328. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will commit to abolishing or fundamentally reforming the deemed disposal regime as it applies to Exchange Traded Funds held by individual retail investors; if not, to set out clearly the specific policy rationale for retaining a taxation mechanism that has no 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. [17660/26]

Summary

328. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will commit to abolishing or fundamentally reforming the deemed disposal regime as it applies to Exchange Traded Funds held by individual retail investors; if not, to set out clearly the specific policy rationale for retaining a taxation mechanism that has no 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. [17660/26]

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