777. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update and timeline for publication of the planned Roadmap on Taxation of Retail Investment. [57115/26]

778. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if products subject to investment by the providers of new personal investment accounts using moneys invested through the new accounts will be subject to deemed disposal taxation. [57116/26]

I propose to take Questions Nos. 777 and 778 together.

Encouraging retail investment remains a key priority of mine. As the Deputy is aware, Budget 2026 included a commitment to publish a roadmap, setting out the intended approach to simplify and adapt the tax framework to encourage retail investment while retaining necessary and important anti-avoidance protections, in a proportionate manner.

The roadmap is due to be published in summer 2026.

A key aspect of the roadmap is the inclusion of key parameters of the proposed new investment account, acknowledging the need for industry to understand how the account is intended to operate. This information is to facilitate the design and introduction of the necessary operational systems by providers, to allow accounts to be available from 2027, with the specific details of the investment account forming part of the normal budgetary process, in October 2026.

The intention is to legislate for the account in 2026 and to allow accounts to be offered from 2027.

Department officials are continuing to engage with a broad range of stakeholders as work is progressing on the development of the account, taking on board the range of ideas on the design of an effective investment account in Ireland that best fits the Irish economy and the needs of Irish households whilst also reflecting international best practice.

The roadmap will also take the Funds Review into consideration, including the issue of the deemed disposal rule.