Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 Sep, 2023

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 May, 2023 to 31 Aug, 2023

Specific Details Letter to the Minister for Finance, Michael McGrath T.D. regarding implementation of Enhanced Reporting Requirements (ERR) which is subject to a Ministerial commencement order.

Intended results To highlight concerns about the proposed implementation of section 897C of the Taxes Consolidation Act (TCA) 1997, which relates to the reporting of certain non-taxable payments and benefits made by employers to their employees (and directors).

Name of person primarily responsible for lobbying on this activity Colm Browne

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?) Yes

Current or Former Designated Public Official(s)

Cathy Herbert (Former DPO) Special Adviser (Department of Finance)

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.

Letter (1)

Letter on 29 August 2023.

Email (1)

Follow up email to special advisers to Minister for Finance, forwarding the Institute's letter to the Minster for Finance regarding implementation of Enhanced Reporting Requirements (ERR) which is subject to a Ministerial commencement order.

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.

Michael McGrath Minister (Department of Finance)

Niall Cody Chairman (The Office of the Revenue Commissioners)

Grant Sweetnam Special Adviser (Department of Public Expenditure and Reform)

Kevin Barrett Special Adviser (Department of Public Expenditure and Reform)