Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 18 Sep, 2024

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 May, 2024 to 31 Aug, 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 12 June 2024. Meeting with Revenue on 17 May 2024 to discuss the Institute's submission to Revenue on the Draft Revenue Guidelines for Determining Employment Status for Taxation purposes. Meeting of the Research and Development (R&D) Discussion Group on 29 May 2024 to discuss tax technical and administrative issues relating to the R&D Tax Credit. Meeting of the Leasing Working Group on 27 June 2024 with Revenue and the Department of Finance to discuss leasing tax related matters.

Submission (2-5)

Feedback to Revenue on 24 May on guidance in Draft TDM 04-05-07 Interest Relief for Qualifying Financing Companies and Draft TDM 09-02-01 Leasing of Machinery and Plant – Scenarios where Section 299(1) Applies. Feedback to Department of Finance on 10 July relating to queries raised at June meeting of the Leasing Working Group. Feedback to Revenue on 10 July on “burden of wear and tear” analysis in Draft TDM Part 09-02-01 Leasing of Machinery and Plant – Scenarios where Section 299(1) Applies.

Email (2-5)

Email to Revenue on 13 May 2024 requesting guidance regarding Finance (No.2) Act 2023 changes to the Employment and Investment Incentive. Email to Revenue on 10 June 2024 regarding RCT and application of reverse charge VAT on certain property-related transactions. Email to Revenue on 18 June 2024 outlining issues for clarification pending publication of the updated Tax and Duty Manual to reflect the Finance (No.2) Act 2023 changes to the Employment and Investment Incentive.

Phone call (1)

Call with Revenue on 7 June 2024 in relation to concerns raised about the training of the R&D Technical Experts.

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.

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

Sinead Ryan Assistant Secretary (Department of Finance)

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