Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 21 May, 2026

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Jan. 2026 to 30 Apr. 2026

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 26 February 2026. Meeting of the Research and Development (R&D) Discussion Group on 18 February to discuss tax technical and administrative issues relating to the R&D Tax Credit. Meeting of the Residential Zoned Land Tax [RZLT] Subgroup on 30 March 2026 to discuss administrative issues and the implementation of RZLT. Further meeting of the TALC Direct/Capital Taxes Sub-committee on 21 April. (The minutes of this meeting will be published by TALC).

Submission (2-5)

Submission to Revenue on 25 February with queries relating to the updated Tax and Duty Manual Part 18-02-01 – Relevant Contracts Tax: Relevant Operations. Submission to Revenue on 26 March via the Residential Zoned Land Tax [RZLT] Subgroup in relation to a RZLT Revenue Acknowledgement Template.

Email (2-5)

Email to Revenue on 27 March with feedback on the draft Proposed Partnership Section to be inserted into TDM Part 08-02-01. Email to Revenue on 22 April seeking clarification on foreign effective rates and underlying tax credits.

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)