Bill entitled an Act to give full effect to Articles 14, 15, 16 and 18 of Council Regulation (EU) 2022/1854 of 6 October 2022 on an emergency intervention to address high energy prices and for that purpose to make provision for a temporary solidarity contribution to be payable by companies with activities in the fossil fuel sector on taxable profits in the years 2022 and 2023; to provide for obligations on those companies relating to the temporary solidarity contribution; to provide for the administration and collection of the temporary solidarity contribution by the Revenue Commissioners; to provide for enforcement of the temporary solidarity contribution; to amend the Taxes Consolidation Act 1997 to provide for the calculation of the temporary solidarity contribution, the deduction of that contribution for the purposes of corporation tax and certain other consequential amendments; to amend the Ministers and Secretaries (Amendment) Act 2011 and the Finance (Tax Appeals) Act 2015; and to provide for related matters.
Last updated: 17 Jul 2023
History of this Act
The Bill has been signed into law by the President.
17 Jul 2023
Dáil Éireann
Seanad Éireann
-
Dáil First Stage
22 Jun 2023
Dáil First Stage
The Bill is initiated or presented to the House
22 Jun 2023
Completed
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Dáil Second Stage
22 Jun 2023
Dáil Second Stage
The general principles of the Bill are debated
22 Jun 2023
Completed
-
Dáil Third Stage
5 Jul 2023
Dáil Third Stage
The Bill is examined section by section and amendments may be made
(Also known as Committee Stage)5 Jul 2023
Completed
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Dáil Fourth Stage
5 Jul 2023
Dáil Fourth Stage
Amendments arising out of Committee Stage are considered
(Also known as Report Stage)5 Jul 2023
Completed
-
Dáil Fifth Stage
5 Jul 2023
Dáil Fifth Stage
Final statements on the Bill are made and it is set down for Second Stage in the Seanad
(Also known as Final Stage)5 Jul 2023
Completed
-
Seanad First Stage
n/a
Seanad First Stage
The Bill is deemed to have passed Seanad First Stage
n/a
Completed
-
Seanad Second Stage
5 Jul 2023
Seanad Second Stage
The general principles of the Bill are debated
5 Jul 2023
Completed
-
Seanad Third Stage
6 Jul 2023
Seanad Third Stage
The Bill is examined section by section and amendments may be made
(Also known as Committee Stage)6 Jul 2023
Completed
-
Seanad Fourth Stage
11 Jul 2023
Seanad Fourth Stage
Amendments arising out of Committee Stage are considered
(Also known as Report Stage)11 Jul 2023
Completed
-
Seanad Fifth Stage
11 Jul 2023
Seanad Fifth Stage
Final statements on the Bill are made
(Also known as Final Stage)11 Jul 2023
Completed
-
Enacted
17 Jul 2023
Enacted
The Bill is signed into law by the President
17 Jul 2023
Completed
17 Jul 2023
Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023
22 Jun 2023
As initiated
Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Bill 2023
Amendments
11 Jul 2023
Committee Stage
Numbered List [Seanad]
4 Jul 2023
Committee Stage
Numbered List [Dáil]
This list of debates may not be complete. You can also search directly for this Bill within the Debates section.
Debates
11 Jul 2023
Seanad Éireann
Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Bill 2023: Committee and Remaining Stages
6 Jul 2023
Seanad Éireann
Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Bill 2023: Second Stage
5 Jul 2023
Dáil Éireann
Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Bill 2023: Committee and Remaining Stages
5 Jul 2023
Dáil Éireann
Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Bill 2023: Financial Resolution
29 Jun 2023
Dáil Éireann
Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Bill 2023: Second Stage (Resumed)
27 Jun 2023
Dáil Éireann
Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Bill 2023: Second Stage