Tax Insight
Find the Irish Tax Institute’s latest submissions, consultations, publications and commentary on tax administration and policy.
Revenue publishes details of new agent e-linking process
Revenue recently published details of a new digital client/agent linking approval process, called e-linking, that will come into operation on 25 March 2025. The new process does not affect existing agent-links. It will apply when requesting to agent-link to a new client or to additional tax heads for existing clients of the following taxpayers: Taxpayers that have an active ROS digital certificate E-linking will replace the current paper-based Agent-Link Notification […]
Irish Tax Institute outlines proposed tax strategy for next Government
The Irish Tax Institute has today (31 October 2024) published its proposed ‘Tax Strategy for the Next Government’. This wide-ranging document sets out tax policies for the consideration of the next Government that the Institute believes will foster an innovative and productive domestic business sector while ensuring Ireland remains well placed to attract the next wave of FDI. Among the recommendations are: Reduce the marginal personal tax rate to 50%, […]
Legislation Available Now – Finance (No. 2) Act 2023
Finance (No. 2) Act 2023 Tax Legislation – Available Now Print, eBook and on TaxFind Ensure you and your team have Ireland’s leading up-to-date legislation. Key features of our consolidated legislation include: detailed footnotes, including relevant case law, TAC determinations, Revenue guidance and Irish Tax Review articles section cross-references for ease of navigation latest Finance Act changes highlighted in bold, annotated and tracked in footnotes with commencement dates
Determining Employment Status for Taxation Purposes
Businesses are responsible for ensuring the correct taxes are deducted from their employees’ pay and reported through the PAYE system. The landmark Supreme Court judgment, delivered in October 2023, in Revenue Commissioners v Karshan (Midlands) Ltd. t/a Domino’s Pizza has led to updates in Revenue Guidelines to reflect the five-step decision-making framework that must be used to determine whether a person is employed under a contract of service (employee) or […]
Institute responds to Feedback Statement on a Participation Exemption for Foreign Dividends
In September 2023, the Minister for Finance, Michael McGrath T.D., committed to introducing a participation exemption for foreign dividends in Finance Bill 2024. With the introduction coming into effect from 1 January 2025, the Department of Finance has sought feedback on the matter. On 8 May, the Institute responded to the Department’s Feedback Statement and we identified a number of elements of the Strawman Proposal for a Participation Exemption we […]
Debt Warehousing Scheme – Get ready for 1 May 2024
On 5 February 2024, the Minister for Finance announced that the interest rate applying to tax debt in the Debt Warehousing Scheme, which was introduced in May 2020, is reduced to 0%. Revenue subsequently confirmed that it would adopt a flexible approach to payment of the debt, having regard to the circumstances of a business. To avail of the 0% interest rate, businesses need to engage Revenue by 1 May […]