Financial Resolution: Stamp Duties
Dail Éireann — 2021-05-19
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Pearse Doherty (SF), Donegal

I move amendment No. 14:
After section 31E, to insert the following new section:
"Report on Ending the Tax Regime applicable to Investment Funds in the Residential Property Market
31F. The Minister shall within 14 days from the passing of this Resolution prepare and lay before Dáil Éireann a report on the tax status enjoyed by investment funds in the residential property market and the application of corporation tax on the rental profits of, and the application of, capital gains tax on the disposal of assets by, investment funds in the residential property market, including Irish Real Estate Funds and Real Estate Investment Trusts."
The amendment applies to corporation tax on profits of funds and capital gains tax, CGT, on the disposal of other assets.

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Retrieved: 2026-08-14T04:49:18+00:00
Sitting date: 2021-05-19