Tax Code
Dail Éireann — 2026-02-24
============================================================

Robert Troy (FF), Longford-Westmeath

I thank the Deputy again for the opportunity to discuss this important topic.
While the Deputy's question focuses on one aspect of the current tax regime, it is clear that the overall approach to taxation of retail investments needs to be considered. Stakeholders including individual investors and industry participants have made their position on the current approach, including deemed disposal, clear. Capital markets provide an opportunity for savings to be more productive for both the individual and the wider economy. Taxation plays an important part in what has to be considered when looking at how to encourage retail investment.
As I alluded to in my opening remarks, the Department of Finance is closely examining the concept of a savings and investment account. It can provide framework, as the Deputy alluded to, for ordinary savers to benefit from the opportunities available through participation in the capital markets, but we must get the detail right. Those details are within the funds review recommendations. As a Government, we cannot be looking for reviews only not to implement their findings.
The roadmap on taxation of retail investment will be published shortly and will set out the intended approach to encourage retail investment in Ireland, including consideration of savings and investment accounts. I expect further discussions will be had on savings and investments as the development of a new approach to taxation of retail investment proceeds. I look forward to continuing engagement with the Deputy on these issues.

---

Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted.

Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-02-24/debate/main
Retrieved: 2026-08-14T04:54:40+00:00
Sitting date: 2026-02-24