Seán Haughey (Dublin Bay North, Fianna Fail)
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164. To ask the Minister for Finance if he will equalise the life assurance exit tax and the DIRT tax in the interest of long-term savers; and if he will make a statement on the matter. [42261/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Policy choices with respect to changes in taxation were made in the context of the financial resources available to me. Thus the option available for amending the rate of life assurance tax in the context of Budget 2019 had to be considered in the context of competing demands for other taxation changes.

I have focused much of the resources available to me for a taxation package in Budget 2019 on changes to income tax and USC which I consider is of benefit to a wider subset of the population. In light of this, I decided not to amend the rate of life assurance tax on this occasion.