Chartered Accountants Ireland has partnered with Goodbody to publish the Investment Tax Guide 2026, which can be used as an ongoing reference to help consider the tax implications of specific investments.   Chartered Accountants Ireland and Goodbody launched the guide and hosted a webinar examining the landscape of investment taxation in Ireland. The panel discussion, moderated by Grant Sweetnam, Head of Public Policy at Chartered Accountants Ireland, featured Cróna Clohisey, Director of Members and Advocacy at Chartered Accountants Ireland, and Catriona Coady, Head of Tax at Goodbody, as panellists.  Over the hour, the panel unpacked a range of developments shaping the 2026 investment landscape. They explored the Government’s renewed focus on encouraging retail investment, including the commitments arising from the Funds Sector Review and the anticipated roadmap for simplifying Ireland’s complex retail investment tax framework. Cróna outlined how proposals such as removing the 8‑year deemed disposal rule on funds could support long‑term savers, while Catriona highlighted the implications of tax changes already announced for 2026 and how investors can navigate the current regime.  The panel also emphasised the critical role of financial literacy among adults, stressing that enhancing public understanding of investment and retirement planning must be a renewed government priority. This is particularly pressing as Ireland confronts the dual challenges of an ageing population and a shrinking workforce, which could threaten the sustainability of state pension payments in the years ahead.  The conversation also examined the EU’s Savings and Investment Union and what upcoming initiatives may mean for Irish households. With Ireland set to assume the EU Council Presidency later this year, the panel noted the opportunity to influence reforms that better align Ireland with its European peers.  You can read the guide here. .

Last Wednesday, Chartered Accountants Ireland and the Ulster Society were pleased to meet with members of the Northern Ireland Assembly Finance and Economy Committees in Stormont to discuss the Institute’s ongoing campaign to reduce the corporation tax rate in Northern Ireland. Representatives from the Institute spoke about the need for a coherent, long term industrial policy in Northern Ireland that attracts investment, creates secure, well-paid jobs and fosters innovation and entrepreneurship. As part of an overall industrial strategy, Northern Ireland needs to reduce its corporation tax rate and provide policy certainty for potential investors. The feedback from members of the committees was positive and informed. It was clear that members were deeply committed to improving the economic environment in Northern Ireland and in improving living standards for workers. The key issues and Institute stance The main issue remains the potential impact on the block grant that Northern Ireland receives every year. The Institute outlined various measures that can be availed of to overcome this issue, most notably the use of a low interest loan from Westminster to manage the initial drop in corporate tax revenue that would arise immediately after the rate reduction.  The Institute also outlined that phased introduction should be considered to reduce the immediate impact on the block grant. In terms of the economic impact on Northern Ireland, research from the ESRI shows that a reduction in corporate tax rates would increase investment in Northern Ireland by 7.5% which would lead to substantial employment opportunities for people in Northern Ireland. Our progress to date and next steps  The next step will be to take this campaign to Westminster to push the agenda forward.  The need for cross party support for reducing Northern Ireland’s corporation tax rate is essential for progress to be made with HMRC and HM Treasury and this point was highlighted during last Wednesday’s meeting. To date, the Institute has met with a broad range of stakeholders and have now met with all major parties in Northern Ireland.  As outlined here last week, in November 2025, the Institute wrote specifically to the Exchequer Secretary to the Treasury on this issue. In this letter, we highlighted that the ultimate aim of a lower rate is for it to become self-funding in the longer term, but that it would necessitate a replacement loan at a low interest rate from HM Treasury to fund the necessary block grant reduction. Last year the Institute published its position paper ‘Enhancing Our Competitiveness: The case for a reduced rate of corporation tax in Northern Ireland’.  Share your experiences and insights If you work in a local business and would like to participate in the Institute’s campaign by being a voice of support for a lower rate, contact us by email.

Earlier this week members from industry and practice met in the Titanic Hotel in Belfast to discuss the Institute’s ongoing campaign to lower the rate of corporation tax in Northern Ireland. In June 2025 the Institute launched its refreshed campaign for a lower rate after a survey of members showed ongoing and broad support for this campaign. The campaign kicked off again last year when the Institute published its position paper ‘Enhancing Our Competitiveness: The case for a reduced rate of corporation tax in Northern Ireland’.  The Institute believes that Northern Ireland needs a comprehensive industrial policy that attracts investment, encourages entrepreneurship and brings well paid, secure jobs to the Northern Ireland economy.  Coupled with dual access to both the EU and UK markets, reducing the rate of corporation tax in Northern Ireland would be transformative for the entire economy.  Since the summer, the Institute has met with a broad range of stakeholders, including many of the major political parties in Northern Ireland, to discuss this issue. This work will continue in 2026 with the ultimate aim of developing a plan to implement a lower rate in the longer term. The Institute’s ongoing campaign for a lower rate of corporation tax for NI was also highlighted in 2025 in submissions to HMRC, and HM Treasury. In addition, in November 2025, the Institute wrote specifically to the Exchequer Secretary to the Treasury on this issue highlighting that the ultimate aim of a lower rate is that it would become self-funding in the longer term but that it would necessitate a replacement loan at a low interest rate from HM Treasury to fund the necessary block grant reduction. Attendees at the event on Monday heard about the work to date and discussed the opportunities and challenges that a lower rate would present. Attendees continue to be supportive of pursuing a lower rate and shared ideas on how to take the campaign forward and how the issue of the block grant reduction could be mitigated. The discussion also heard about the importance of this issue to local businesses, sharing what a rate cut would mean for them and the importance of protecting the existing tax base of Northern Ireland. If you work in a local business and would like to participate in the Institute’s campaign by being a voice of support for a lower rate, contact us by email.