Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation
Dail Éireann — 2026-09-24
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Simon Harris (FG), Wicklow

I will make two points. First, in the context of the final detail of the scheme, we will have an opportunity to thrash all of that out in the debate on the Finance Bill post the budget, including how the new accounts will interact with other investment opportunities. I will be happy to consider all of the issues the Deputy raises then.
On deemed disposal, I am on record in this House - I am certainly on the record in lots of places - as stating we need to move beyond deemed disposal. It was of a different time. It was an anti-avoidance measure, so it would be important to replace it. Obviously, we need to still have anti-avoidance measures. How much we can do in this budget will depend on the overall tax package and competing priorities, but I do expect to make some progress on it. The retail investment roadmap I published this summer shows the clear direction of travel in terms of moving beyond deemed disposal.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-09-24/debate/main
Retrieved: 2026-09-28T05:50:50+00:00
Sitting date: 2026-09-24