Niall Cody

Intent: To ensure an awareness about challenges relating to the R&D Tax Credit

Details: Highlighting issues within the start-up and scaling sector in relation to the R&D tax credit

Intent: To find out which is the correct VAT rate top apply to certain goods.

Details: Letter to Chair of Revenue seeking clarification on the correct VAT rate to be applied to certain goods

Intent: Further understand Ireland’s ambitions for applied AI innovation in the public sector, as derived from key AI Actions in the national Digital and AI Strategy, Digital Ireland: Connecting our People, Securing our Future. Share Apple’s views on regulations impacting AI innovation, including the Digital Markets Act. Further information available at https://www.apple.com/newsroom/2026/06/due-to-dma-siri-ai-delayed-in-eu-for-ios-27-and-ipados-27/.

Details: Attendance at roundtable on artificial intelligence organised by the Department of the Taoiseach.

Intent: Implementation of the Single use cup levy

Details: Single Use Cup Levy

Intent: We wanted to ensure members of pension schemes could continue to take transfer values after their normal retirement date

Details: We wrote to Revenue regarding their update on payment of transfer values from pension schemes

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.

Details: General meeting between the Institute's Council & Executive Team and Revenue's Board & its Management Committee.

Intent: For the E withholding tax proposals to be reconsidered

Details: E withholding tax proposal intended to change how relevant contracts tax and professional services withholding tax operates and to introduce new withholding tax obligations for certain online platforms serving the Irish market

Intent: To make recommendations to ensure that any changes made do not undermine the commercial viability of certain businesses and activity

Details: KPMG responded to the joint Revenue and Department of Finance public consultation on eWithholding Tax (eWHT).

Intent: To provide information on the perspective of Booking.com on a consultation process on proposals for an eWithholding tax.

Details: Policy and initiatives concerning proposed eWithholding Tax in Ireland

Intent: To provide a Law Society response to a public consultation on eWithholding tax run jointly by Revenue and the Department of Finance.

Details: Submission to the Revenue Commissioners and the Department of Finance on eWithholding tax