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Lobbying Records (Page 1 of 73)
2025-09-19
Politician(s) lobbied: Paschal Donohoe (Minister), Department of Finance
Intent: Provide a response to the Public Consultation on the R&D tax credit regime with the aim of legislative amendment where appropriate.
Methods: Submission
Details & Methods:
| Method | Description |
|---|---|
| — | Contributed to the discussion on improvements and enhancements to the research and development (R&D) tax credit regime. |
2025-09-19
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners
Intent: Simplification of filing requirements for ILPs.
Methods: Virtual Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue to design a relevant tax return for Investment Limited Partnerships (ILPs) to complete and file. |
2025-09-19
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners
Intent: Ensure that the meaning of “associated entities” is consistent across Revenue guidance materials.
Methods: Virtual Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue to clarify the meaning of “associated entities” in the context of partnerships and the Outbound Payment Defensive Measures. We raised a point in how the definition is discussed differently in other guidance materials. |
2025-09-19
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners
Intent: Clarification for Irish Real Estate Funds regarding timings for tax clearance requests and refunds.
Methods: Virtual Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue to provide details on the delays in obtaining withholding tax clearances and refunds for Irish Real Estate Funds. |
2025-09-19
Politician(s) lobbied: Jeanette Doonan (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners
Intent: Overcome uncertainty on treatment regarding updates to Pillar 2 OECD guidance.
Methods: Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue to provide guidance on what is considered a clarification or a supplemental rule in updates to Pillar 2 OECD guidance. |
2025-09-19
Politician(s) lobbied: Jeanette Doonan (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners
Intent: Clarification for securitisation vehicles on liability to top up tax under Pillar 2 legislation.
Methods: Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue confirm that a securitisation vehicle will not be secondarily liable for domestic top up tax. |
2025-09-19
Politician(s) lobbied: Jeanette Doonan (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners
Intent: Clarification for orphan securitisation vehicles in relation Pillar 2 legislation.
Methods: Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue to update guidance on the application of Minority Owned Constituent Entity provisions to orphan securitisation entities. |
2025-09-19
Politician(s) lobbied: Sinead Ryan (Assistant Secretary), Department of Finance
Intent: Facilitate companies investing in the global market and to ensure the relief satisfies the requirements for simplicity and efficiency.
Methods: Letter
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Department of Finance to amend the legislation to expand the territorial scope of the dividend participation regime and to remove/reduce the 5-year look back rule. |
2025-09-19
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners
Intent: Avoid extra uncertainty for taxpayers if the current wording regarding day-to-day tax advice is removed or amended.
Methods: Virtual Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Requested Revenue not to remove wording relating to day-to-day tax advice in the guidance on the mandatory disclosure regime. The removal may create unnecessary uncertainty potentially expanding the scope of the rules and the reporting requirements beyond what was originally envisaged. |
2025-09-19
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners
Intent: There should be leniency where notices of assessment are issued during periods of extended public holidays, such as during the December holiday period when offices are closed.
Methods: Virtual Meeting
Details & Methods:
| Method | Description |
|---|---|
| — | Taxpayers are generally allowed 30 days from the date a notice of assessment is issued to make an appeal. However |
| — | when assessments are raised during certain periods |
| — | such as the December holiday period |
| — | there are less effective working days available to the taxpayer. |
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