Financial Services
Dail Éireann — 2026-09-24
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Colm Brophy (FG), Dublin South-West

I know from everything she has done in political life that Deputy Currie is definitely a person who looks for solutions. She looks at issues and asks how we can find a solution. The focus of the Tánaiste on the new investment account is very clear and has been outlined. However, he and the Government are well aware of the frustration many investors feel with the deemed disposal rule, as Deputy Currie has highlighted. The introduction of the account does not mean that the broader tax regime for retail investment I mentioned earlier is not subject to review. In that regard, I highlight the recommendation of the funds review published by the Department of Finance in 2024, which, while recommending the removal of the deemed disposal rule also states that the addition of guardrails to protect the Exchequer would be required.
In tandem with this, officials in the Department of Finance continue to analyse how the tax regime for retail investment can be reformed in ways that support investment while balancing this objective with the need to protect public finances. Any future decisions will need to take into account the cost to the Exchequer of changes in a particular year.

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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