Institute continues to raise members’ views at the Business Tax Stakeholder Forum

The Department of Finance has published minutes of the Business Tax Stakeholder Forum meeting held on 28 March 2025 which was attended by representatives from the Institute, under the auspices of CCAB-I.

The forum provides a platform for key business tax stakeholders to engage with the Department of Finance on issues concerning business taxation and related policy matters. To date in 2025, the Institute has made several submissions under the framework, including recommendations to enhance the new Participation Exemption for Certain Foreign Distributions and the introduction of a DWT exemption for Investment Limited Partnerships.

CCAB-I’s letter on the Participation Exemption for Certain Foreign Distributions highlighted the challenges posed by certain conditions of the exemption which are limiting the intended benefits of the relief. CCAB-I called for a broadening the geographical scope of the exemption and amendment of the five year ‘look back’ rule.

The Institute also outlined the case for the introduction of a DWT exemption for ILP’s and the importance of this exemption in enhancing the attractiveness of the Irish ILP regime. There will be further discussions of our proposals at a bespoke meeting on the matter later this week.

The Institute also provided feedback on a recent questionnaire issued by the Department of Finance on the Special Assignee Relief Programme (SARP) and Foreign Earnings Deduction (FED).