89. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason the exit tax rate applicable to gains on Exchange Traded Funds and other collective investment undertakings subject to deemed disposal is set at 41%, exceeding the 33% capital gains tax rate applicable to direct shareholdings and other assets; whether he considers it appropriate that an individual who invests in a diversified EU-regulated fund product is taxed at a higher rate on gains than an individual who invests directly in equities; and if he will make a statement on the matter. [17601/26]

Summary

89. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason the exit tax rate applicable to gains on Exchange Traded Funds and other collective investment undertakings subject to deemed disposal is set at 41%, exceeding the 33% capital gains tax rate applicable to direct shareholdings and other assets; whether he considers it appropriate that an individual who invests in a diversified EU-regulated fund product is taxed at a higher rate on gains than an individual who invests directly in equities; and if he will make a statement on the matter. [17601/26]

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