Michael Healy-Rae (Kerry, Independent)
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171. To ask the Minister for Finance if equalisation of exit tax with deposit interest retention tax, DIRT, will be introduced in Budget 2019, further to correspondence from a person (details supplied); and if he will make a statement on the matter. [39478/18]

Peter Burke (Longford-Westmeath, Fine Gael)
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179. To ask the Minister for Finance if he has considered proposing an equalisation of exit tax with DIRT in the finance Bill 2018; and if he will make a statement on the matter. [39667/18]

Jack Chambers (Dublin West, Fianna Fail)
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183. To ask the Minister for Finance his plans to reduce life assurance exit tax in budget 2019 further to reductions in DIRT in previous budgets; and if he will make a statement on the matter. [39985/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 171, 179 and 183 together.

I assume that the Deputy is referring to exit tax as applied to Life Assurance products. In general, consideration of any changes to the tax system are undertaken within the annual Budgetary and Finance Bill process. As is normal, the Deputy will appreciate that I cannot comment on any possible changes in advance of the 2019 Budget.