Tax Collection
Dail Éireann — 2026-09-29
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Simon Harris (FG), Wicklow

Let the record of the House show that it was a government led by my party in 2016 that introduced the legislation and legislated in relation to these issues. Just to be clear. I know the Deputy does this thing about Fianna Fáil and Fine Gael for the social media clips, but let the record of the House show that it was a Fine Gael Minister for Finance who actually legislated in relation to the IREF legislation. The reason I read out the lengthy answers at the start of this is because the Deputy distorts the situation and frames the debate in a certain way. The IREF was actually introduced, as the Deputy has said, and, in fairness, as he acknowledged and campaigned for, to address concerns that non-resident investors who were making investments and collective investment funds were not taxed on income and gains from Irish property. However, there is an issue - again, I do not think the Deputy should speak for my officials - in relation to double taxation. In the answer I have given this House I have very clearly outlined that. Therefore, we gave a commitment that we were going to carry out a consultation in relation to simplifying the IREF regime, something the Deputy says he looked for to be introduced in 2016. We intend to carry out a consultation to see what improvements and simplifications need to be made and I intend to publish that consultation this year.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-09-29/debate/main
Retrieved: 2026-10-05T01:00:59+00:00
Sitting date: 2026-09-29