302. Deputy Cormac Devlin asked the Minister for Finance if he will consider extending the dividend withholding tax exemption to investment limited partnerships (ILPs) in order that ILPs are treated on a par with other Irish regulated funds; if he will provide an assessment of the Exchequer impact; the anti-avoidance guardrails that would apply; the expected effect on Ireland’s competitiveness in private equity, private credit and infrastructure investment, in the context of mobilising patient capital for housing, SMEs and renewables; and if he will make a statement on the matter. [48074/25]

Summary

302. Deputy Cormac Devlin asked the Minister for Finance if he will consider extending the dividend withholding tax exemption to investment limited partnerships (ILPs) in order that ILPs are treated on a par with other Irish regulated funds; if he will provide an assessment of the Exchequer impact; the anti-avoidance guardrails that would apply; the expected effect on Ireland’s competitiveness in private equity, private credit and infrastructure investment, in the context of mobilising patient capital for housing, SMEs and renewables; and if he will make a statement on the matter. [48074/25]

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• Tax Code

  xml · EN · 17 September 2025

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