Tax Insight

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

Important Update on the Debt Warehousing Scheme

This week, Revenue is sending Important Information Notices to all businesses that are availing of the Debt Warehousing Scheme. These Notices are intended to provide businesses with certainty regarding their participation in the Scheme, outline next steps and if relevant, highlight the immediate action required to ensure that some businesses do not lose the benefits of the Scheme. Businesses fully up-to-date with their tax returns Businesses that are fully up-to-date […]

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Submission to the Commission on Taxation and Welfare

On Monday, 17 January, the Institute responded to the Commission on Taxation and Welfare’s (CoTW) public consultation, “Your Vision, Our Future”. The CoTW has been tasked by the Government to consider how the taxation and welfare systems can best support economic activity and promote increased employment and prosperity in Ireland. The Consultation The CoTW’s consultation was in the form of an online questionnaire, covering fiscal sustainability, employment, climate, housing, supporting […]

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Tax Talk Episode 7: Budget 2022

Budget 2022 came days after the Government announced its decision to sign up to the OECD Agreement on a global minimum corporate tax rate of 15%. It is too early to gauge the economic impact of this momentous decision, but the move to a global minimum rate raises questions about the future direction of our industrial policy. The economic outlook set out by the Minister for Finance in his Budget […]

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Pre-Budget 2022 Submission

Over the last 18 months, the innovative measures and schemes put in place by the Government to support businesses affected by the public health restrictions have allowed many businesses to survive, in particular SMEs and the entertainment, hospitality, and retail sectors. In our Pre-Budget 2022 Submission, delivered to the Minister for Finance, Paschal Donohoe T.D and Minister for Public Expenditure and Reform, Michael McGrath T.D. on 22 July, we concentrated […]

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Tax Talk Episode 5: The Employment Investment Incentive Scheme

As preparations for Budget 2022 get underway and the Department of Finance reviews the Employment Investment Incentive Scheme (EIIS), our latest episode of Tax Talk examines the operation of the Scheme and how it might be made more effective in providing early-stage and small businesses with the funding they need to grow their business or to restructure and invest in their recovery. Our host, Samantha McCaughren, was joined by Nick […]

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