Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 May, 2024

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Jan, 2024 to 30 Apr, 2024

Specific Details Meeting of the TALC Direct/ Capital Taxes Sub-committee. (The minutes of this meeting have been published by TALC).

Intended results To gain a better understanding of the technical and administrative issues related to direct and capital taxes.

Name of person primarily responsible for lobbying on this activity Clare McGuinness

Did any Designated Public Official(DPO) or former Designated Public Official(DPO) carry out lobbying activities on your behalf in relation to this return? You must include yourself, and answer Yes, if you are a current DPO or a DPO at any time in the past. (What is a Designated Public Official?) No

Did you manage or direct a grassroots campaign? No

Was this lobbying done on behalf of a client? No

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Meeting (2-5)

Meeting on 29 February 2024. Leasing Subgroup meeting with Revenue and the Department of Finance to discuss leasing tax related matters on 27 February 2024. Meeting of the Research and Development (R&D) Discussion Group to discuss tax technical and administrative issues relating to the R&D Tax Credit on 31 January 2024. Further meeting of the TALC Direct/ Capital Taxes Sub-committee on 25 April 2024. (The minutes of this meeting will be published by TALC).

Submission (2-5)

Feedback to Leasing Subgroup on Draft Tax and Duty Manual 04-06-04 - 'Leasing of Machinery or Plant – General Principles of Taxation' on 19 January 2024. Feedback to Revenue on 28 March 2024 on issues raised at the meeting of the Leasing Subgroup on 27 February. Submission to Revenue on the Draft Revenue Guidelines for Determining Employment Status for Taxation purposes on 27 March 2024.

Email (2-5)

Email to Revenue in relation to concerns raised about the training of the R&D Technical Experts on 5 April 2024. Follow up email to Revenue in relation to concerns raised about the training of the R&D Technical Experts on 26 April 2024.

Designated public officials lobbied

The following DPOs were lobbied during this return period on this specific Subject Matter Area. These DPOs were involved in at least one of the Lobbying Activities listed above, but not necessarily all of them. As returns are specific to a Subject Matter Area the above Lobbying Activities may be associated with multiple returns.

Jeanette Doonan Assistant Secretaries or Equivalent Grades (The Office of the Revenue Commissioners)

Tom James Assistant Secretary (The Office of the Revenue Commissioners)