Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 May, 2025

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Jan, 2025 to 30 Apr, 2025

Specific Details Meeting of the TALC Direct/ Capital Taxes Sub-committee. (The minutes of this meeting will be 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 27 February 2025. Meetings of the Residential Zoned Land Tax [RZLT] Subgroup on 23 January and 31 March 2025 to discuss administrative issues and the implementation of RZLT . Meeting of the Research and Development (R&D) Discussion Group on 26 March 2025 to discuss tax technical and administrative issues relating to the R&D Tax Credit.

Submission (2-5)

Feedback to Revenue on 13 February 2025 on Appendix 1 of the Tax and duty Manual Part 33-03-01 Mandatory Disclosure Guidance Notes. Feedback to Revenue on 25 February 2025 on Finance Act 2024 changes to employer contributions to PRSAs. Feedback to Revenue on 24 April 2025 on draft TDM 09-02-01 ‘Leasing of Machinery and Plant – Scenarios where Section 299(1) Applies’ - Burden of Wear and Tear.

Email (1)

Feedback to Revenue on 7 March 2025 on Tax and Duty Manual Part 02-02-07 ‘Deposit Interest – Whether a Trading Receipt’.

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)