Tax Insight

Find the Irish Tax Institute’s latest submissions, consultations, publications and commentary on tax administration and policy.

Employees: New Developments in Revenue’s PAYE Services

This bulletin covers the new employee-focused developments on Revenue’s myAccount service. PAYE taxpayers can now access details of their total pay and statutory deductions for 2019 and view Revenue’s preliminary calculation of their tax position for the year. We explain below some of the new terminology and documentation, address basic questions employees may have on these developments and include some relevant screenshots from myAccount. Terminology and Documentation – What you […]

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Election 2020 Tax Briefing Papers

Our assessment of the tax system as the voters prepare to elect a new government in Election 2020. Download our Briefing Paper for the Political Parties here.

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Institute address to the National Economic Dialogue

Address to the National Economic Dialogue Anne Gunnell, Director of Tax Policy & Representations, Irish Tax Institute Wednesday 26th June 2019 The Institute’s Director of Tax Policy and Representations, Anne Gunnell addressed the National Economic Dialogue and spoke on the need to develop tax policies to incentivise investment and innovation in our indigenous companies. Below is her statement: Thank you Chairman We believe the cornerstone on which our economy was built […]

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Response to Research and Development tax credit review 2019

The Institute recently issued a response to the public consultation recommendations on the R&D tax credit. You can read the full response here. Institute recommendations on the R&D tax credit A pre-approval process for first-time R&D tax credit claims by small/micro companies should be introduced to bring much needed certainty for taxpayers. While some of these companies, in receipt of IDA/Enterprise Ireland R&D grants, may qualify for Revenue’s simplified validation […]

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Pre-Budget 2020 Submission

Just as tax policy played a major role in attracting large multinationals to Ireland, it can be used to incentivise the step change in productivity and innovation we now need from our indigenous companies. The Institute’s Pre-Budget 2020 Submission sets out a number of proposals relating to CGT entrepreneur relief, the Employment and Investment Incentive (EII), the Key Employee Engagement Programme (KEEP) and the R&D tax credit which are needed […]

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Response to the Department of Finance Public Consultation on Ireland’s Transfer Pricing Rules 2019

Response to the Department of Finance Public Consultation on Ireland’s Transfer Pricing Rules 2019 In October 2017, the Department of Finance launched a public consultation on the recommendations contained in the Coffey Review. The Institute responded to that consultation in January 2018, setting out our views on Mr Coffey’s recommendations regarding proposed changes to Ireland’s transfer pricing regime. The current Consultation now invites stakeholders to provide further input on the Minister […]

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