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disposal rule for Irish-domiciled funds and life assurance products and the alignment of tax rates for investment undertakings with the standard capital gains tax rate. The difficulty with deemed disposal is clear. After eight years, investors face a tax liability on unrealised gains, often forcing them … deemed disposal would address this inefficiency and improve outcomes for savers. A further inequality lies in the treatment of loses. Under the capital gains tax regime, investors can offset loses against gains, reducing their overall liability. Under the exit tax applied to ETFs, however, no such offset

Government is maintaining and is committed to continuing to maintain a tax system that supports them. I am enhancing the existing capital gains tax revised entrepreneur relief by increasing the lifetime limit on gains to which the relief applies from €1 million to €1.5 million for disposals made … from 1 January 2026. This change will help ensure the capital gains tax system supports entrepreneurs who are looking to grow their businesses and take on new challenges. Key Employee Engagement Programme The key employee engagement programme is also due to expire at the end of 2025. Following

capital gains tax rate of 10%. We have also seen enhancements to the digital games tax credit and an expansion of the small companies administrative rescue process, SCARP, which will help viable small companies to restructure and survive. We are also backing innovation with regional gross capital

also extends the scope of the credit to the development of post-release digital content. Section 49 enhances the existing capital gains tax revised entrepreneur relief by increasing the lifetime limit on gains to which the relief applies from €1 million to €1.5 million for disposals made from

industries, increasing investment and employment in pharma, MedTech and engineering and other such areas in the coming decades; an increase in the capital gains tax; a revised entrepreneur relief lifetime limit, increased from €1 million to €1.5 million, at a rate of 10%; amendments to the digital games

Laoghaire–Rathdown, where family homes often exceed group A thresholds, ordinary families face capital acquisitions tax bills that do not reflect today’s property market. I support the focus on services and capital now but the next budgets should raise thresholds or otherwise ease the burden so that … approach or an opt-in deferral mechanism at disposal would simplify life for smaller savers and bring treatment closer to direct share capital gains tax. This Finance Bill backs jobs, investment and housing. It simplifies parts of the tax code, supports small businesses and helps households. I thank

from representatives of the Social Democrats, who in their pre-budget submission talked about choices. The proposal to reduce that 90% capital acquisitions tax agricultural relief to 70%, which they would say would generate €60 million, would cut to the heart of what we are trying … succession planning, the relief will be extended by four years instead of the normal three years for such measures. On farm restructuring, capital gains tax relief supports the reduction of farm fragmentation, which makes farms more efficient, contributing to both economic and environmental sustainability. This is matched with

cheaper housing. It is also what we describe in economics as an opportunity cost because it affects us twice. We reduce the tax revenue, as the Government is doing, which is a waste of public funding, but it is the opportunity cost of the loss of other potentials … Capital. I was not familiar with it but it is a Swiss hedge fund. The second biggest owner of shares in Glenveagh is Fidelity Investments, a US-based fund. The third biggest owner of shares in Glenveagh is the UK-based Helikon Investments. These funds are gaining from

benefit from the VAT reduction, from 13.5% to 9%, for hospitality sector. Next year, this will cost the Irish taxpayer €670 million. Who gains from this? It is McDonald's, Starbucks, Burger King and all of those huge multinational companies that are highly profitable as matters stand … some of the other initiatives it has introduced today. The cost of the cut in corporation tax for cost rental is estimated at €20 million. The cost of the corporation tax cut on some construction goods and the conversion of non-residential buildings has been

done fairly. I still have not seen many details on the amount of retrofitting and the social welfare gains that are going to come from this carbon tax. I do not think its ring-fenced enough. I do not think the retrofitting investment overall is enough because … domestic rate, I know it is much cheaper and obviously environmentally better than using petrol or diesel. I welcome the microgeneration electricity income tax relief up to 31 December 2028. I think it could have continued for longer. I make a small comment on the tobacco excise duty

reason a spouse who is legally required to vacate the family home under judicial separation loses principal private residence relief for capital gains tax; and if his Department will consider amending the Finance Bill to treat such absences in line with other valid exemptions such as employment abroad