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innovation and enterprise through enhancements to the research and development tax credit, extensions to start-up tax relief and the knowledge development box, and changes to corporation tax rules to reduce uncertainty and administrative burdens. Together, these measures will help to maintain Ireland’s competitiveness, encourage … relief for investment in innovative enterprises, also known as angel investor relief, to align with the general block exemption regulation; and, with regard to the research and development tax credit, the introduction of a new measure to provide that, where a clinical trial is regulated, this fact

developed. That is the intent of the scheme. In his budget speech this year, the Minister stated he is now providing another opportunity for landowners in 2027 whereby if they seek to have their land rezoned to reflect the genuine economic activity being carried out, an exemption … avail of grants and get properties back to life or incentivising individuals to sell properties to realise some capital and allow others to develop them. In a recent meeting with the city manager and officials, one issue raised was the fact that Revenue, as it stands, will

projects. The Planning and Development Act 2024 is a major reform that will speed up housing delivery. Local authorities are updating their development plans to ensure that sufficient and suitable land is zoned. Progress is being made in this regard but has to continue. We have … reduced the VAT rate on apartments from 13.5% to 9% to improve the viability of apartment building, and we introduced a corporation tax exemption for cost-rental income to support delivery and increase viability of cost rental units. We are continuing to make real and tangible progress with

taxsaver scheme for commuters. Working patterns have changed and the scheme needs to reflect that. If a satisfactory new model can be developed, the same tax treatment as under the current scheme will apply. Sustainable Aviation Fuel We need to look at all opportunities to decarbonise. Sustainable … outline measures the Government intends to take in that space. Alongside that, I am enhancing the childcare services relief to increase the tax exemption by €5,000 to €20,000 to endeavour to increase supply and to remove the limit on the number of children that

welcome many of the measures within this Bill, particularly the research and development tax credits. I note that there are provisions here to tighten some of the rules around high net worth individuals making donations, for instance, for sporting purposes. There is an anomaly that exists, almost … someone donates a piece of land to the State, a local authority, a university or certain charities or cultural organisations, they will be exempt from CGT, but if they donate it to a sporting body or certain other cultural organisations, it will be assessed at the notional market

additional review and approval processes to ensure that recruitment activity is aligned with service priorities and available funding. Those roles should be exempt from recruitment restrictions. Rather than simply announcing additional posts, I want the Government to tell us what adequate staffing actually looks like. I want … International Board Certified Lactation Consultant, IBCLC, qualification. However, the IBCLC is an internationally recognised specialist lactation qualification. Why should someone who has developed that specialist expertise necessarily have to be a nurse or a midwife before the HSE can employ them as a lactation consultant

need to be honest about what the Government can and cannot control. Energy prices are heavily influenced by international wholesale markets and geopolitical developments. We all know the State cannot determine the international price of oil or gas. What the Government can do, however, is decide … like the 9% for the hospitality sector. Ireland is only permitted to maintain its long-standing 13.5% rate under the historic exemption and EU rules do not allow the Government to lower it further. It is black and white and that needs to be driven home because

awful lot of fundraising to keep themselves going, and I am glad the Minister has clarified that they will be exempted from this. I also welcome the fact the RAIU is going to be put on a statutory footing. That is very important. We are very lucky … wider mid-west. In tandem with that, we need to make damn sure that when the LDA puts in an application to develop housing around Colbert Station, it will not build over or disturb this alignment. I want to state on the record that this would