265. Deputy Michael Murphy asked the Minister for Finance his plans regarding life assurance exit tax (LAET), including consideration of reducing the current 41% rate, abolishing the 1% Government levy, and reviewing the eighth-year deemed disposal rule; and if he will confirm whether reform of LAET will be progressed separately to wider work on exit tax and ETFs as part of the funds review implementation plan. [52715/25]

Summary

265. Deputy Michael Murphy asked the Minister for Finance his plans regarding life assurance exit tax (LAET), including consideration of reducing the current 41% rate, abolishing the 1% Government levy, and reviewing the eighth-year deemed disposal rule; and if he will confirm whether reform of LAET will be progressed separately to wider work on exit tax and ETFs as part of the funds review implementation plan. [52715/25]

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• Tax Code

  xml · EN · 2 October 2025

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