Politician(s) lobbied: Niall Cody (Chairman), The Office of the Revenue Commissioners; Ruth Kennedy (Commissioner), The Office of the Revenue Commissioners; Maura Kiely (Commissioner), The Office of the Revenue Commissioners; Joe Howley (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners; Eugene Creighton (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners; Orla Campbell (Assistant Secretary), The Office of the Revenue Commissioners; Fiona Molloy (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners; Juliana Quaney (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners; Emily Swift (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners; Thomas Talbot (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners; Florance Carey (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners; Orla Fitzpatrick (Assistant Secretary), The Office of the Revenue Commissioners; Tom James (Assistant Secretary), The Office of the Revenue Commissioners; Jeanette Doonan (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners; Deirdre Hanlon (Assistant Secretary), The Office of the Revenue Commissioners
Intent: To exchange views with the Revenue Board and its Management Committee on a range of administrative tax matters at an informal meeting with the Institute leadership and Institute Council members.
Methods: Meeting
Details by Method
Meeting
Meeting on 7 January 2026.
Politician(s) lobbied: Peter Burke (Minister), Department of Enterprise, Trade and Employment; Alan Dillon (Minister of State), Department of Enterprise, Trade and Employment; Niamh Smyth (Minister of State), Department of Enterprise, Trade and Employment; Gary Tobin (Assistant Secretary), Department of Enterprise, Trade and Employment
Intent: To discuss and examine the costs involved in relation to Professional Services Legal Costs.
Methods: MeetingSubmission
Details by Method
Meeting
Meeting on 21 January 2026.Further meetings of the CoBAF on 18 February and 25 March to discuss the theme of Reporting and Compliance (including Revenue) and the theme of Banking, Payments and Financial Services.Final meeting of the CoBAF on 22 April to discuss feedback, specifically recommendations, for the final report.Meeting with the Secretariat of the CoBAF on 28 April to discuss the final report, in particular Chapter 6 on Regulation & Tax Administration.
Submission
Submission to the Cost of Business Advisory Forum on 4 February with feedback on the theme of Reporting and Compliance (including Revenue).Submission to Cost of Business Advisory Forum on 3 April with feedback on Chapter of the draft report of Regulatory Compliance and Tax Administration.Submission to the Cost of Business Advisory Forum on 15 April with feedback on the draft recommendations for the final report.
Politician(s) lobbied: Billy Kelleher (MEP), European Parliament; Regina Doherty (MEP), European Parliament
Intent: To raise concerns relating to the proposed recast of the Directive on Administrative Cooperation (DAC) and Tax Omnibus Directive proposal.
Methods: Meeting
Details by Method
Meeting
Meeting on 25 February 2026.
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners
Intent: To gain a better understanding of the technical and administrative issues related to direct and capital taxes.
Methods: EmailMeetingSubmission
Details by Method
Email
Email to Revenue on 27 March with feedback on the draft Proposed Partnership Section to be inserted into TDM Part 08-02-01.Email to Revenue on 22 April seeking clarification on foreign effective rates and underlying tax credits.
Meeting
Meeting on 26 February 2026.Meeting of the Research and Development (R&D) Discussion Group on 18 February to discuss tax technical and administrative issues relating to the R&D Tax Credit.Meeting of the Residential Zoned Land Tax [RZLT] Subgroup on 30 March 2026 to discuss administrative issues and the implementation of RZLT.Further meeting of the TALC Direct/Capital Taxes Sub-committee on 21 April. (The minutes of this meeting will be published by TALC).
Submission
Submission to Revenue on 25 February with queries relating to the updated Tax and Duty Manual Part 18-02-01 – Relevant Contracts Tax: Relevant Operations.Submission to Revenue on 26 March via the Residential Zoned Land Tax [RZLT] Subgroup in relation to a RZLT Revenue Acknowledgement Template.
Politician(s) lobbied: Sinead Ryan (Assistant Secretary), Department of Finance
Intent: To discuss the ongoing review of Ireland's Taxation Regime for Interest.
Methods: Meeting
Details by Method
Meeting
Meeting on 24 February 2026.
Politician(s) lobbied: James Twohig (Assistant Secretary), The Office of the Revenue Commissioners
Intent: To gain a better understanding of the tax administrative issues dealt with by Personal Division. A summary note of the matters discussed at this meeting is available on the Institute's website - taxinstitute.ie.
Methods: Meeting
Details by Method
Meeting
Meeting on 27 January 2026.
Politician(s) lobbied: Jeanette Doonan (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners; Therese Bourke (Assistant Secretary), The Office of the Revenue Commissioners
Intent: To discuss matters relating to international tax including Revenue guidance on the participation exemption for certain foreign dividends, outbound payments defensive measures and Pillar Two - global minimum tax.
Methods: EmailMeetingSubmission
Details by Method
Email
Email to Revenue on 23 January with feedback on the Revenue guidance relating to the outbound payments defensive measures in respect of Investment Limited Partnerships.Email to Revenue on 6 March with feedback on a proposed update to Revenue's guidance on the Pillar Two rules relating to Article 3.2.7 of the OECD Commentary (High-Tax Counterparty using mixture of losses).
Email
Email to Revenue on 30 March with feedback on the Top-up Tax Information Return (TIR)/GloBE Information Return (GIR) and clarification from HMRC on information required where no jurisdiction has taxing rights.Email to Revenue on 30 April with feedback on the proposed GIR Testing Facility and Pillar Two registration issues for MOCEs that are members of two MNE groups.
Meeting
Meeting on 27 February 2026.Meeting of the TALC BEPS Pillar Two Administration Subgroup on 17 February (The minutes of this meeting have been published by TALC).Further meeting of the TALC BEPS Pillar Two Administration Subgroup on 20 March. (The minutes of this meeting have been published by TALC).Further meeting of the TALC BEPS Pillar Two Administration Subgroup on 28 April. (The minutes of this meeting will be published by TALC).
Submission
Submission to Revenue on 13 February with queries relating to Pillar Two registration and filing.Submission to Revenue on 20 February with feedback on matters arising from the meeting of 22 October 2025 on Loss-making Branches and Double-Deduction Rules (Hybrid Rules). Submission to Revenue on 12 March with queries relating to Pillar Two registration and filing.Submissions to Revenue on 20 and 21 April with queries and examples relating to Pillar Two GloBE Information Return (GIR) filings.
Politician(s) lobbied: Deirdre Hanlon (Assistant Secretary), The Office of the Revenue Commissioners
Intent: To discuss the administration of the VAT regime - the meeting minutes provide a summary of the specific issues discussed.
Methods: Meeting
Details by Method
Meeting
Meeting on 26 February 2026.Meeting of the TALC Indirect Taxes Subgroup on VAT Modernisation on 13 February 2026.
Politician(s) lobbied: Joe Howley (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners; Deirdre Quaid (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners
Intent: To gain a better understanding of tax administration issues related to the collection of tax and the filing of tax returns.
Methods: EmailMeeting
Details by Method
Email
Email to Revenue on 29 April with feedback on draft Explanatory Notes on Completion of Form CT1 2025 and proposed changes to the CT1 in relation to adding R&D warnings or validations.
Meeting
Meeting on 10 March 2026.Meeting of the TALC Collections Sub-committee CT1 Simplification Workshop on 29 April 2026.
Politician(s) lobbied: Tom James (Assistant Secretary), The Office of the Revenue Commissioners; Therese Bourke (Assistant Secretary), The Office of the Revenue Commissioners; Emily Swift (Assistant Secretaries or Equivalent Grades), The Office of the Revenue Commissioners
Intent: To discuss the administration of the Irish tax system to enable TALC to review and make recommendations to achieve a more effective and efficient administration of all taxes - the meeting minutes provide a summary of the specific issues discussed.
Methods: Meeting
Details by Method
Meeting
Meeting on 3 March 2026.
