Dáil Éireann Debate, Tuesday - 29 September 2026
153. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if investment by the providers of planned new personal investment accounts using moneys invested through the new accounts will be subject to deemed disposal taxation. [68283/26]
View answerEncouraging retail investment remains a key priority of mine. As the Deputy is aware, Budget 2026 included a commitment to publish a Roadmap: ‘Taxation of Retail Investment – A New Path Forward for Ireland’, setting out the intended approach to simplify and adapt the tax framework to encourage retail investment while retaining necessary and important anti-avoidance protections, in a proportionate manner.
The Roadmap for retail investment was published recently on 31 August.
A central part of the Roadmap is the inclusion of key parameters of the proposed new investment account, acknowledging the need for industry to understand how the account is intended to operate. This information is to facilitate the design and introduction of the necessary operational systems by providers, to allow accounts to be available from 2027, with the specific details of the investment account forming part of the normal budgetary process in October 2026. The intention is to legislate for the account in 2026 and to allow accounts to be offered from 2027.
As mentioned in the Roadmap, the current taxation regime for retail investment, including the deemed disposal rule, will not apply to the new account.
