Emer Currie (Dublin West, Fine Gael)
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78. To ask the Minister for Finance if Ireland intends, and is on course, to complete the transposition of EU Directive 2024/927 in advance of the transposition deadline of 16 April 2026; and if any further consultation is planned with industry ahead of 16 April 2026 on either the details of the planned transposition instrument or the implementation of the directive in Ireland. [17316/26]

Simon Harris (Wicklow, Fine Gael)
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Directive (EU) 2024/927 amends the Alternative Investment Funds Managers Directive (AIFMD) and the Undertakings for Collective Investment in Transferable Securities (UCITS) directive to harmonise rules on delegation, liquidity risk, supervisory reporting, depositary services, and loan origination by alternative investment funds. Directive (EU) 2024/927 was published in the Official Journal of the European Union on 26 March 2024. My officials are working with the Office of the Parliamentary Counsel (OPC) to complete transposition by the deadline of 16 April 2026.

Engagement with industry stakeholders has been ongoing and will continue in advance of the transposition deadline.