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include introducing a stamp duty exemption on the trading of shares in companies valued under €1 billion; increasing the lifetime limit for capital gains tax entrepreneur relief by €1 million to €2 million, specifically for disposal of shares on approved EEA markets; creating an incentivised saving and investment … Minister of State about his planned engagement with Euronext Dublin and the Government's plan to support this vital source of equity capital ahead of budget

month per child for all children up to and including senior infant level. We have increased the amount that childminders can earn tax free. Currently, that stands at €15,000 per year, and it is to rise to €20,000. In addition, the limit on the number … year per eligible employee. This will ease the cost of the minimum wage increase for SMEs. The standard rate of capital gains tax has been reduced from 33% to 31%. A number of enhancements have also been introduced to the research and development tax credit in the budget

Labour Party also favours a reduction in the VAT rate on kerosene, but the best way - the very best way - to reduce carbon tax in the longer term is to reduce our reliance on carbon. It is as simple as that. We need to focus on permanent reductions … trailered as a workers' budget, but when the Government decided to pull the rabbit out of the hat of cutting capital gains tax and inheritance tax, and tried in a half-hearted way to make up for the two fingers given to PAYE workers last year by indexing

help to buy scheme, will, regrettably, simply put up house prices even further. It is an inflationary measure. Raising the rent-a-room tax-free ceiling risks becoming a rent hike dressed up as relief for homeowners. Building more homes is the real solution this crisis needs. Where … believes the education budget is anything more than a fiction anyway. What has the Government done? It has introduced a €230 million capital gains tax cut, an extortionate price tag for a measure that will narrow the tax base. It is crazy to reduce wealth taxes and introduce

strongest possible terms on the picket line yesterday. No worker on that picket line felt that a budget that cut capital gains tax to such a degree was a budget for workers. The Minister said the Government had listened to the feedback about budget 2026. Again, nothing could

workers - the lowest paid people in the country – directly in the pocket. While the Government spends over €200 million to cut capital gains tax for the wealthiest in our society this week, there is no end to this Government’s gaslighting of working people. Insult is laid

deeper truth about the political philosophy driving this Government. One of the clearest examples of this was the 3% cut to capital gains tax. At a time when families are drowning in cost-of-living pressures, when public servants and services are stretched to breaking point and when

society. Last year, it was the burger barons and the big developers who got the golden handshake. This year, the reduction in capital gains tax from 33% to 31% handed almost €200 million to very wealthy landlords and property owners. These include the 11 Irish billionaires

powerful force to demand that the budget surplus is used to pay people decent wages and incomes. There is €200 million in capital gains tax cuts to the rich. There is €1 billion being taken from the Ireland Strategic Investment Fund to dole out to businesses. It should

Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he is considering a reduction in the capital gains tax rate from 33% to 25% for active business assets; and if he will make a statement on the matter. [39656/26

thank the Deputy very much for the question. The rate at which capital gains tax, CGT, is charged has varied both upwards and downwards since its introduction in 1975. The current standard rate of 33%, which applies to most gains, has been in place since 2012. However

innovation and new technologies. In that context, would the Tánaiste agree that there is merit in examining a more competitive and targeted capital gains tax approach for active business assets, particularly where proceeds are reinvested into Irish enterprise, regional employment and productive economic activity

Another issue that has been raised consistently is the failure to index capital gains tax, CGT, thresholds and exemptions over time. When CGT was introduced in 1974, the annual exemption was £500 and if indexed properly would be a lot more than £500 today. That would have been

Deputy Edward Timmins asked the Tánaiste and Minister for Finance if he will reintroduce indexation for capital gains tax to eliminate this annual stealth tax; and if he will make a statement on the matter. [39883/26

Indexation for capital gains tax relief was abolished in 2003. Will the Minister of State consider reintroducing this indexation, something that, at the moment, is effectively an annual stealth tax because there is no indexation

question. On average, each eligible turf cutter across these bogs has received a payment of €24,085, which is exempt from capital gains tax

force report. Deputy Mark Ward - To discuss waiting times for occupational services in Dublin Mid-West. Deputy Eamon Scanlon - To discuss reducing capital gains tax for families passing homes to their children. Deputy Naoise Ó Cearúil - To discuss social infrastructure provision in Kildare North. Deputy Pádraig O'Sullivan

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

Dáil Éireann of the (Taxes on Income and on Capital) (the Principality of Liechtenstein) Order 2026 and the Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 2026 (without debate and any division claimed to be taken immediately) - Motion re Referral to Joint Committee of Proposed … Double Taxation Relief (Taxes on Income and on Capital) (the Principality of Liechtenstein) Order 2026 and the Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 2026 shall be taken without debate and any division claimed thereon shall be taken immediately; 4. the proceedings

debate and any division claimed to be taken immediately) - Motion re Proposed approval by Dáil Éireann of the Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 2026 (without debate and any division claimed to be taken immediately) - Motion re Proposed approval by Dáil Éireann … shall be taken immediately; 8. the proceedings on the Motion re Proposed approval by Dáil Éireann of the Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 2026 shall be taken without debate and any division claimed thereon shall be taken immediately; 9. the proceedings

move: That Dáil Éireann approves the following Order in draft: Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 2026, a copy of which was laid before Dáil Éireann on 25th June

Double Taxation Relief (Taxes on Income and on Capital) (the Principality of Liechtenstein) Order 2026, and (ii) Double Taxation Relief (Taxes on Income and Capital Gains) (Sweden) Order 2026, copies of which have been laid in draft form before Dáil Éireann on 25th June, 2026, be referred

taxed on eight years of those savings, even if they have not sold a thing. They are taxed on something they have not sold as a capital gain. The Department of Finance refers to this as a deemed disposal. The people to whom I refer want two straight

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

business. Many working families will see any gains from the budget disappear like snow off a ditch. One of the biggest disappointments in the budget was the failure to introduce a windfall tax. What has the Government against taxing the big people? Fianna Fáil used be a party … else. Now it is beholden to Europe, to Ms von der Leyen, to the World Economic Forum and, above all, to the global capitals. In this case, a windfall tax should have been introduced, but the Government will not touch them. However, the Government does not mind putting

Deputy Ken O'Flynn asked the Minister for Finance the amount of revenue raised through capital gains tax (CGT) for the financial year ending 2024; and the percentage of the total taxation revenue CGT represented for the same period. [59958/25

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

deemed disposal regime as it applies to investments in Exchange Traded Funds and align the taxation of gains on ETFs with the capital gains tax regime at 33%, with tax payable only upon an actual disposal.; and if he will make a statement on the matter. [50928/25

Deputy Emer Currie asked the 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. [49573/25

Deputy Michael Cahill asked the Minister for Finance to change the legislation and exempt compulsory purchase order compensation from capital gains tax, recognising that this is not a voluntary disposal of land; and if he will make a statement on the matter. [48861/25

Deputy Shane Moynihan asked the Minister for Finance if he will consider introducing a preferential capital gains tax rate for landlords who have made their properties available for social housing at below market rates over an extended period; and if he will make a statement on the matter

Deputy Ken O'Flynn asked the Minister for Finance to publish any internal Departmental analysis regarding potential changes to capital gains tax and its projected impact on SMEs, family farms and intergenerational wealth transfer. [44882/25

July 2025, the response to which was an interpretation of the law, to introduce changes in Budget 2026 to exempt individuals from capital gains tax when the family home is subjected to court-mandated delays as part of a divorce settlement, the individual has no control over

Deputy James Geoghegan asked the Minister for Finance the estimated amount a three-year waiver on capital gains tax for the sale of above-the-shop units in Ireland would cost under various scenarios with regard to the number of units sold; and if he will make

Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a time-limited capital gains tax exemption for property owners to encourage the sale or reuse of vacant or underused residential properties, with the relief set to expire a short number of years after

Deputy Noel McCarthy asked the Minister for Finance if a review of entrepreneur relief under the capital gains tax code is being considered, particularly in regard to the €1 million lifetime limit and its competitiveness relative to international norms (details supplied); and if he will make a statement

Deputy Shane Moynihan asked the Minister for Finance if he will consider introducing a preferential capital gains tax rate for landlords who have made their properties available for social housing at below-market rates over an extended period; and if he will make a statement on the matter

Deputy Ciarán Ahern asked the Minister for Finance his position on the eight-year deemed disposal rule in the capital gains tax system; whether he would consider abolishing this rule; and if he will make a statement on the matter. [39619/25

Deputy Michael Healy-Rae asked the Minister for Finance whether a recalibration of the capital gains tax regime will be introduced (details supplied); and if he will make a statement on the matter. [38244/25

Deputy Shane Moynihan asked the Minister for Finance if consideration will be given to differentiated rates of Capital Gains Tax for different scenarios. [36600/25

Deputy Aidan Farrelly asked the Minister for Finance the revenue raised in each of the past ten years from capital gains tax paid by real estate investment trusts, in tabular form; and if he will make a statement on the matter. [35704/25

Deputy Aidan Farrelly asked the Minister for Finance the revenue raised in each of the past ten years from capital gains tax paid by Irish real estate funds, in tabular form; and if he will make a statement on the matter. [35705/25

Deputy Pearse Doherty asked the Minister for Finance to provide in tabular form the total amount of capital gains tax paid by credit servicing firms and special purpose vehicles holding specified mortgages each year since 2010, in tabular form; and if he will make a statement

Deputy Cian O'Callaghan asked the Minister for Finance the rational for the discrepancy between the rate of capital gains tax and the taxation rates on gains made from exchange-traded funds; and if he will make a statement on the matter. [32474/25

Deputy Brian Brennan asked the Minister for Finance in the absence of any capital gains tax relief on family-owned businesses, if he intends to provide any reliefs to a business owner who wishes to retire and pass the business to the next generation, and who are over

Deputy Mark Wall asked the Minister for Finance if the exemptions for capital gains tax apply to a family carer who moved out of their principle primary residence into the home of the cared-for person for a number of years in order to provide full-time care