97. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the deemed disposal regime has been assessed for its impact on the financial planning decisions of workers in defined contribution pension schemes who hold Exchange Traded Funds outside their pension wrapper as a supplementary long-term savings vehicle; whether the regime creates a disproportionate burden on such individuals relative to those whose savings are entirely within pension vehicles not subject to deemed disposal; and if he will make a statement on the matter. [17653/26]

Summary

97. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the deemed disposal regime has been assessed for its impact on the financial planning decisions of workers in defined contribution pension schemes who hold Exchange Traded Funds outside their pension wrapper as a supplementary long-term savings vehicle; whether the regime creates a disproportionate burden on such individuals relative to those whose savings are entirely within pension vehicles not subject to deemed disposal; and if he will make a statement on the matter. [17653/26]

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