96. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any assessment has been made of the impact of the deemed disposal regime on compliance behaviour; specifically whether the regime creates an incentive for individual investors to hold investments through corporate structures, self-directed pension vehicles, or non-Irish domiciled accounts in order to avoid the eight-year crystallisation event; the estimated revenue impact of such behavioural responses; and if he will make a statement on the matter. [17652/26]

Summary

96. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any assessment has been made of the impact of the deemed disposal regime on compliance behaviour; specifically whether the regime creates an incentive for individual investors to hold investments through corporate structures, self-directed pension vehicles, or non-Irish domiciled accounts in order to avoid the eight-year crystallisation event; the estimated revenue impact of such behavioural responses; and if he will make a statement on the matter. [17652/26]

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