Financial Instruments Dail Éireann — 2026-04-21 ============================================================ Grace Boland (FG), Dublin Fingal West The Funds Sector 2030 review recognised that exchange-traded funds, ETFs, sit at the centre of Ireland's ambition to increase retail participation in capital markets - people who are planning for the future and parents who are planning for their children's college education. The current tax framework, in particular the eight-year deemed disposal rule, is a material barrier to that objective. Could the Tánaiste confirm if his Department has assessed abolishing the rule, what the estimated cost to the Exchequer would be, and when he might make a decision on it? --- 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/2026-04-21/debate/main Retrieved: 2026-09-21T01:01:08+00:00 Sitting date: 2026-04-21