The Parliamentary Budget Office (PBO) has published a briefing paper on Budgetary Issues in the Finance (No.2) Bill 2023. The paper provides an analysis of measures contained in the Finance Bill (No.2) 2023 that the PBO believes could have a budgetary impact, and includes an overview of these measures, including information on possible cost, policy background and policy impact.
Where possible, the PBO has endeavoured to provide information on the cost or yield of a measure or a policy change as estimated by the Department of Finance.
Amendments to the Finance Bill arising out of last week’s Committee Stage are due for consideration at Report Stage the week commencing Monday 20 November. The briefing paper is based on the Bill as published and does not account for forthcoming amendments.
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