Finance Bill 2019 overview

Oct 21, 2019

The 75 sections and Schedule of Finance Bill 2019, published on Thursday 17 October, includes the legislative provisions to provide for the tax changes announced as part of Budget 2020 as well as introducing some necessary anti-avoidance and technical changes to Irish tax law.  In this bulletin we focus on the new measures in the Bill not announced as part of Budget 2020.  The references to sections are to the Bill as initiated unless otherwise stated. 

The Bill as initiated is published on the Oireachtas website. There you can also follow the Bill as it moves through the Dáil and to the Seanad.  Related documents will also be published on the Oireachtas website. We will be reporting on any key amendments to the Bill at each stage in the Dáil in Tax eNews.