Tax Reliefs
Dail Éireann — 2026-05-26
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Simon Harris (FG), Wicklow

I hear the Deputy and I never like to disagree with my constituency colleague, but the point I would make is that we consider all taxation measures as part of the annual budgetary process through the tax strategy group papers and the likes. Being honest with the House, I would be concerned with an indexation for the CGT space when one could make similar arguments or cases for indexation of other taxes that we do not currently do that with either. My biggest priority in terms of a taxation package this year will be around personal income tax because there is a real need for that, and I know the Deputy and I share a view on that. There is a compelling case around CGT, how it operates, how it works and the rate, the relief and the exemptions.
Ireland often gets told we have a high rate compared to other European countries. At a headline level, we probably do, but when the reliefs and exemptions are factored in, does that alter the picture somewhat? It does. All these things are kept under review. As of now, there is no plan to reintroduce indexation, but I will ask my officials to reflect on what the Deputy has said and will come back to him with further views.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-05-26/debate/main
Retrieved: 2026-09-14T01:01:04+00:00
Sitting date: 2026-05-26