Jim O'Callaghan (Dublin Bay South, Fianna Fail)
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252. To ask the Minister for Finance whether he intends to review the tax regime associated with exchange traded funds; and if he will make a statement on the matter. [44117/24]

Matt Shanahan (Waterford, Independent)
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267. To ask the Minister for Finance his views in relation to investment funds (details supplied); and if he will make a statement on the matter. [44253/24]

Jack Chambers (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 252 and 267 together.

I note the issues raised by the Deputies, relating to tax treatment of Exchange Traded Funds, or "ETFs", and the security of investments in trading funds.

The Deputies may wish to note that on 22 October 2024, I published the Report of the Funds Sector 2030. The Review made a number of recommendations regarding ETFs.

The Report of the Review is available at: www.gov.ie/en/publication/da341-funds-sector-2030-a-framework-for-open-resilient-and-developing-markets/

My Department is developing a work programme to progress the recommendations of the report.