90. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason losses arising on Exchange Traded Funds and other collective investment undertakings subject to the deemed disposal regime cannot be offset against gains on other assets or against other income for the purposes of income tax; whether he considers this prohibition on loss relief to be equitable relative to the treatment of losses on direct equity investments under the capital gains tax regime; whether he has received any advice from the Tax Strategy Group or Revenue on the rationale for this asymmetry; and if he will make a statement on the matter. [17602/26]

Summary

90. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason losses arising on Exchange Traded Funds and other collective investment undertakings subject to the deemed disposal regime cannot be offset against gains on other assets or against other income for the purposes of income tax; whether he considers this prohibition on loss relief to be equitable relative to the treatment of losses on direct equity investments under the capital gains tax regime; whether he has received any advice from the Tax Strategy Group or Revenue on the rationale for this asymmetry; and if he will make a statement on the matter. [17602/26]

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Tax Code

  xml · EN · 4 March 2026

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.