Finance Bill 2021: Report Stage (Resumed) and Final Stage Dail Éireann — 2021-12-02 ============================================================ Pearse Doherty (SF), Donegal Deputy Durkan's comment was that I am putting forward the idea of capital gains tax and hammering those who have the money. I am not putting forward the idea of capital gains tax. Capital gains tax applies to everybody else, it just does not apply to IREFs or REITs. What I am saying is that everybody else has to pay capital gains tax, but there is an exemption for these two funds. Deputy Durkan knows that. That is not right. --- 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/2021-12-02/debate/main Retrieved: 2026-08-14T04:49:54+00:00 Sitting date: 2021-12-02