Grant Thornton

Lobbying Organisation Grant Thornton

Date published 20 Jan, 2022

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Sep, 2021 to 31 Dec, 2021

Specific Details Letter by Peter Vale (Partner, Grant Thornton) as Chair of CCAB-I Tax Committee to Minister of Finance to make representations on matters arising out of the Finance Bill 2021. Activity not directly on behalf of Grant Thornton or client(s) of Grant Thornton.

Intended results Arising out of the Finance Bill 2021 request for treatment of self-assessed tax payers re: Working from Home Relief, request for review of de-minimis amount re: interest limitation rules (ILR), request for review of current arrangements re: the taxation of leasing transactions.

Name of person primarily responsible for lobbying on this activity Peter Vale (Partner, Grant Thornton)

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.

Letter (1)

5/11/2021 Letter (sent by email) by Peter Vale (Partner, Grant Thornton) as Chair of CCAB-I Tax Committee to Minister of Finance Paschal Donohoe to make representations on matters arising out of the Finance Bill 2021. Request that in respect of Working from Home Relief the self-assessment is not varied and that self-assessed tax payers are not obliged to automatically submit supporting evidence of a claim with tax returns. Request for the de-minimis amount re: interest limitation rules (ILR) associated with EU’s Anti-Tax Avoidance Directive to be looked at and amended re: "cliff edge" aspects. Flagging continuing issues (and consensus that legislative amendments required) re: taxation of leasing transactions as previously raised by the CCAB-I with Revenue through the TALC forum and with the Department of Finance through the Leasing Working Group. Activity not directly on behalf of Grant Thornton or client(s) of Grant Thornton.

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.

Paschal Donohoe Minister (Department of Finance)