Dáil Éireann Debate, Tuesday - 17 February 2026
465. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has assessed how the combined impact of exit tax, deemed disposal, capital gains tax and dividend taxation affects young people who are trying to save or invest over the long-term for a first home; and if he will make a statement on the matter. [11776/26]
Amharc ar fhreagraThe Deputy may be aware of this Government's commitment to support and encourage retail investment. Work is continuing on the development of a roadmap for the taxation of retail investment, as announced in Budget 2026. The roadmap will be published in the coming months and will set out an approach to simplify and adapt the tax framework (including the taxation regimes referenced in the question) to further support retail investment while retaining necessary and important anti-avoidance protections in a proportionate manner. This roadmap will facilitate due consideration of the Funds Sector 2030 Report and take into account the European Commission’s recommendation on Savings and Investment Accounts. I hope further progress can be made to address some of the existing obstacles to greater retail investment in future budgets.
