ETFs- Tax Treatment for accumulating ETFs

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Flybytheseat

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Can anyone advise how ETF dividends for accumulating ETFs (i.e. ETFs where the dividends are automatically revinvested in the ETF) are taxed ? Do they need to be declared to revenue and is tax payable on an annual basis ?

Also ETC (Exchange Traded Commodities such as precious metal baskets) - what is the tax treatment of these ? 41 % deemed disposal after 7 years ?

Thanks
 
I don't think you declare the dividends or pay tax on them now - they will be included in the exit tax or deemed disposal.

Deemed disposal is every 8 years. ETCs are treated like normal shares, apparently.
 
Last edited:
Accumulating ETFs are only subject to 41% tax on disposal or every 8 years.

ETCs are subject to CGT like a share.
 
Accumulation ETFs do not declare or pay dividends, so there is no income to be declared
 
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