Irish Institutional Property

Lobbying Organisation Irish Institutional Property

Date published 21 Jan, 2026

Relevant Matter Legislation

Public Policy Area Housing

Period 1 Sep, 2025 to 31 Dec, 2025

Specific Details Scope and implementation of the reduced VAT rate for new-build apartments, Enhanced Corporation Tax Deduction and Residential Zoned Land Tax

Intended results Seeking changes to scope and implementation

Name of person primarily responsible for lobbying on this activity Pat Farrell

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?) Yes

Current or Former Designated Public Official(s)

Pat Farrell (Former DPO) Senator (Seanad)

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)

Joint submission by IIP with Irish Home Builders Association (IHBA) and Property Industry Ireland (PII) seeking amendments and clarifications to ensure the 9% VAT rate, enhanced Corporation Tax deduction and RZLT provisions apply across all apartment delivery models, including forward funding, to improve viability and accelerate housing supply.

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)

James Browne Minister (Department of Housing, Local Government and Heritage)

Micheál Martin An Taoiseach (Department of the Taoiseach)