Irish Tax Institute

Lobbying Organisation Irish Tax Institute

Date published 19 Jan, 2023

Relevant Matter Legislation

Public Policy Area Taxation

Period 1 Sep, 2022 to 31 Dec, 2022

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 (6-10)

Meeting on 1 September 2022. Meeting of the Research and Development (R&D) Discussion Group to discuss tax technical and administrative issues relating to the R&D Tax Credit regime on 14 September 2022. Subgroup Meetings with Revenue to discuss the draft guidance on “Leasing Ringfences – Sections 403 and 404 TCA 1997” on 14 September, 18 October and 25 October 2022. Subgroup Meeting with Revenue’s Communications and Knowledge Management Branch to discuss the Tax and Duty Manual Review Process on 13 October 2022. Subgroup Meeting with Revenue to discuss the basis of taxation on the commutation of a foreign pension which accumulated from contributions out of foreign income on 22 November 2022. Further TALC Sub-Committee meeting on 1 December 2022.

Submission (1)

Submission to Revenue providing feedback on the draft guidance on “Leasing Ringfences – Sections 403 and 404 TCA 1997” on 22 September 2022.

Email (1)

Follow up email to Revenue regarding the draft guidance on “Leasing Ringfences – Sections 403 and 404 TCA 1997” on 24 October 2022.

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.

Declan Rigney Assistant Secretaries or Equivalent Grades (The Office of the Revenue Commissioners)