Dáil Éireann Debate, Wednesday - 25 February 2026
84. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the efforts being made to implement the recommendations following the Indecon Review of the Taxation of Share-Based Remuneration, particularly in respect of the Employee Ownership Trusts; and if he will make a statement on the matter. [15374/26]
View answerThe Deputy is referring to an independent review of share-based remuneration, carried out by Indecon International Consultants on behalf of my Department.
This review made a number of recommendations, including recommendations about the Key Employee Engagement Programme (KEEP) and employee ownership.
KEEP is a is a tax efficient share option scheme and is designed to facilitate the use of share-based remuneration by unquoted SME companies to attract and retain key employees. Finance Bill 2025 extended the relief for a further three years to 31 December 2028.
As part of any consideration of the recommendations of the review, it is important to analyse and evaluate a range of factors including the potential impacts, benefits and Exchequer costs of implementing any changes.
Additionally, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances and my Department’s Tax Expenditure Guidelines.
