quintiles before and after tax.
- National Economic and Social Council must assess annual Budget impact on inequality, poverty reduction, and wealth redistribution, plus cumulative effect every five years.
Local Government (Amendment) (Transparency in Allocation of Funding) Bill 2021
2 May 2025 Second Stage Current Johnny Guirke
- Minister must review local authority funding needs every two years, considering demographic changes and socio-economic factors.
- Review reports and funding allocations for each local authority must be laid before the Oireachtas.
- Amends Local Government Act 1998 to require statutory, regular assessment of funding needs before allocating Local Government Fund.
Judicial Council (Amendment) Bill 2021
2 May 2025 Committee Stage Current Pearse Doherty
- Requires insurance providers to report information to the Central Bank about how personal injuries guidelines affected their insurance claim costs and premiums.
- Minister for Finance can make regulations specifying what data insurers must provide, including actual versus expected claim amounts and premium changes.
- Central Bank must present annual reports to the Minister, who brings them before both Houses of the Oireachtas.
Companies (Protection of Employees’ Rights in Liquidations) Bill 2021
2 May 2025 Committee Stage Current Mick Barry
- Amends Companies Act 2014 to recognize redundancy payments agreed in collective agreements as creditor claims in company liquidations.
- Grants employees preferential creditor status in company liquidations, improving their position relative to other creditors.
- Protects employee entitlements under collective agreements during winding up of insolvent companies.
Central Bank (Variable Rate Mortgages) Bill 2022
2 May 2025 Second Stage Current Ged Nash
- Central Bank must assess mortgage market competition quarterly, examining interest rates, borrower switching ease, lenders' costs, and profit margins to identify market failures.
- Where rates unjustifiably exceed costs, Central Bank can direct lenders to cap variable rates by specific amount, margin, or market average; breaches enforced via High Court with doubled-profit fines.
- Lenders prohibited from charging existing and new borrowers different rates for same loan category; breaches trigger court compensation orders and doubled-profit fines.
Financial Services and Pensions Ombudsman (Amendment) Bill 2023
24 Apr 2025 Enacted
- Ombudsman mediations must be private; oral hearings held in public only if Ombudsman decides, after consulting parties, it serves justice.
- Clarifies Ombudsman can investigate firms no longer regulated if they met the definition when conduct occurred; expenses split between financial services levy and Exchequer based on complaint ratios.
- Allows Minister to make regulations requiring financial service and pension providers to establish internal complaint procedures; enables appointment of multiple Deputy Ombudsmen and Acting Ombudsmen.
Social Welfare (Surviving Cohabitant’s Pension) Bill 2021
28 Feb 2025 Second Stage Lapsed Mark Wall
- Amends Social Welfare Consolidation Act 2005 to allow surviving cohabitants to receive contributory pensions, similar to surviving spouses.
- Extends pension entitlements to people in long-term cohabiting relationships who meet contribution requirements.
- Bill lapsed during legislative process; did not become law.
Impaired Farm Credit Bill 2022
20 Feb 2025 Second Stage Defeated Michael Healy-Rae
- Splits farm mortgages into farmhouse and farmlands; farmhouse gets home-loan protections and cannot be repossessed without court order.
- Creates moratorium period monitored by receiver to allow farmers develop debt settlement proposal before possession or sale of farmlands.
- Allows court to impose binding debt restructuring on creditors following EU Directive 2019/1023, enabling debt discharge and fresh start for viable farms.
Finance Bill 2024
6 Feb 2025 Enacted
- From 1 January 2025: increases income tax standard rate band to €44,000 for single persons; increases personal tax credit to €2,000; reduces USC 4% rate to 3%; raises ceiling for 2% USC rate by €1,622.
- Extends Help to Buy scheme to 31 December 2029; allows newly constructed properties purchased by Local Authorities for affordable sale to qualify; increases small benefit exemption from €1,000 to €1,500 annual employer gifts.
- Introduces tax relief for donations to sporting bodies and national governing bodies for equipment, elite athletes, and women/disability participation; creates Automatic Enrolment pension scheme with tax-exempt employer contributions and fund income.
Transport (Vehicle Registration Plate Suppliers) Bill 2024
30 Jan 2025 First Stage Lapsed Vincent P. Martin
- Creates a register of vehicle registration plate manufacturers and suppliers, managed by the Minister for Finance.
- Requires registered suppliers to keep records of plate manufacture and sales as set out in regulations.
- Enables plates to identify their manufacturer or supplier; allows exemptions from record-keeping for certain persons or businesses.
Consumer Insurance Contracts (Amendment) Bill 2023
30 Jan 2025 First Stage Lapsed Barry Ward
- Amends the 2019 Consumer Insurance Contracts Act to ban insurance providers from using average clauses in policies.
- Average clauses reduce payouts if insured value is less than property's actual value; this bill prevents that practice.
- Bill lapsed at First Stage; no changes to consumer insurance law resulted from this proposal.
Central Bank (Amendment) Bill 2022
30 Jan 2025 First Stage Lapsed Catherine Ardagh
- Amends Central Bank Act 1942 to ban financial service providers from discriminating against cancer survivors accessing financial services.
- Requires financial institutions to treat cancer survivors fairly when applying for loans, insurance, banking, or other financial products.
- Bill did not progress beyond First Stage and has since lapsed without becoming law.
Personal Injuries Assessment Board (Amendment) Bill 2022
30 Jan 2025 Second Stage Lapsed Rónán Mullen
- Creates three new offences for knowingly providing false or misleading information to PIAB during claims applications or assessments.
- Applies existing penalties: up to €3,000 fine and/or six months imprisonment for each new offence under the 2003 Act.
- Strengthens PIAB process integrity by deterring false claims and false information in defence of genuine claims.
Health Insurance (International Students) (Amendment) Bill 2021
30 Jan 2025 First Stage Lapsed Malcolm Byrne
- Amends Health Insurance Act 1994 to redefine health insurance contracts, excluding international students not ordinarily resident in Ireland.
- Changes who can be covered by health insurance by creating a new definition that leaves out non-resident international students.
- Bill did not progress beyond First Stage and is no longer active; specific implementation details are not available.
Taxi Regulation (Amendment) Bill 2021
30 Jan 2025 First Stage Lapsed Joe O'Reilly
- Removes ban on transferring taxi licences during holder's lifetime; Minister decides case-by-case using criteria like local transport needs and applicant standing.
- Allows licence holders to retire and transfer licences to others (including family) without waiting for death; applies to small public service vehicle licences too.
- Establishes transfer procedure for applicants and licence holders; Minister considers public policy and personal circumstances before approving transfers.
Appropriation Bill 2024
18 Nov 2024 Enacted
- Grants statutory authority for amounts voted by the Dáil in 2024 Estimates and sets capital carryover from 2024 to 2025.
- Allows repayable advances from Central Fund to Paymaster General's Supply Account for liabilities payable 1-2 January 2025 and Social Welfare payments via An Post 1-6 January 2025.
- Lists appropriations-in-aid under Public Accounts and Charges Act 1891 and establishes mechanism for repaying advanced funds to Central Fund in January 2025.
Health Insurance (Amendment) and Health (Provision of Menopause Products) Bill 2024
18 Nov 2024 Enacted
- Updates risk equalisation credits paid from the Risk Equalisation Fund from 1 April 2025, with amounts varying by age, sex, and insurance cover type.
- Revises stamp duty rates on health insurance contracts effective 1 January 2025 and 1 April 2025 to fund the updated risk equalisation credits.
- Amends definition of 'high cost claim' to clarify which HSE-approved drugs qualify for high-cost claim credits under the risk equalisation scheme.
Credit Union (Amendment) Bill 2021
14 Nov 2024 Second Stage Lapsed Marian Harkin
- Amends Credit Union Act 1997 to allow credit unions to provide additional financial services to members for mutual benefit, subject to board approval and required regulatory authorizations.
- Establishes a Credit Union Policy Committee to review Central Bank policies, provide feedback during policy development, and represent stakeholder interests in the credit union sector.
- Requires Central Bank to protect community-based and volunteer ethos of credit unions when regulating them, and requires Minister for Finance consent for minimum reserve requirements.
Betting (Prohibition on Use of Credit Cards) Bill 2021
14 Nov 2024 First Stage Lapsed Thomas Gould
- Betting licence applicants must pledge to Revenue not to accept credit cards or credit-card-equivalent payment systems for placing bets, directly or indirectly.
- Existing licence holders with more than 3 months remaining must give the same undertaking within 3 months of the Act commencing.
- Breach of undertaking enables the Minister to revoke a certificate of personal fitness or apply to District Court for licence revocation.
Proceeds of Crime (Investment in Disadvantaged Communities) (Amendment) Bill 2021
14 Nov 2024 Second Stage Lapsed Mark Ward
- Requires Minister for Finance to review disadvantaged communities affected by crime every 24 months to identify financial support needs.
- Directs Minister to reinvest Criminal Assets Bureau seizure proceeds into communities identified in reviews to alleviate crime impact.
- Prioritises identified areas when deciding how to use money generated under Proceeds of Crime Act 1996.
Insurance (Restriction on Differential Pricing and Profiling) Bill 2021
14 Nov 2024 Second Stage Lapsed Pearse Doherty
- Bans insurers from charging existing customers higher premiums than new customers for motor and home insurance based on loyalty or renewal likelihood.
- Requires insurers to use only risk-related pricing factors and disclose all rating factors applied to each customer's premium calculation.
- Gives Central Bank power to regulate compliance, issue codes of practice, and impose sanctions on non-compliant insurers; requires annual reports to parliament.
Consumer Credit (Amendment) Bill 2018
14 Nov 2024 Committee Stage Lapsed Pearse Doherty
- Amends Consumer Credit Act 1995 to impose a maximum interest rate cap on moneylenders' charges.
- Specific cap rate and exemptions not detailed in title; bill lapsed at Committee Stage without enactment.
- Intended to protect consumers from excessive moneylending costs through legal rate restrictions.
Management Fees (Local Property Tax) Relief Bill 2018
14 Nov 2024 Second Stage Lapsed Darragh O'Brien
- Amends local property tax law to partially exempt property owners in managed estates who pay management fees.
- Reduces property tax liability for residents who already pay fees for estate upkeep and maintenance.
- Bill lapsed during Second Stage; did not become law.
Central Bank (Amendment) Bill 2018
14 Nov 2024 Second Stage Lapsed Pearse Doherty
- Extends Central Bank Act 1942 to make providing false or misleading information to the Central Bank a 'prescribed contravention', allowing the Bank to conduct inquiries and impose administrative sanctions.
- Creates criminal offence for knowingly or recklessly providing false or misleading information to the Central Bank, punishable by up to 12 months imprisonment or fine on summary conviction, or up to 5 years imprisonment or €250,000 fine on indictment.
- Amends Criminal Justice Act 2011 Schedule 1 to classify the new offence as a relevant offence for criminal justice purposes.
Comptroller and Auditor General (Accountability of Recipients of Public Funds) (Amendment) Bill 2017
14 Nov 2024 First Stage Lapsed David Cullinane
- Expands Comptroller and Auditor General's power to inspect accounts and records of anyone receiving public funds.
- Aims to increase accountability and transparency of public money recipients beyond current scope.
- Bill lapsed at First Stage; specific amendments and enforcement mechanisms not detailed in available information.
Consumer Protection (Regulation of Credit Servicing Firms) (Amendment) Bill 2017
14 Nov 2024 First Stage Lapsed Pearse Doherty
- Regulates credit owners who are unregulated, to protect borrowers in credit agreements where owners operate outside current oversight.
- Applies consumer protections to borrowers whose credit is owned by unregulated entities, filling a regulatory gap.
- Bill lapsed at First Stage; specific amendments to Consumer Protection Act and practical borrower protections not detailed in available text.
Protection of Minimum Wage Earners Bill 2013
14 Nov 2024 First Stage Lapsed Pearse Doherty
- Amends Finance Act 2011 to raise income thresholds for universal social charge (USC) liability.
- Aimed to reduce USC burden on lower-income earners by increasing threshold levels.
- Bill lapsed without becoming law; did not progress beyond First Stage in Dáil.
Gambling Regulation Bill 2022
4 Nov 2024 Enacted
- Creates new Gambling Regulatory Authority to license and regulate betting, gaming, lotteries, and gambling-related products/services, replacing three old laws (1929, 1931, 1956).
- Establishes National Gambling Exclusion Register allowing self-exclusion from online gambling, with mandatory refunds within 7 days and prohibition on licensee contact.
- Creates Social Impact Fund financed by licensee contributions to fund problem gambling research, treatment, and awareness; prohibits children from gambling or employment in industry.
Electricity Costs (Emergency Measures) Domestic Accounts Bill 2024
17 Oct 2024 Enacted
- Establishes Electricity Costs Emergency Benefit Scheme IV to pay domestic electricity account holders €125 twice (Nov/Dec 2024 and Jan/Feb 2025), funded up to €565.75 million.
- Creates Submeter Support Scheme II to credit active supplier submeter accounts with €125 in two specified payment periods, administered by electricity suppliers.
- Makes both emergency benefit and submeter support payments exempt from income tax; amends Taxes Consolidation Act 1997 accordingly.
Motor Insurance Insolvency Compensation Bill 2024
15 Oct 2024 Enacted
- Establishes Motor Insurance Bureau of Ireland as official Compensation Body to handle claims from motor accidents where insurers are insolvent, funded by Insurance Compensation Fund.
- Requires claimants receive compensation payment within three months of accepting offer; streamlines process so injured parties deal directly with Compensation Body rather than multiple liquidators.
- Requires Irish insurers selling motor policies across EU borders to contribute to Insurance Compensation Fund on 'home basis'; enables Minister to set contribution regulations and materiality thresholds for claim audits.
Appropriation Bill 2022
11 Sep 2024 Enacted
- Grants statutory authority for all amounts voted by the Dáil in 2022 Estimates, including original, revised and supplementary estimates.
- Sets capital spending carryover from 2022 to 2023 as defined under the Finance Act 2004.
- Authorizes temporary advances from Central Fund to cover welfare payments and electronic transfers between 1-7 January 2023, repayable in January 2023.
Credit Union (Amendment) Bill 2022
11 Sep 2024 Enacted
- Establishes corporate credit unions (credit unions whose members are other credit unions) and allows public bodies to become credit union members.
- Reduces board meeting frequency from 10 to minimum 6 annually; allows board to delegate member application reviews; permits managers to serve as directors.
- Allows Minister to set maximum interest rates on credit union loans; permits credit unions to refer members to other credit unions for unavailable services.
Health Insurance (Amendment) Bill 2022
11 Sep 2024 Enacted
- Sets new risk equalisation credits payable to health insurers from 1 April 2023 to compensate for costs of insuring older and less healthy members under Ireland's community-rated health insurance market.
- Revises stamp duty levy rates on insurers from 1 April 2023 to fund the updated risk equalisation credits, maintaining the scheme as Exchequer neutral.
- Expands powers of Health Insurance Authority's authorised officers to enforce regulations against unregistered entities and require identity details from suspected offenders.
Social Welfare Bill 2022
11 Sep 2024 Enacted
- Increases weekly rates for maternity, adoptive, paternity, and parent's benefits by €12 each from January 2023.
- Raises employer PRSI threshold from €410 to €441 weekly earnings, aligning with minimum wage increase to €11.30/hour.
- Boosts social insurance and social assistance payment rates by €12 weekly; increases working family payment income thresholds by €40.
Credit Guarantee (Amendment) Bill 2022
11 Sep 2024 Enacted
- Creates Ukraine Credit Guarantee Scheme allowing Minister to guarantee up to €1.2 billion in business credit, with Minister's liability capped at €960 million, open until 31 December 2024.
- Expands eligible enterprises to include small mid-caps and primary producers under the new Ukraine scheme, separate from existing scheme with different terms.
- Increases aggregate liability limit for SBCI loan guarantee agreements from €50 million to €180 million to enable new SME loan schemes.
Finance Bill 2022
11 Sep 2024 Enacted
- Raises Universal Social Charge 2% threshold from €21,295 to €22,920 for 2023; extends reduced USC rate for medical card holders under 70 earning up to €60,000 through 2023.
- Increases income tax standard rate band by €3,200 to €40,000 for single persons and raises multiple tax credits (personal, home carer, employee, earned income) from 1 January 2023.
- Introduces pan-European Personal Pension Product (PEPP) with tax relief on contributions, tax-free growth, and taxed withdrawals; extends Help to Buy relief two years to end-2024; establishes rental payment tax credit up to €500 per person through 2025.
Electricity Costs (Domestic Electricity Accounts) Emergency Measures and Miscellaneous Provisions Bill 2022
11 Sep 2024 Enacted
- Establishes Electricity Costs Emergency Benefit Scheme II to pay €183.49 three times (Nov/Dec 2022, Jan/Feb 2023, Mar/Apr 2023) to domestic electricity accounts, funded up to €1.211 billion.
- Exempts emergency benefit payments from income tax and amends Electricity Regulation Act 1999 to clarify market participants can enter connection and electricity supply agreements.
- Reduces National Oil Reserves Agency levy from €0.02 to €0.001 per litre of oil for a limited period.
Screening of Third Country Transactions Bill 2022
11 Sep 2024 Enacted
- Allows Minister for Enterprise, Trade and Employment to review and screen foreign investments in designated sectors valued at €2M+ where control changes hands, to assess security and public order risks.
- Empowers Minister to prohibit transactions, impose conditions, or allow them to proceed; parties must notify 10 days before completion; failure to notify or provide false information is an offence.
- Establishes independent adjudicators panel to hear appeals against Minister's screening decisions within 30 days; adjudicator can remit to Minister for reconsideration or affirm the decision.
Central Bank (Individual Accountability Framework) Bill 2022
11 Sep 2024 Enacted
- Introduces 'duty of responsibility' requiring senior executives to take reasonable steps preventing firm breaches in their areas; removes requirement to prove firm wrongdoing first.
- Establishes conduct standards for all controlled function staff and additional standards for senior roles; extends Fitness and Probity regime to financial holding companies.
- Requires firms to document senior executive responsibilities in statements and management maps; strengthens Central Bank enforcement powers and appeals processes.
Consumer Rights Bill 2022
11 Sep 2024 Enacted
- Consolidates consumer rights for goods sales, digital content/services, and non-digital services. Implements EU directives on goods sales, digital contracts, and consumer protection enforcement.
- Requires traders to deliver goods conforming to contract; consumers can repair, replace, reduce price, or terminate within specified periods if goods lack conformity.
- Amends Consumer Protection Act 2007 to strengthen enforcement powers; amends Consumer Credit Act 1995 to cover hire-purchase and consumer-hire agreements.
Insurance (Miscellaneous Provisions) Bill 2022
11 Sep 2024 Enacted
- Central Bank can now collect and publish data on insurance claim deductions related to State supports through the National Claims Information Database.
- Central Bank must report within 18 months on price-walking practices, automatic renewals, and insurer pricing oversight, with findings laid before Parliament.
- Insurers must disclose deductions from claim settlements to consumers; clarifies legal privilege rules post-claim and allows exclusions for certain criminal conduct.
Bretton Woods Agreements (Amendment) Bill 2022
11 Sep 2024 Enacted
- Allows Ireland to join IMF's New Arrangements to Borrow (NAB), enabling Central Bank to lend up to €2.3 billion to IMF during crises affecting global monetary system.
- Minister for Finance guarantees Central Bank repayment if IMF defaults on borrowed funds; covers from public funds via Central Fund.
- Increases PRGT grant contributions cap to €75 million; enables payments up to €50 million each to CCRT and other IMF trusts; sets overall limit of €325 million across all three.
Consumer Credit (Amendment) Bill 2022
11 Sep 2024 Enacted
- Minister for Finance gains power to set maximum interest rate caps on high-cost credit loans through regulations, subject to specified ceilings and Central Bank consultation.
- Licensing period extends from one to five years; providers no longer need separate District Court area registrations; online repayment books permitted.
- Home collection charges abolished; cash loans capped at 52-week term; terminology changed from 'moneylender' to 'high cost credit provider' throughout Act.
Finance (Covid-19 and Miscellaneous Provisions) Bill 2022
11 Sep 2024 Enacted
- Extends Employment Wage Subsidy Scheme to businesses meeting new eligibility criteria; allows previously-exited employers to re-enter with enhanced subsidy rates through May 2022.
- Exempts frontline healthcare workers from income tax, USC and PRSI on Pandemic Special Recognition Payments up to €1,000; expands Covid Restrictions Support Scheme eligibility and increases turnover threshold.
- Extends tax debt warehousing scheme (PAYE, income tax, VAT, PRSI) to 30 April 2022 for Covid-impacted businesses; waives excise duty on special exemption orders; repays stamp duty overpayments on cost rental dwellings.
Institutional Burials Bill 2022
11 Sep 2024 Enacted
- Government appoints a Director to excavate institutional burial sites and recover human remains buried in manifestly inappropriate circumstances, with oversight by an Advisory Board.
- Establishes an Identification Programme allowing eligible family members to participate in DNA identification of recovered remains, with Forensic Science Ireland managing a DNA database.
- Grants Director legal powers to access burial land, suspend conflicting exhumation licenses, and compel information from public bodies; amends Taxes and Planning Acts accordingly.
Electricity Costs (Domestic Electricity Accounts) Emergency Measures Bill 2022
11 Sep 2024 Enacted
- Establishes one-off electricity payment scheme delivering €100 to each domestic electricity account in 2022, funded up to €215 million.
- Requires distribution system operator and suppliers to administer payments; grants CRU oversight functions to ensure scheme operates properly.
- Exempts emergency benefit payments from income tax; enables Minister to set payment dates and operational rules by regulation.
Appropriation Bill 2021
11 Sep 2024 Enacted
- Authorizes spending amounts voted by Parliament in 2021 Estimates and Supplementary Estimates, covering both current and capital supply services.
- Defers capital spending of unspent 2021 amounts into 2022 budget year, as permitted under Finance Act 2004.
- Allows temporary loans from Central Fund to Paymaster General's account to cover payments between 1–5 January 2022, repayable same month.
Health Insurance (Amendment) Bill 2021
11 Sep 2024 Enacted
- Revises risk equalisation credits paid from the Fund to health insurers from 1 April 2022 for insuring older and less healthy members, with corresponding stamp duty levy adjustments to fund these credits.
- Introduces high cost claims credit to the Risk Equalisation Scheme, allowing insurers to claim compensation for individual high-cost claims above specified thresholds, strengthening health status measurement.
- Adds a time limit for claiming risk equalisation credits and adjusts the benchmark for assessing insurer overcompensation; amends Stamp Duties Consolidation Act 1999 to set new duty rates from 1 April 2022.
Social Welfare Bill 2021
11 Sep 2024 Enacted
- Increases weekly rates of pensions, benefits and allowances by €5 per week, plus proportionate increases for qualified adult dependants, from January 2022 onwards.
- Raises employer PRSI threshold from €398 to €410 weekly earnings and extends parent's benefit duration from five to seven weeks under EU Work Life Balance Directive.
- Extends COVID-19 Credit Guarantee Scheme end date to 31 December 2022 and introduces €500 grant for wigs/hairpieces for illness-related hair loss.
Finance Bill 2021
11 Sep 2024 Enacted
- Increases Universal Social Charge threshold from €20,687 to €21,295 for 2022; extends reduced USC rate for full medical card holders under 70 earning under €60,000 through 2022.
- Allows employees working from home to claim 30% of electricity, heating and broadband costs as tax deduction; extends enhanced Help to Buy relief to December 2022.
- Increases standard income tax band by €1,500; raises personal tax credit from €1,650 to €1,700 and married couples' credit from €3,300 to €3,400, effective January 2022.
Road Traffic and Roads Bill 2021
11 Sep 2024 Enacted
- Enables linking of driver licence and vehicle ownership records by requiring driver numbers or PPS numbers when applying for vehicle licences, helping gardaí identify drivers and assign penalty points correctly.
- Requires motor insurers to provide detailed policy information to a national database (MTPL) within 5 working days of policy issue, cancellation or amendment, to identify uninsured vehicles and disqualified drivers.
- Introduces legal framework for testing autonomous vehicles on public roads, powered personal transporters (e-scooters), e-bikes, and strengthens enforcement against dangerous scrambler use.
Finance (European Stability Mechanism and Single Resolution Fund) Bill 2021
11 Sep 2024 Enacted
- Approves two international agreements amending the European Stability Mechanism Treaty and the Single Resolution Fund arrangement, ratifying reforms agreed by eurozone countries in November 2020.
- Enables Ireland to introduce the Common Backstop to the Single Resolution Fund in January 2022, two years ahead of schedule, and updates Ireland's ESM capital contribution following Slovakia's correction period end.
- Amends three existing Irish Acts to update definitions and extend their scope to cover the new amending agreements, with no significant additional exchequer costs.
Finance (Local Property Tax) (Amendment) Bill 2021
11 Sep 2024 Enacted
- Residential properties revalued 1 November 2021; establishes new valuation dates and 4-year valuation periods after 2025.
- Replaces LPT charging methodology with wider value bands and three tax rates; introduces fixed charges of €90 and €225 for lower bands.
- Raises income thresholds for LPT deferral from €15,000 to €18,000 (single) and €25,000 to €30,000 (couples); reduces deferral interest rate from 4% to 3%.
Consumer Protection (Regulation of Retail Credit and Credit Servicing Firms) Bill 2021
11 Sep 2024 Enacted
- Extends Central Bank authorization requirements to firms providing hire-purchase, consumer-hire, and indirect credit, plus firms servicing these agreements.
- Caps interest rates on credit and hire-purchase agreements at 23 percent; courts may enforce non-compliant agreements only in limited circumstances.
- Requires annual percentage rate disclosure in hire-purchase agreements; enables Central Bank to collect and publish credit agreement statistics.
Finance (Covid-19 and Miscellaneous Provisions) Bill 2021
11 Sep 2024 Enacted
- Extends Employment Wage Subsidy Scheme to 31 December 2021 with enhanced rates until 30 September 2021, and modifies eligibility assessment rules from 1 July 2021.
- Creates Business Resumption Support Scheme: self-employed and companies with turnover down to 25% of pre-pandemic levels can claim up to €15,000 as advance trading expense credit.
- Imposes 10% stamp duty on acquisition of 10+ residential units (houses/duplexes, not apartments) within 12 months by single entity from 20 May 2021, versus standard 1-2% rate.
Affordable Housing Bill 2021
11 Sep 2024 Enacted
- Housing authorities can provide affordable dwellings for purchase through direct sale or financial assistance for open market properties, with housing authority retaining equity share in the property.
- Homeowners can redeem the authority's equity through periodic payments (minimum €7,500-€10,000), by selling the property, or the authority can force realisation after 25-30 years or on breach of terms.
- Eligibility requires applicants to be first-time buyers earning below 90% mortgage threshold, living in authority area one year, with priority schemes allocating 70% by need and 30% by local discretion.
Loan Guarantee Schemes Agreements (Strategic Banking Corporation of Ireland) Bill 2021
11 Sep 2024 Enacted
- Ministers for Enterprise and Agriculture gain power to enter loan guarantee agreements with SBCI, funded up to €50 million total, to help eligible businesses access finance.
- Enables the Brexit Impact Loan Scheme for SMEs and agricultural enterprises to address liquidity issues and support post-Brexit investment.
- Act subject to review after four years; administration costs covered by Oireachtas appropriation; maximum Exchequer cost of €29 million for the scheme.
Climate Action and Low Carbon Development (Amendment) Bill 2021
11 Sep 2024 Enacted
- Government must set carbon budgets targeting 51% emissions reduction by 2030 (baseline 2018) and achieve climate neutrality by end-2050, with annual climate action plans and five-yearly long-term strategies.
- Ministers must comply with sectoral emissions ceilings for their sectors and report annually to parliament on progress against climate targets, carbon budgets, and adaptation measures.
- Climate Change Advisory Council expanded to 13 members plus three ex-officio directors, with expertise in climate science, energy, agriculture, transport, and other designated areas; proposes carbon budgets to Minister.
Land Development Agency Bill 2021
11 Sep 2024 Enacted
- Creates Land Development Agency as a public company to acquire and develop public land for housing in towns over 10,000 population; establishes a public register of available land.
- Requires a portion of housing built on public land be made affordable through cost rental, transfer to planning authorities, or affordable housing schemes under existing law.
- Grants Agency power to compulsorily purchase land needed for housing access or infrastructure, after attempting voluntary acquisition; dissolves prior Agency entity and transfers its assets and staff.
Mortgage Interest Rates Cap Bill 2023
30 Aug 2024 First Stage Defeated Richard Boyd Barrett
- Directs Central Bank to order mortgage lenders to cap interest rates on home mortgages at maximum 3 per cent annually.
- Minister for Finance must review how the law works within 2 years of it becoming law.
- Law takes effect within 90 days of presidential approval.
Courts, Civil Law, Criminal Law and Superannuation (Miscellaneous Provisions) Bill 2024
30 Aug 2024 Enacted
- Increases Court of Appeal ordinary judges from 17 to 18, requiring amendment to Courts (Establishment and Constitution) Act 1961.
- Raises criminal penalties: knife offences from 5–7 years imprisonment; offensive weapons manufacturing from 7–10 years; carrier fines for undocumented passengers from €3,000 to €5,000.
- Allows Ministers to set retirement ages for prison officers, firefighters, and gardaí via regulation; fast accrual pensions apply only until age 60 for uniformed staff.
Social Welfare (Miscellaneous Provisions) Bill 2024
30 Aug 2024 Enacted
- Introduces Jobseeker's Pay-Related Benefit for newly unemployed workers, paying 60% of previous earnings (max €450/week) for up to 39 weeks if they have 260+ PRSI contributions.
- Increases PRSI rates cumulatively by 0.7 percentage points from 2024 to 2028, and raises self-employment minimum annual payment from €500 to €650.
- Makes Jobseeker's Pay-Related Benefit taxable; allows Criminal Assets Bureau to seize social welfare overpayments; adjusts public service pensions for paternity and parents' benefits.
Automatic Enrolment Retirement Savings System Bill 2024
30 Aug 2024 Enacted
- Creates independent State body to establish and administer automatic enrolment retirement savings system for employees not covered by qualifying pension schemes.
- Automatically enrolls eligible employees; allows opting in or out; collects contributions from participants, employers, and State; invests funds and pays savings at State Pension age.
- Board-governed Authority must publish strategy every 3 years, annual plans, statistical data, and conduct system review within 5 years of operation; Pensions Authority supervises.
Future Ireland Fund and Infrastructure, Climate and Nature Fund Bill 2024
30 Aug 2024 Enacted
- Creates Future Ireland Fund managed by National Treasury Management Agency to support State spending from 2041 onwards, funded by 0.8% of annual GDP contributions from 2024–2035.
- Establishes Infrastructure, Climate and Nature Fund receiving €2 billion yearly (2025–2030) for emergency fiscal support or environmental projects, with capped annual drawdowns of 22.5% of fund value.
- Dissolves National Surplus (Exceptional Contingencies) Reserve Fund, transferring €2 billion to Infrastructure, Climate and Nature Fund and remainder to Future Ireland Fund.
Charities (Amendment) Bill 2023
30 Aug 2024 Enacted
- Charities must seek Authority consent to change charitable purpose or specified constitution clauses; Authority can refuse consent in specific instances and charities cannot proceed without approval.
- Charities must notify Authority of trustee changes, proposed windup, asset transfers, and other key events; Authority gains power to request additional information and remove charities for non-compliance.
- Accounting thresholds raised from €100,000 to €250,000 income/expenditure; company charities now subject to full accounting rules; Authority can require charity accounting standards compliance via regulation.
Appropriation Bill 2023
30 Aug 2024 Enacted
- Grants statutory authority for government spending amounts voted by the Dáil during 2023 through original, revised, and supplementary estimates.
- Sets capital spending carryover from 2023 to 2024 as required by the Finance Act 2004, specifying amounts by vote.
- Allows temporary repayable advances from Central Fund to cover early-January 2024 payments, including Social Welfare disbursements by An Post.
Social Welfare (Miscellaneous Provisions) Bill 2023
30 Aug 2024 Enacted
- Increases weekly rates of maternity, adoptive, paternity, and parent's benefits by €12; extends parent's benefit from seven to nine weeks from August 2024.
- Prevents concurrent payment of illness or injury benefit with statutory sick pay; limits combined weekly payments to six days maximum.
- Allows deferral of State pension (contributory) claims up to age 70 with higher rates at later claim ages; enables long-term carers to qualify for contributory pension in certain circumstances.
Health Insurance (Amendment) Bill 2023
30 Aug 2024 Enacted
- Updates Risk Equalisation Fund credits paid to insurers from 1 April 2024 to compensate for costs of insuring older and sicker members, with amounts varying by age, sex and cover type.
- Revises hospital utilisation credit amount and high-cost claims percentage applicable to health insurance contracts from 1 April 2024 onwards.
- Amends stamp duty rates in Stamp Duties Consolidation Act 1999 for 1 January–31 March 2024 and from 1 April 2024 to fund the revised credits.
Electricity Costs (Emergency Measures) Domestic Accounts Bill 2023
30 Aug 2024 Enacted
- Establishes Electricity Costs Emergency Benefit Scheme III to pay €150 (including VAT) three times to domestic electricity accounts between Act passage and 30 June 2024, funded up to €1.007 billion.
- Creates Submeter Support Scheme to pay €150 three times to submeter accounts during same period; electricity suppliers administer payments after receiving funds from Minister.
- Exempts both emergency benefit and submeter payments from income tax; amends Electricity Regulation Act 1999 to give utilities regulator oversight functions for scheme operation.
Finance (No. 2) Bill 2023
30 Aug 2024 Enacted
- Increases Universal Social Charge ceiling for 2% rate by €2,840 and reduces 4.5% rate to 4%; extends reduced USC rate for medical card holders under 70 earning under €60,000 until end of 2025.
- Raises income tax standard rate band by €2,000 to €42,000 and increases personal tax credit by €100–€200; extends Help to Buy scheme to 31 December 2025.
- Introduces new landlord tax relief reducing tax on rental income by up to €600–€1,000 annually; increases R&D corporation tax credit rate from 25% to 30% and first instalment from €25,000 to €50,000.
Finance (State Guarantees, International Financial Institution Funds and Miscellaneous Provisions) Bill 2023
30 Aug 2024 Enacted
- Enables Ireland to contribute to trust funds established by European Investment Bank, EBRD, and Council of Europe Development Bank, with spending limits of €35m–€175m per institution.
- Authorizes Ireland to guarantee and contribute to EU macro-financial assistance to Ukraine under two agreements, with payments made from the Central Fund subject to Dáil oversight reporting.
- Requires banks in correspondent banking relationships to conduct enhanced money-laundering checks on EU-based counterparties, not just non-EU ones.
Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Bill 2023
30 Aug 2024 Enacted
- 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.
Finance Bill 2023
30 Aug 2024 Enacted
- 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.
Finance Bill 2020
23 May 2022 Enacted
- Increases Universal Social Charge thresholds and extends reduced USC rate for medical card holders through 2021 tax year.
- Creates Covid Restrictions Support Scheme: businesses forced to close/significantly reduce operations claim 10% of average weekly 2019 turnover (max €5,000/week) as advance trading expense credit, October 2020 to March 2021.
- Raises tobacco tax by 50 cents per 20-cigarette pack; implements ten-year carbon tax escalation on auto fuels, gas, and solid fuel, reaching €100 per tonne CO2 by May 2030.
Counterfeiting Bill 2020
22 Jul 2021 Enacted
- Updates criminal offences for counterfeiting euro and other currencies, expanding definitions of what constitutes counterfeiting instruments and security features under EU Directive 2014/62/EU.
- Grants Central Bank power to monitor compliance by financial institutions and other bodies with euro authenticity and fitness requirements; authorises inspections, information requests, and enforcement actions.
- Establishes statutory basis for Central Bank's National Analysis Centre for euro notes and Coin National Analysis Centre; creates offences for non-compliance with euro protection obligations.
Public Service Pay Bill 2020
9 Jul 2021 Enacted
- Allows Minister for Public Expenditure and Reform to approve public servant pay increases beyond statutory, court, or legal entitlement changes.
- Permits retrospective amendment of employment contracts to increase pay from bill enactment date, without requiring separate ministerial approval.
- Aligns repeal dates of pay restrictions across the 2009 and 2017 public service pay legislation to the bill's enactment date.
Thirty-fourth Amendment of the Constitution (Inclusive Budget Reform) Bill 2014
9 Jun 2021 First Stage Defeated Pearse Doherty
- Proposed constitutional amendment to reform Ireland's budget process, sponsored by Pearse Doherty in 2014.
- Bill did not progress beyond First Stage; defeated and did not become law.
- Specific constitutional changes intended are not detailed in the available title information provided.
Health Insurance (Amendment) Bill 2020
11 May 2021 Enacted
- Sets new risk equalisation credits payable from 1 April 2021 to compensate insurers for costs of insuring older and less healthy members.
- Revises hospital utilisation credits in Schedule 3 and risk equalisation credits in Schedule 4 of the Health Insurance Act 1994 effective 1 April 2021.
- Amends stamp duty rates in the Stamp Duties Consolidation Act 1999 for periods 1 January–31 March 2021 and from 1 April 2021 onwards to fund credits.
Appropriation Bill 2020
22 Jan 2021 Enacted
- Authorizes 2020 government spending voted by Dáil through original, revised, and supplementary estimates, including capital carryover to 2021.
- Allows repayable advances from Central Fund to Paymaster General's account for electronic payments due 1-4 January 2021 and An Post social welfare payments.
- Sets statutory authority for voted amounts by department, with funds advanced to be repaid to Central Fund in January 2021.
Investment Limited Partnerships (Amendment) Bill 2020
21 Jan 2021 Enacted
- Modernises Investment Limited Partnership Act 1994 to align with EU funds legislation and anti-money laundering rules; replaces 'custodian' with 'depositary' and updates valuation language.
- Introduces beneficial ownership register requirements for ILPs; general partners must maintain, update and deliver registers to Central Bank; establishes central register and access conditions.
- Permits limited partners to sit on boards/committees without losing liability protection; allows umbrella ILPs; enables asset transfers when general partners change; allows ILPs to migrate in/out of Ireland.
Finance (Miscellaneous Provisions) Bill 2020
12 Jan 2021 Enacted
- Allows credit unions to hold meetings wholly or partly by remote electronic means during interim period (to 30 April 2021, extendable by Government order) and permanently thereafter, with electronic voting mechanisms.
- Enables credit union members to vote by proxy at general meetings, with proxy deposits allowed electronically up to 48 hours before meeting, subject to credit union rules.
- Extends Fiscal Council member term limit from two to three consecutive terms; adds EU as facility lender under Credit Institutions (Stabilisation) Act 2010 for State loan compliance.
Credit Union Restructuring Board (Dissolution) Bill 2019
16 Dec 2020 Enacted
- Dissolves the Credit Union Restructuring Board and transfers its assets, liabilities, and functions to the Minister for Finance effective on a dissolution day appointed by order.
- Amends the Credit Union and Co-operation with Overseas Regulators Act 2012 to remove ReBo approval requirements for stabilisation support and transfer ReBo Levy collection powers to the Minister.
- Updates the Central Bank Act 1942 and Freedom of Information Act 2014 to replace references to ReBo with the Minister for Finance for confidential information sharing and levy collection purposes.
Social Welfare (Covid-19) (Amendment) Bill 2020
17 Aug 2020 Enacted
- Establishes Covid-19 Pandemic Unemployment Payment (PUP) as a formal statutory benefit with rates set by regulation, replacing emergency payments under Supplementary Welfare Allowance.
- Credits paid social insurance contributions to employees receiving PUP, Jobseeker payments, or Temporary Wage Subsidy Scheme since 13 March 2020 to protect future benefit eligibility.
- Allows some past PUP spending paid as emergency welfare to be charged to the Social Insurance Fund; exempts TWSS participants from employment contributions except 0.5% employer PRSI on top-ups.
Financial Provisions (Covid-19) (No. 2) Bill 2020
17 Aug 2020 Enacted
- Extends Temporary Wage Subsidy Scheme eligibility to workers returning from maternity, adoptive, paternity, parental, health and safety, parents or illness benefits, and apprentices; increases maximum subsidy from 70% to 85% for those earning €586 or less weekly.
- Introduces Employment Wage Subsidy Scheme replacing TWSS, providing flat-rate subsidies to qualifying employers whose turnover or customer orders fell to 70% or less of July-December 2019 levels.
- Creates debt warehousing for businesses unable to pay PAYE, VAT and employment contribution debts due to Covid-19; zero interest for initial restricted period plus twelve months, then 3% annually until end-2022, with enforcement suspended if business complies.
Financial Provisions (Covid-19) Bill 2020
11 Aug 2020 Enacted
- Enables Ireland to participate in SURE (EU temporary unemployment support scheme) and enter into guarantee of up to €483.4 million, with payments from Central Fund and repayments returned to Exchequer.
- Allows Ireland to join EIB Pan-European Guarantee Fund with contribution capped at €167.5 million based on Irish EIB shareholding; amendments require Dáil approval.
- Amends Strategic Banking Corporation Act 2014 to clarify insurance regulations don't apply to SBCI guarantees; enables enforcement of Council of Europe arbitral awards in Irish courts.
Credit Guarantee (Amendment) Bill 2020
29 Jul 2020 Enacted
- Creates COVID-19 Credit Guarantee Scheme allowing Minister to guarantee up to €2 billion in credit, with Minister's liability capped at €1.6 billion.
- Extends eligible enterprises to include small mid-caps and primary producers under the new COVID-19 scheme, separate from existing scheme.
- Sets scheme to operate until 31 December 2020 (extendable to 31 December 2021 by ministerial order) with guarantees lasting maximum 6 years.
Microenterprise Loan Fund (Amendment) Bill 2020
14 Jul 2020 Enacted
- Increases maximum grant the Minister can give to Microfinance Ireland from €35m to €105m to support business lending during Covid-19.
- Allows Microfinance Ireland to borrow from sources other than Social Finance Foundation and lend those borrowed funds to microenterprises.
- Raises maximum cumulative contribution limit under European Investment Fund Agreement from €75m to €500m for two Ministers to access additional funding.
Pensions (Equal Pension Treatment in Occupational Benefit Scheme) (Amendment) Bill 2016
20 Apr 2020 Second Stage Lapsed Kevin Humphreys
- Amends Pensions Act 1990 to allow survivor's pension benefits for same-sex civil partners who married/partnered after age cutoff, if legal marriage/partnership was impossible before that age.
- Removes age-of-marriage requirement as barrier to pension benefits where same-sex couples were unable to marry or enter civil partnership due to prior law.
- Applies to employees who entered foreign civil partnerships later recognised in Ireland, or married/partnered within 36 months of legal eligibility.
National Asset Management Agency (Amendment) Bill 2017
20 Apr 2020 First Stage Lapsed Paul Gavan
- Bill allows NAMA and Ireland Strategic Investment Fund to fund social and affordable housing to stabilize the housing system.
- Amends the 2009 NAMA Act and 2014 Treasury Management Act to give these agencies new housing investment powers.
- Bill lapsed at First Stage; did not progress to debate or voting in the Oireachtas.
Civil Liability (Capping of General Damages) Bill 2019
20 Apr 2020 Second Stage Lapsed Neale Richmond
- Sets a maximum limit on compensation awards for general damages in personal injury claims.
- Regulations establishing the cap amount require approval from both Houses of Parliament.
- Requires periodic review of the Act's operation and effects on injured claimants.
Investment Limited Partnerships (Amendment) Bill 2019
20 Apr 2020 Fifth Stage Lapsed
- Replaces 'custodian' with 'depositary' throughout the 1994 Act and updates valuation language to align with EU Alternative Investment Fund Managers Directive.
- Permits limited partners to sit on boards and committees without losing liability protection, and allows umbrella fund structures with separate sub-funds ring-fenced from each other.
- Updates Central Bank record-keeping requirements, clarifies partnership agreement amendment procedures, and transfers ministerial responsibility from Enterprise to Finance.
Courts Service (Amendment) Bill 2017
20 Apr 2020 First Stage Lapsed Diarmuid Wilson
- Prohibits Courts Service from investing in tobacco companies; currently holds approximately €1.675 billion for wards of court and children under 18.
- Requires Courts Service to notify in writing all families whose money was invested in tobacco industry that these investments will cease.
- Aligns Ireland's courts investments with tobacco-free Ireland 2025 objective and WHO Framework Convention on Tobacco Control commitments.
Credit Institutions (Stabilisation) (Amendment) Bill 2013
19 Feb 2020 First Stage Lapsed Michael McGrath
- Allows credit institutions that received state support under 2008 Act to reduce pension payments to certain employees.
- Applies only to institutions covered by Credit Institutions (Financial Support) Act 2008, primarily banks that got bailouts.
- Bill lapsed at First Stage; never progressed to debate or voting; no law enacted.
Regulation of Moneylenders Bill 2013
19 Feb 2020 First Stage Lapsed Michael McGrath
- Requires Central Bank to regulate all licensed moneylenders' loans equally, regardless of loan terms or conditions.
- Aims to strengthen oversight of moneylending sector through expanded Central Bank authority and enforcement powers.
- Bill did not progress beyond First Stage and has lapsed; no provisions currently in force.
Central Bank and Financial Services Authority of Ireland (Amendment) (No. 2) Bill 2013
19 Feb 2020 First Stage Lapsed Michael McGrath
- Extends Financial Services Ombudsman's authority to investigate complaints about faulty financial products within three years of customer discovering the defect.
- Amends Central Bank and Financial Services Authority of Ireland Act 2004 to change complaint time limits for product defects.
- Bill lapsed without becoming law; did not progress beyond First Stage in Dáil Éireann.
Financial Services (Protection of Deposits) Bill 2013
19 Feb 2020 First Stage Lapsed Michael McGrath
- Prevents charging a levy on deposits already protected by the deposit guarantee scheme.
- Protects covered deposits from additional financial charges or contributions.
- Bill lapsed at First Stage; never progressed to debate or enactment.
Pensions (Traceability of Assets) (Amendment) Bill 2013
19 Feb 2020 First Stage Lapsed Willie O'Dea
- Creates a system for pension scheme members to access a complete list of all their approved pension schemes in one place.
- Allows beneficiaries and estates to find pension entitlements from all schemes, simplifying benefit claims and inheritance.
- Bill lapsed before becoming law; did not progress beyond initial introduction in the Dáil.
Finance (Local Property Tax) (Amendment) Bill 2014
19 Feb 2020 First Stage Lapsed Michael McGrath
- Amends Local Property Tax Acts to delay Revenue deductions until the tax year they relate to, preventing earlier withholding.
- Affects how and when the Revenue Commissioners can collect local property tax payments from taxpayers.
- Bill lapsed at First Stage; never became law. Scope of properties or amounts affected not specified in title.
Fiscal Responsibility (Amendment) Bill 2015
19 Feb 2020 First Stage Lapsed Michael McGrath
- Expands the Irish Fiscal Advisory Council's role to analyse political parties' policy proposals for fiscal impact.
- Amends the 2012 Fiscal Responsibility Act to give the Council new powers to assess party economic policies.
- Bill lapsed at First Stage; specific scope and implementation details not available from title alone.
Central Bank (Code of Conduct) Bill 2015
19 Feb 2020 First Stage Lapsed Michael McGrath
- Prevents courts from ordering repossession of a borrower's main home if their lender hasn't followed the relevant code of practice.
- Applies to cases where lenders violate Central Bank codes governing mortgage lending and borrower protections.
- Bill lapsed at First Stage; current status unknown—no information on whether similar provisions became law elsewhere.
Public Sector Standards Bill 2015
19 Feb 2020 Second Stage Lapsed
- Creates Public Sector Standards Commissioner to oversee complaints, investigations, and enforcement of conduct standards for public officials across local and national government.
- Requires public officials to disclose conflicts of interest, ban use of insider information for private gain, and prohibit accepting gifts over €600 or benefits tied to their office.
- Establishes investigation powers, oral hearing procedures, and sanctions including censure, suspension, disqualification, and fines up to €100,000 or imprisonment for contraventions.
Flood Insurance Bill 2016
19 Feb 2020 Second Stage Lapsed Michael McGrath
- Aims to ensure fair competition and pricing in the property insurance market, including flood insurance coverage.
- Specific provisions and enforcement mechanisms not detailed in available bill title; further legislative text needed.
- Bill lapsed before completion; did not progress into law. Sponsor: Michael McGrath.
Central Bank (Supervision and Enforcement) (Amendment) Bill 2016
19 Feb 2020 First Stage Lapsed Noel Rock
- Requires Central Bank to consult Minister for Finance on draft regulations and wait for written ministerial views and proposed amendments before proceeding.
- Requires Central Bank to consult relevant Oireachtas Joint Committee on draft regulations and wait for written committee views and amendments before proceeding.
- Requires all written communications between Minister, Joint Committee and Central Bank on draft regulations be completed in reasonable timeframe and laid before Oireachtas.
Central Bank (Variable Rate Mortgages) Bill 2016
19 Feb 2020 Second Stage Lapsed Michael McGrath
- Aimed to fix problems in how banks set variable-rate mortgage interest rates for homes.
- Would have given the Central Bank power to regulate mortgage rate practices.
- Bill did not proceed beyond Second Stage and lapsed without becoming law.
Insurance (Life Assurance and Life Insurance) (Amendment) Bill 2019
13 Feb 2020 First Stage Lapsed James Browne
- Amends Insurance Act 2000: prohibits insurers from refusing to pay death benefits when insured person dies by suicide after 12 months from policy start date.
- Applies to life insurance, life assurance, and death benefit policies: prevents insurers from failing or refusing to execute payments in these circumstances.
- Removes insurer discretion to deny claims based solely on suicide as cause of death, provided 12-month period has elapsed since policy commencement.
Fiscal Responsibility (Amendment) Bill 2019
13 Feb 2020 First Stage Lapsed Martin Heydon
- Amends Fiscal Responsibility Act 2012 to give Irish Fiscal Advisory Council power to review opposition parties' pre-Budget policies and proposals.
- Council must report whether opposition parties' approaches support prudent economic and budgetary management.
- Changes section 8(4) of the 2012 Act to enable this new review and reporting function.
Pensionable Age Task Force Bill 2019
13 Feb 2020 First Stage Lapsed John Brady
- Establishes a Pensionable Age Task Force to research, consult publicly, and recommend the appropriate age for State pension entitlement.
- Task Force must deliver report to Minister within 12 months; Minister then has 12 months to consider and report on recommendations.
- Task Force dissolves 18 months after establishment unless extended by Ministerial regulation; consists of 11 members plus Government-appointed chair, unpaid.
Credit Union (Amendment) Bill 2019
13 Feb 2020 First Stage Lapsed Michael McGrath
- Establishes independent Credit Union Appeals Committee to hear appeals of Central Bank regulatory decisions affecting credit unions, removing current restrictions on appealable decisions.
- Committee comprises up to seven members with credit union knowledge and financial expertise, appointed by Minister for Finance for specified terms, chaired by ministerial nominee.
- Removes limitations in 2012 Act on which Central Bank decisions credit unions can challenge, making all regulatory decisions appealable through the new Committee mechanism.
Just Transition (Worker and Community Environmental Rights) Bill 2018
13 Feb 2020 Second Stage Lapsed Catherine Martin
- Creates National Just Transition Commission to coordinate workers, communities, employers, and government in planning Ireland's shift to low-carbon economy.
- Requires certain bodies to prepare just transition plans ensuring fair treatment of workers and communities during economic transformation.
- Amends Climate Action and Low Carbon Development Act 2015; expands Commission's powers for related policy implementation.
Road Traffic (Regulation of Rickshaws) (Amendment) Bill 2018
13 Feb 2020 First Stage Lapsed Robert Troy
- Amends taxi and road traffic laws to let the National Transport Authority regulate rickshaws in cities and counties.
- Applies to rickshaws operating in urban and municipal areas across Ireland.
- Bill lapsed; specific regulatory requirements not detailed in available title information.
Tax Law Reform and Codification Advisory Committee Bill 2018
13 Feb 2020 First Stage Lapsed Joan Burton
- Creates permanent Tax Law Reform and Codification Advisory Committee to monitor, review and advise Minister for Finance on tax law implementation, reform and international developments.
- Committee plans and implements programme to codify tax laws, undertakes research, and advises on tax equity, revenue protection, enterprise facilitation and compliance.
- Minister appoints committee members with relevant expertise, determines work programme every two years, receives annual reports submitted to Oireachtas within two months.
Finance (Office of Tax Simplification) Bill 2018
13 Feb 2020 Second Stage Lapsed Michael McGrath
- Creates a temporary Office of Tax Simplification lasting five years to advise the Finance Minister on tax policy matters.
- Bill did not progress beyond Second Stage debate and lapsed without becoming law.
- Would have established an advisory body focused on simplifying Ireland's tax system for the Minister.
Comptroller and Auditor General (Amendment) Bill 2017
13 Feb 2020 Second Stage Lapsed Dara Calleary
- Amends Comptroller and Auditor General law to give supervisory powers over state infrastructure spending.
- Grants new authority to monitor and oversee how public money is spent on infrastructure projects.
- Bill lapsed before completion; did not become law.
Genuine Progress Indicators and National Distributional Accounts Bill 2017
13 Feb 2020 Second Stage Lapsed Brendan Howlin
- Requires CSO and NESC to develop and publish Genuine Progress Indicators annually, measuring well-being by incorporating environmental and social factors beyond GDP.
- Requires CSO and NESC to publish National Distributional Accounts showing how economic growth is distributed across income groups before and after tax.
- Requires NESC to assess each Budget's impact on inequality, poverty reduction, and income redistribution annually and cumulatively every five years.
Social Welfare, Pensions and Civil Registration Bill 2017
13 Feb 2020 Second Stage Lapsed
- Publishes quarterly names and addresses of people convicted of social welfare fraud to deter fraudulent activity.
- Extends earnings disregard for people with disabilities to all employment types, not just rehabilitative work.
- Allows voluntary use of Public Services Card for identity verification with external providers like credit unions and utilities.
Thirty-fifth Amendment of the Constitution (Protection of Pension Property Rights) Bill 2017
13 Feb 2020 First Stage Lapsed Willie O'Dea
- Proposes constitutional amendment to protect pension property rights from legislative changes.
- Bill lapsed before progressing beyond First Stage; status unclear on specific pension protections intended.
- Sponsored by Willie O'Dea; detailed scope and practical effect not available from provided information.
Pensions (Amendment) (No. 3) Bill 2017
13 Feb 2020 Second Stage Lapsed Willie Penrose
- Amends Pensions Act 1990 to make solvent employers liable for pension scheme funding deficits when winding up defined benefit schemes, treating unpaid amounts as contractual debt to scheme trustees.
- Prevents employers from removing pension liabilities from their financial accounts without fully funding scheme deficits, closing a loophole allowing companies to avoid obligations.
- Applies to defined benefit schemes operating before the Act commences; does not affect other legal remedies available to pension trustees for scheme shortfalls.
Pensions (Amendment) (No. 2) Bill 2017
13 Feb 2020 Second Stage Lapsed Willie O'Dea
- Amends the Pensions Act 1990 to create an appeals process when pension scheme trustees decide to wind up a scheme.
- Gives scheme members a mechanism to challenge or appeal the trustees' decision to wind up their pension scheme.
- Bill lapsed and did not become law; information about specific appeal procedures or timeframes is not available from the long title.
Pensions (Amendment) Bill 2017
13 Feb 2020 First Stage Lapsed Denise Mitchell
- Amends Pensions Act 1990 to stop solvent companies abandoning pension obligations to employees.
- Prevents employers from avoiding responsibility for employee pension schemes when financially able to pay.
- Bill lapsed at First Stage; specific enforcement mechanisms and penalties not detailed in long title alone.
Ethical Public Investment (Tobacco) Bill 2017
13 Feb 2020 Second Stage Lapsed Sean Fleming
- Bans public money investment in tobacco company stocks and bonds, directly or indirectly.
- Affects government, state bodies, and pension funds holding tobacco securities.
- Bill lapsed without becoming law; status as of 2017.