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other motions around wealth tax, we do have a number of cases where wealth in Ireland is taxed. There is capital gains tax, capital acquisitions tax, local property tax and certain forms of stamp duty for property and shares for those who are in impacted. In conclusion

Deputy Dolan has said. Under deemed disposal, tax is levied eight years after an investment is made and every subsequent eight years, regardless of whether a disposal has in fact occurred. The tax is levied on any gain in the value of the investment from the date … that deemed disposal be removed in its entirety and that we reduce the associated tax rate to be in line with our capital gains tax rate. I accept it was easy for me to say, as I was not framing the budget, and a Minister for Finance

increased the research and development tax credit from 30% to 35% which is having a significant impact in inward investment. We revised capital gains tax, increasing the entrepreneur relief lifetime limit threshold from €1 million to €1.5 million. We increased the national minimum wage by 65 cent

well. I believe that the deemed disposal must go because I fundamentally believe it is unfair to tax somebody on an unrealised gain. I also agree that it is vital that whatever we put in place has to benefit people and work properly. In the UK they have … These are unique and novel ideas where you can give tax efficiency on smaller investment amounts or you can decide not to tax the capital gain or you can decide to allow people to accumulate more. We have to acknowledge in this House that we do not have

table by not allowing people to compound over time and actually tax the gain when people are ready to realise it. Taxing an unrealised gain is an unfair principle. As we all know, the markets can go any way, any day and nobody knows the better … serious about broadening ownership, spreading opportunity and building long-term capital in this country, we cannot penalise patience and discipline. We have to remember that we are in a global competition when it comes to capital markets and with the opportunities that exist at the moment

gained the most from measures introduced in budget 2026. The analysis also shows that people with the lowest incomes fare the best, with gains in the bottom two cohorts of 4.9% and 3.8% respectively. The targeted nature of the package is also evident in supports provided to households … political debate. The budget measures were calibrated to protect jobs, maintain our competitiveness and keep our public finances safe while allowing for increased capital investment. The budget moved away from the one-off packages of previous budgets, as we said we would do, in favour of more targeted

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

exit tax rate; whether consideration is being given to abolishing or reforming deemed disposal, aligning the exit tax rate with the 33% capital gains tax (CGT) rate, permitting the offsetting of losses in a manner consistent with CGT treatment, or introducing a tax-efficient retail savings or investment

Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on whether the existing rate of capital gains tax acts as a disincentive for investment for Irish people; and if he will make a statement on the matter. [13135/26

Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any review of the existing rate of capital gains tax as part of the Government savings and investment strategy (details supplied); and if he will make a statement on the matter. [13136/26

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

Deputy Edward Timmins asked the Tánaiste and Minister for Finance to consider reintroducing indexation for capital gains tax; and if he will make a statement on the matter. [9949/26

neutral restructuring mechanism to allow Irish residents to transfer direct U.S. situs securities into Irish or EU regulated funds without triggering immediate capital gains tax, subject to anti-abuse safeguards. [10350/26

Aidan Farrelly asked the Tánaiste and Minister for Finance to explain the policy reasoning behind applying a higher-than-normal rate of capital gains tax to exchange-traded funds; and if he will make a statement on the matter. [7581/26