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clear answer. The core issue here is one of fairness within our own tax system. An investor in individual shares pays capital gains tax at 33% and then only when they eventually sell those shares. However, an investor who chooses a diversified ETF, which is arguably the more

committed to balanced regional development and supporting rural communities, as outlined in the programme for Government. Regarding fiscal supports, a range of tax-based enterprise supports are available to businesses and enterprises across the country, in particular SMEs. These incentives complement more regionally specific direct expenditure measures … sources by incentivising investment in SME start-ups. Another example is the revised entrepreneur relief, which provides a reduced 10% rate of capital gains tax on chargeable gains on the disposal of a qualifying business asset up to a lifetime limit of €1.5 million, a limit that

equivalent in any comparable EU jurisdiction, that taxes unrealised gains, that prohibits loss relief, that applies a rate exceeding the standard capital gains tax rate, and that demonstrably redirects Irish household savings away from diversified EU-regulated products; and if he will make a statement on the matter

Deputy Edward Timmins asked the Tánaiste and Minister for Finance if he will consider the indexing of capital gains tax to take account of inflation; and if he will make a statement on the matter. [26898/26

Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the amount of capital gains tax taken in as a result of the sale of company shares for each of the previous five years, in tabular form; and if he will make a statement on the matter