Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 17 Sep, 2025

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 May, 2025 to 31 Aug, 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 (6-10)

Meeting on 1 May 2025. Further meeting of the TALC Direct/ Capital Taxes Sub-committee on 26 June 2025. Meetings of the Residential Zoned Land Tax [RZLT] Subgroup to discuss administrative issues and the implementation of RZLT on 20 May, 9 June, 23 June & 15 July 2025.

Submission (2-5)

Submission to Revenue to provide feedback on the draft TDM on Taxation of Partnerships on 20 June 2025. Submission to Revenue regarding the classification of UK LLPs on 23 June 2025. Submission to Revenue to provide feedback on draft TDM regarding Chapters 1 and 2 of Part 28 TCA 1997 and draft update to TDM 02-02-03 Tax Treatment of Certain Dividends on 28 July 2025.

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)