The Department of Finance has published the responses it received to the first Feedback Statement on the strawman proposal on a participation exemption. In May 2024 the Institute, under the auspices of the CCAB-I,
responded on the basis that it supports the introduction of a participation exemption so that the exemption applies by default with no minimum ‘opt-in’ period. There were 20 submissions to the Department and
the full list can be accessed at gov.ie.