Etf vs etp for tax purposes ireland

Hi all.

In relation to the leveraged trading instruments such as WisdomTree Natural Gas 3x Daily Leveraged, IE00BLRPRG98.

These are listed as ETF’s on T212 but on other web sites they are listed as ETP’s

The Irish tax authority in their wisdom taxes ETF’s at a whopping 41%, can someone let me know if there is a difference between the two and if all the leveraged products on T212 are ETF’s for tax purposes?


ETP is a broader term encompassing a range of investment products traded on stock exchanges. It can include Exchange-Traded Funds (ETFs), Exchange-Traded Notes (ETNs), Exchange-Traded Commodities (ETCs) and so on.

Regarding tax-related questions, it would be best to contact the local authorities because they can provide precise information.