Dáil Éireann Debate, Tuesday - 17 February 2026
488. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on his Department’s efforts to progress and publish an implementation plan taking into consideration the Funds Review recommendations to unlock retail investment and opportunities to grow this sector; and if he will make a statement on the matter. [12584/26]
Amharc ar fhreagra489. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider abolishing the eight-year deemed disposal rule in the capital gains tax system; and if he will make a statement on the matter. [12585/26]
Amharc ar fhreagraI propose to take Questions Nos. 488 and 489 together.
The Deputy may be aware than an implementation for the Funds Review was published with the Budget on 7 October 2025. This document includes a full breakdown of the recommendations and those responsible for their implementation. The Implementation Plan noted that 30 of the 42 recommendations are either complete, on a path to completion or progressing including completion by the Central Bank of substantive recommendations on ETFs and the AIF Rulebook.
In addition, Budget 2025 included a commitment to publish a roadmap for the taxation of retail investment. This work is underway, and the roadmap will be published in the coming months. The roadmap will set out an approach to simplify and adapt the tax framework to further support retail investment while retaining necessary and important anti-avoidance protections in a proportionate manner. The recommendations of the Funds Review, including those relating to deemed disposal are being considered as the roadmap is being developed, as is the EU Commission’s recommendation on Savings and Investment Accounts, published last year. As with all taxation measures, the roadmap will feed into the usual Budget and Finance Bill process. I hope further progress can be made to address some of the existing obstacles to greater retail investment.
