405. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will review the operation of the eight-year deemed disposal rule which triggers tax on unrealised gains, including its impact on long term investing and retirement planning; and whether he will consider abolishing this rule; and if he will make a statement on the matter. [8582/26]

Summary

405. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will review the operation of the eight-year deemed disposal rule which triggers tax on unrealised gains, including its impact on long term investing and retirement planning; and whether he will consider abolishing this rule; and if he will make a statement on the matter. [8582/26]

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• Tax Code

  xml · EN · 4 February 2026

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