CIRL CLG (Co-operatives Ireland)

Lobbying Organisation CIRL CLG

Date published 05 Oct, 2026

Relevant Matter Public policy or programme

Public Policy Area Taxation

Period 1 May. 2026 to 31 Aug. 2026

Specific Details Position paper, Business Succession Through Employee Ownership (CIRL, July 2026), sent to the Minister for Finance by email with letter. It set out tax and co-operative law measures required to support the transfer of SMEs to their employees via employee buy-outs.

Intended results To secure a statutory framework and targeted tax relief for the sale of business to qualifying employee-owned business.

Name of person primarily responsible for lobbying on this activity Sam Toland

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.

Email (1)

Written submission of the CIRL position paper on business succession through employee ownership, sent to the Minister for Finance in July 2026

Letter (1)

Written submission of the CIRL position paper on business succession through employee ownership, sent to the Minister for Finance in July 2026

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.

Simon Harris Tánaiste and Minister (Department of Finance)