Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 Jan, 2025

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Sep, 2024 to 31 Dec, 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 11 September 2024. Meeting of the Residential Zoned Land Tax [RZLT] Subgroup on 26 November 2024 to discuss administrative issues and the implementation of the RZLT. Further meeting of the TALC Direct/ Capital Taxes Sub-committee on 28 November 2024. (The minutes of this meeting will be published by TALC).

Submission (2-5)

Submission to Revenue on 4 September 2024 with feedback on the draft Tax and Duty Manual Part 16-00-02 'Relief for investment in corporate trades'. Submission to Revenue on 8 October 2024 with feedback on Revenue's Split Year Residence Procedural Note circulated to the TALC Direct/Capital Taxes Sub-committee on 26 September 2024. Submission to Revenue on 14 November 2024 with feedback on the draft Tax and Duty Manual Part 33-03-01 - Mandatory Disclosure Guidance Notes.

Email (2-5)

Email to Revenue on 27 November 2024 with feedback on Draft Tax and Duty Manual Part 09-02-01 ‘Leasing of Machinery and Plant – Scenarios where Section 299(1) Applies’. Email to Revenue on 17 December 2024 with feedback on section 2.1 of the draft updated TDM Part 34-00-01 – ‘Provisions Relating to Residence of Individuals’.

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)