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.
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. - EmailMeeting 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). - MeetingSubmission 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. - Submission
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.
Details: Meeting of Main TALC. (The minutes of this meeting will be published by TALC).
Intent: Objective to reduce the compliance and regulatory costs facing businesses.
Details: Cost of Business Advisory Forum – on the cost of business, specifically on the area of administrative and compliance costs for small businesses.
Intent: To facilitate clearer guidance for taxpayers and to ease the administrative burden of filing requirements for Investment Limited Partnerships.
Details: Requested clarifications to be included in the new guidance on Investment Limited Partnerships. This included a request to backdate the administrative change introduced by Finance Act 2025 whereby a Form 1 (Firms) does not need to be filed where a Form ILP1 has been filed.
Intent: To facilitate simplification and better guidance for S110 companies.
Details: Requested that the Case 1 carve out included in some of the Tax and Duty Manuals on the tax treatment of Stocklending/Sale and Repurchase (repo) Transactions could also be extended to Section 110 companies.
Intent: Ensure that the meaning of “associated entities” is consistent across Revenue guidance materials.
Details: Requested Revenue to clarify the meaning of “associated entities” in the context of partnerships and the Outbound Payment Defensive Measures. We raised a point on how the definition is discussed differently in other guidance materials.
Intent: Discussions can involve seeking changes to legislation and seeking to influence policy (although TALC is largely a tax administration forum it is not always possible to decouple the issues from the underlying legislation and policy).
Details: A broad range of taxation matters related to Indirect Taxes (e.g. VAT) are discussed at these TALC subcommittee meetings, many technical and administrative matters arise, but legislation and policy can also be relevant.