489. Deputy John Lahart asked the Tánaiste and Minister for Finance if his Department has undertaken any analysis of the impact that the higher, deemed-disposal capital gains tax rate on index funds has on retail investor behaviour and capital market participation; if consideration would be given to aligning the capital gains tax rate and realisation rules for index fund investors with those applied to individual shareholdings to ensure tax neutrality across comparable asset classes; and in the context of encouraging low risk, long-term savings and investment, if he believes it is equitable that individual index fund investors face both a higher tax rate and a deemed realization of gains, unlike those investing directly in shares or property; and if he will make a statement on the matter. [20800/26]

Summary

489. Deputy John Lahart asked the Tánaiste and Minister for Finance if his Department has undertaken any analysis of the impact that the higher, deemed-disposal capital gains tax rate on index funds has on retail investor behaviour and capital market participation; if consideration would be given to aligning the capital gains tax rate and realisation rules for index fund investors with those applied to individual shareholdings to ensure tax neutrality across comparable asset classes; and in the context of encouraging low risk, long-term savings and investment, if he believes it is equitable that individual index fund investors face both a higher tax rate and a deemed realization of gains, unlike those investing directly in shares or property; and if he will make a statement on the matter. [20800/26]

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• Tax Code

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