Budget should streamline investment taxes, say broker

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Davy submission argues that different rates and a complex system force investors to make investments that do not give the best result

Budget 2024 should streamline taxes on financial investments to boost portfolio diversity and cut risks, says stockbroker Davy.

“The tax treatment in Ireland does not favour diversification and fund-based investments compared to direct investment in individual securities,” the document adds. This contributes to competition for housing between those seeking to buy their own home and individuals looking to buy for investment purposes, driving up prices and leaving retail investors over-exposed to property.

Its submission points out that over the last 15 years, new regulations have increased protections for those investing in funds in the EU, whose investor protection regime is now recognised globally. Davy echoes concerns raised in that paper that “differing tax regimes may cause investors to choose one type of investment over another”.

“Therefore, if an investor has invested in two separate funds and disposes one at a gain and one at a loss, there is no loss relief available for the investor,” Davy points out.

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