Sinead Ryan

Intent: Removal of the 'on or before' requirement in Revenue reporting of the small benefit exemption

Details: Amendment of Section 897C of the Finance Act 2022

Intent: Sought variation on qualifying sales for Section 56 Export VAT, review of entrepreneurial incentives, tax treatment of ETFs

Details: Review of missed opportunities in Budget 2026

Intent: Ensure Ireland remains vocal against tariffs/ retaliatory tariffs on medicines and pharmaceutical ingredients; Ensure Ireland understands potential impacts of MFN policy and recognises the need for Ireland (and Europe) to appropriately value innovation closing the gap between Europe and the US; in Ireland specifically the Framework Supply Agreement and RSV immunisation

Details: Geopolitical polices in relation to tariffs and Most Favoured Nation (MFN) pricing

Intent: Facilitate companies investing in the global market and to ensure the relief satisfies the requirements for simplicity and efficiency.

Details: 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.

Intent: To discuss, in greater details, Aircraft Leasing Ireland Budget Submission 2026 asks on tax.

Details: Aircraft Leasing Ireland Pre-Budget Submission 2026

Intent: Introduce related changes in Finance Act 2025

Details: Finance Bill 2025: proposals to improve the participation exemption and introduce a branch exemption; proposal to exempt investment limited partnerships from dividend withholding tax; proposal to introduce zero-VAT rating for customs warehouses; proposal to exclude transfers of foreign shares from s, ... Read more

Intent: Introduce related changes in Finance Act 2025

Details: Finance Bill 2025: proposals to improve Ireland's competitiveness for financial services including removing the requirement for CG50s on transfers of performing loans; and revising the Irish tax rules to facilitate investment in Irish real estate by EU pension funds

Intent: To highlight members' concerns with certain aspects of the legislation which can impact the uptake of these reliefs by entrepreneurs and SMEs.

Details: Meeting with the Department of Finance to discuss the Institute's recommendations on the Part 16 TCA 1997 reliefs and Revised Entrepreneur Relief.

Intent: To raise awareness of the issues highlighted in our Pre-Finance Bill 2025 Submission.

Details: Pre-Finance Bill 2025 Submission (a copy of the submission is available on the Institute's website).

Intent: To discuss the CFE’s opinion statement on Pillar Two which calls for a pause on the application of the extra-territorial Pillar Two top-up taxes (i.e. IIR and UTPR).

Details: Meeting with the Department of Finance to discuss the CFE's opinion statement on Pillar Two.