Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 Jan, 2026

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Sep, 2025 to 31 Dec, 2025

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 (1)

Meeting on 11 September 2025. Meetings of the Residential Zoned Land Tax [RZLT] Subgroup on 1 September and 9 December 2025 to discuss administrative issues and the implementation of RZLT. Meeting of the Research and Development (R&D) Discussion Group on 19 November 2025 to discuss tax technical and administrative issues relating to the R&D Tax Credit. Further meeting of the TALC Direct/Capital Taxes Sub-committee on 27 November 2025. (The minutes of this meeting will be published by TALC).

Submission (2-5)

Submission to Revenue on 2 September regarding the Application of RCT to Mixed Contracts. Submission to Revenue on 5 November with feedback on the section 299 leasing TDM Part 09-02-01 regarding the Burden of Wear and Tear. Submissions to Revenue on 12 & 17 November highlighting cross-border considerations in relating to the Auto-Enrolment Retirement Savings System (AE) and additional queries on AE to share with officials in the Department of Social Protection (DSP).

Email (2-5)

Email to Revenue on 30 September 2025 with feedback on proposed updates to transfer pricing documentation requirements for an Irish Branch. Email to Revenue on 1 October 2025 with feedback on proposed updates to Tax and Duty Manual Part 35C-00-01 – ‘Guidance on the anti-hybrid rules’.

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)