John Clendennen (Offaly, Fine Gael)
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604. To ask the Minister for Finance to provide an update on the announcement in Budget 2025 regarding plans to introduce a stamp duty exemption on the trading of shares in small companies on the Irish Stock Exchange; and if he will make a statement on the matter. [47386/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy should note that as part of government efforts to boost equity financing, particularly by SME's and start-ups, in his Budget 2025 speech Minister Chambers announced that the Department of Finance will, subject to State Aid considerations, introduce a Stamp Duty exemption to enable Irish SMEs to access equity via financial trading platforms designed to support their funding needs.

My officials have since engaged with Euronext Dublin to determine how this can be best achieved, and at the same time ensure that it is compliant with State Aid rules.

However, as the Deputies are aware, it is a longstanding practice that the Minister for Finance does not comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.