Revenue has advised that the Tax and Duty Manual regarding  conditional audit settlement offers is no longer relevant as the information provided in it is now set out in the Code of Practice for Revenue Compliance Interventions.

Revenue has updated the Tax and Duty which provides guidelines and procedures for the Collector General’s electronic tax clearance (eTC). The updated manual clarifies requirements for renewal of a Tax Clearance Certificate (Section 21).

Revenue has updated the Tax and Duty Manual which provides information for PAYE taxpayers on how to review their tax using MyGovID or myAccount. The revised manual reflects the years available for review, with updated screen shots throughout. The option to view the Employment Detail Summary has been removed from the PAYE Services card in myAccount.

Property owners of residences newly liable for Local Property Tax (LPT) for the first time in 2025 are reminded to submit their LPT Return by next Monday, 2 December 2024. A property may become newly liable for LPT in 2025 if it is a newly-built residential property completed after 1 November 2023 and on, or before, 1 November 2024. It may also be newly liable to LPT if it has become occupied, or suitable for use as a dwelling, after 1 November 2023 and on, or before, 1 November 2024. A taxpayer who owns a property which is newly liable for LPT is required to value their property as at 1 November 2021. Revenue’s website contains guidance on valuing newly liable properties, with further information on LPT available on Revenue’s dedicated LPT webpage. 

New research highlighting the prevalence of burnout in the accountancy profession underscores the importance of understanding the symptoms and reaching out for help, writes Cristian Holmes Being a Chartered Accountant is a highly respected and rewarding career choice, and there are a great many people who are incredibly happy in their role.  However, for some, long working hours and tight deadlines can make for a high-pressure environment, which can sometimes lead to severe physical, emotional and behavioural symptoms we often associate with burnout. New research shows the concerning prevalence of chronic stress and other burnout-related symptoms within the profession. Findings of new research Based on a study of more than 300 Chartered Accountants from a range of accountancy bodies in the UK, our research has found that 74 percent have experienced some form of burnout in the last 12 months. Thirty-six percent reported suffering from insomnia or disrupted sleep, 32 percent had been diagnosed or self-identified with depression, and 29 percent had experienced regular panic attacks. Within their working lives, two in five said symptoms of burnout had impaired their ability to do their job or prompted them to take time off. Excessive workload was cited as the number one cause of burnout (46%), followed by work-life imbalance (45%), monotonous or unchallenging work (32%) and a lack of support from supervisors (31%). 10 signs of burnout   Burnout occurs when we feel overwhelmed emotionally and physically – so much so that it becomes almost impossible to function in our work or personal life or both.  Burnout affects people in different ways. Stress is often an early warning sign of burnout and one of the main symptoms, but here are a few other signs to look out for:  1. Brain fog  Because our brains are worrying about so much, it can impact our ability to think clearly. This can lead to you struggling to understand instructions from your manager and complete basic tasks.  2. Joint pain  Our brains interpret physical and emotional pain in the same place – the amygdala. This means that prolonged emotional pain can also lead to physical pain, ranging from sharp, shooting pains to constant aching and pulsing pains. 3. Tiredness  Feeling fatigued because your energy levels are low can result in you wanting to sleep longer because you’re trying to regain the energy you’ve lost from working so hard. What’s more, operating with less energy can also be more draining. 4. Poor motivation  When you’re burnt out, it can be a challenge to do the things you usually don’t mind doing. You may find you’re struggling to get out of bed in the morning, finding cooking a chore and avoiding team meetings and work outings.   5. Irritability   Low energy levels and the lack of sleep brought on by burnout can also result in people generally having less patience and getting aggravated by things that wouldn’t usually irritate them. 6. Detached outlook  Being pushed to the brink can lead to feeling detached from everything around you. It may be that things you used to enjoy no longer appeal to you, or, in more serious cases, you stop caring about yourself (e.g. personal hygiene) and those around you.  7. Digestive issues  Our digestive system can be heavily affected by our body’s fight-or-flight response. Issues such as diarrhoea, irritable bowel syndrome (IBS), nausea and indigestion are some of the ways stress can impact our digestive system. 8. Anxiety   A constant feeling of dread, and there being no apparent reason for that dread, can be a sign of burnout or generalised anxiety disorder. The disorder can be aggravated or caused by long-term stress and burnout.   9. Constant overdrive   You may find yourself worrying about work, even when you’re taking part in fun activities, such as family days out. When you can’t switch off, it’s not uncommon for you to constantly be worrying about what could happen, even when it might not. 10. Feeling overwhelmed   When you hit a certain point, you may find that you feel overwhelmed emotionally, even if there isn’t much going on. You may have a lighter workload than usual but are struggling to get through it because you have less energy and motivation than usual. Reach out for support We would urge anyone struggling with feelings of burnout to reach out – whether it be to a loved one, a friend or a member of their community.  You will find that no matter how low you are feeling, there is always someone there to support and guide you. You are never alone. Cristian Holmes is Chief Executive of the Chartered Accountants Benevolent Association, the occupational charity for members of the Institute of Chartered Accountants in England and Wales and their close families

With the EU Accessibility Act on the horizon, now is the time for organisations to step up and make sure their digital content is accessible before June 2025. Sacha Brinkley explains What is the European Accessibility Act? The European Accessibility Act is a directive to ensure certain products and services are accessible to persons with disabilities. It was transposed into Irish law in 2022 and will apply in Ireland from 28 June 2025. The sectors in scope of this act are commerce (including e-commerce), banking, telecoms, transport and technology. These are very broad and cover a range of companies. For most, e-commerce would probably fall under this legislation, meaning any websites that sell services will need to be accessible. Non-compliance and exemptions There are ramifications for non-compliance, which include: a fine (€5,000) or imprisonment of up to six months or both; a fine of up to €60,000 or imprisonment of up to 18 months or both; or litigation. However, there are some limited exemptions. If your product or service fundamentally changes due to this legislation, or if compliance would create an undue burden for your company, the organisation may be exempt. In both cases, it is essential to ensure you have the proper documentation for the relevant authorities, especially if it leads to litigation. Steps to accessibility With the deadline looming, making digital content and services accessible can be seen as an onerous, overwhelming task. However, there are some practical steps that you can initiate today to help you get ahead of the curve. Stay informed: Stay updated on the latest news concerning the directive and regulations, as this will guide the necessary steps for you or your clients to ensure accessibility. Accessibility audit: Consider conducting an accessibility audit of your online offerings. While this can be expensive and may not be feasible for everyone, it is worthwhile if you have the extra budget. If you are using a third-party service to host your website, such as Wix or SquareSpace, check what accessibility measures they have implemented. Accessibility statement: After your accessibility audit, write an accessibility statement on your website outlining what’s accessible currently, what isn’t accessible, and what you’re working on to make accessible. Invite your users to email you with any concerns or feedback. Being transparent and honest about your accessibility journey will not only demonstrate to users your dedication to inclusion but will also help your case if it comes to litigation. Accessible content: Going forward, make sure all your content is accessible, as well as your marketing. Easy wins The quick wins all involve your digital content. Some require a little more effort than others, but if you can follow these steps then you’ll be well on your way to compliance come June 2025. PDFs When creating PDFs, consider the following: Use accessibility tagging in your PDF so screen readers can navigate your content. This can be done in Word or PowerPoint before exporting to PDF. Write alternative text for every image unless decorative. Provide contact details for an accessible version of your document (for example, in a Word or Excel format) to show that you are being inclusive and compliant. Consider ditching PDFs entirely – could this document be a webpage instead? Images It is important to consider colour contrast. Proper attention to this detail can significantly enhance visual clarity and overall effectiveness in design. You can check colour contrast online. Use text sparingly and make sure your font size is big enough to be legible – at a minimum, the font should be 12pt. Social media and newsletters Always provide alternative text for your images. Write your hashtags in CamelCase. For example, #charteredaccountantsireland should be #CharteredAccountantsIreland. Not only is it easier to read, but you also avoid potentially embarrassing mistakes. Audio and visual When setting up online events, use headphones and a dedicated microphone rather than rely on laptop hardware. This reduces ambient noise and distractions for all users, as well as those with accessibility and sensory needs. Provide captions for your video and transcripts for your audio, as well as a descriptive voiceover when you just have music playing. You may need a sign language interpreter at events where someone deaf is present – check with the attendee first, however. Key takeaways With the rise of artificial intelligence technology and accessibility regulations, we’ll be seeing a digital revolution over the next five years when it comes to digital inclusion. By embedding the steps outlined above in your everyday practices, you’ll get a good head start on your digital inclusion journey. Sacha Brinkley is Content Editor at Chartered Accountants Ireland

Moira Grassick shares her essential tips to help you maintain professionalism at your holiday party without being a party pooper Office holiday parties are a great way to celebrate achievements and strengthen bonds between staff. Despite careful planning and clear guidelines, these festive gatherings can sometimes lead to unexpected issues, however, posing potential challenges for leadership. From inappropriate gifts to workplace conflicts, holiday gatherings require a thoughtful approach to ensure they are inclusive, respectful and enjoyable for all.   Set clear expectations  The Christmas party might take place outside the office, but workplace policies still apply. It is essential to communicate a code of conduct in advance, reminding employees that they represent the company and should act accordingly. Disciplinary action can still apply for misconduct. Harassment and discrimination  Recognise that not everyone celebrates Christmas; some employees may hold different cultural/religious beliefs. Failing to acknowledge this can lead to feelings of exclusion or even discrimination claims. Use inclusive language, such as "end-of-year celebration", and strive to create an environment that welcomes everyone.  It’s important to remember that victims of harassment can raise complaints against employers in circumstances where the employer has failed to take all reasonable steps to prevent harassment from occurring, even at the annual holiday party.  Plan Secret Santa thoughtfully  Secret Santa exchanges can be fun, but it is essential to approach them with care and professionalism. Remind employees to choose gifts with dignity at work principles in mind to reduce the chances of an employee being offended by another’s attempt at fun.  Alcohol and substance usage  Office parties can be a fun way to unwind, but they also come with the potential for risks related to alcohol and drugs. Excessive drinking or substance abuse often leads to unprofessional behaviour or misunderstandings. To mitigate such risks, consider limiting complimentary drinks, providing non-alcoholic alternatives, banning substance use and appointing supervisors to oversee the event.  Prevent social media chaos  When your Christmas party is in full swing, it’s likely employees will snap pictures or videos. If your business is tagged on social media, it’s there for the world to see. If an inappropriate incident is captured online, your reputation is at risk.  To prevent the sharing of risky content, remind employees of your social media policy to clarify expectations.   Plan for the morning after  Should your Christmas party fall on a ‘school night’, it’s important to plan for the morning after. Let employees know ahead of time if they are expected to start work at the normal time or if you’re giving them some leeway. Remember your health and safety responsibilities. If employees drive or operate machinery for work, take appropriate precautions. This includes employees who commute by car. Anyone planning on having a heavy night should make alternative arrangements for the morning.   Remind employees not to report for work under the influence of alcohol or drugs. If they do, you will most likely need to take further disciplinary action.  Be prepared to address issues  Despite your best efforts, issues may still arise. Ensure employees know how to report inappropriate behaviour and that managers are trained to handle complaints fairly. Don’t forget your health and safety obligations outside working hours as well as having a review of your existing policies. Include any relevant policies from your employee handbook, such as codes of conduct, alcohol consumption, anti-harassment, absence, health and safety, disciplinary/grievance and social media. Swift action and proper investigation are crucial to maintaining trust and demonstrating a commitment to a respectful workplace.  A well-planned office holiday celebration can boost team spirit and acknowledge the year's achievements. By setting clear expectations, respecting diversity and managing risks, you can ensure the event is memorable for the right reasons.  Moira Grassick is COO at Peninsula Ireland

COP29 – the 2024 global climate summit – is coming to a close, after two weeks of negotiations in Baku, Azerbaijan. Climate finance has been a major focus of the summit, particularly the setting of a new finance target called the New Collective Quantified Goal, or NCQG, for tackling climate change. The goal will replace a goal initially agreed in 2009, when developed nations pledged to provide $100 billion annually in climate financing for developing countries.  (Here’s a quick refresher on COP from the Chartered Accountants Ireland website). X marks the spot in the draft of the agreement Negotiations on the first draft agreement on climate finance have failed to produce a document acceptable to all parties. It was immediately deemed inadequate by EU negotiators, with EU Climate Commissioner Wopke Hoekstra stating “As for the text overall, I'm not going to sugarcoat it - it is clearly unacceptable as it stands now”. The 10-page draft of an agreement on a ‘new collective quantified goal’ (NCQG) did not contain even a range of values for the headline goal, recognising that developing countries need a commitment of at least “USD [X] trillion” per year. This mystery figure – and who will pay it – are among the sticking points at COP this year, which can be summarized as follows: How much money? The amount of finance needed by developing countries to fight climate change has been the subject of much debate. Rich nations have pledged $100 billion a year. Many developing countries say that $1.3 trillion a year is accurate. (For context, $2.4 trillion was spent on weapons in 2023, and at least $1 trillion on fossil fuel subsidies in 2022.)   Grants or loans? Developing countries are advocating for the money to be given in the form of grants from rich governments, and not loans which would add to the national debt of vulnerable countries. Speaking at the summit, Ireland’s Minister from Climate Eamon Ryan, described this as “a fundamental justice issue”, and stated that COP is about “changing the financial system so that fundamental injustice does not continue into the future.” (Minister Ryan has been asked by the UN and the Cop29 presidency to lead negotiations on adaptation).   Public or private? Developed countries want all sources of finance, including public money and private investment, to be counted toward the goal.   Which countries should pay? The definition being used at COP of a ‘developed’ country dates from 1992. Delegates from both developed and developing countries have described this definition as ‘obsolete’. They advocate for China and India in particular to no longer be treated as developing countries and to provide financial assistance to poorer countries. Other issues Fossil fuels At last year’s COP in Dubai, the final agreement contained a pledge to “transition away” from fossil fuels. It was the first time in the history of the climate negotiations that nearly 200 countries agreed to even mention fossil fuels in the agreement. Many commentators have expressed concern that this pledge is being neglected at this year’s COP in Baku, and the high number of representatives from fossil fuel companies, and the location for the conference itself, has drawn criticism from several sources: Azerbaijan’s total economy is heavily dependent on oil and gas, which account for about half of and more than 90% of its exports, and the Chief Executive of the international climate summit was secretly filmed promoting fossil fuel deal by an undercover climate organisation days before the conference was to get underway. Who was there – and who wasn’t Another issue of note this year was the absence of various world leaders (including Ireland’s), although US President Joe Biden did travel to the Amazon to launch the new Brazil Restoration & Bioeconomy Finance Coalition (BRB Finance Coalition), members of which include the World Bank Group and the World Economic Forum. Europe’s official COP29 delegation was led by Lídia Pereira, with European Commissioner for Climate Action Wopke Hoekstra convening a press conference with representatives of ‘like-minded ambitious countries’ to underscore their commitment to delivering Nationally Determined Contributions (NDCs) that are aligned with a 1.5°C trajectory. Ireland’s national statement to the summit was delivered by Minister for Climate Eamon Ryan, who highlighted the importance of a successful conclusion to the talks: “Giving up would be unforgiveable, but success can help restore belief in multilateralism and restore confidence.” Another Irish commentator at COP29 was the Chair of the Elders and former President of Ireland Mary Robinson. Mrs Robinson drew attention to the discrimination and inequality that climate change causes globally to women and children and was critical of what she described as attempts by the Vatican, Russia and Saudi Arabia to blocking progress on a gender-related climate action plan.   The Global Carbon Market Another important highlight of this COP was the endorsement of a global carbon market framework under Article 6 of the Paris Agreement. Under Article 6 countries are able to transfer carbon credits earned from the reduction of greenhouse gas emissions to help one or more countries meet their climate targets. Although the COP29 presidency welcomed this ratification of the last part of the Paris Agreement as an ‘early win’,  other commentators fear that there are still unresolved fundamental and technical issues. Separately, the Integrity Council for the Voluntary Carbon Market has approved three methodologies for generating high-integrity carbon credits aimed at reducing emissions from deforestation and forest degradation in developing countries (‘REDD+’). The multi-stakeholder-led independent not-for-profit organisation was set up in 2021 in response to the final recommendations of the Taskforce on Scaling the Voluntary Carbon Markets (TSVCM).   Read more Fight over cash at climate summit as time runs out at COP29 (BBC) COP29 climate talks enter final phase: What happens next? (RTÉ News) UAE urges countries to honour fossil fuels vow amid Cop29 impasse (The Guardian) COP29: The selfish case for climate finance - New academic paper argues climate-focused grant finance is in rich countries’ economic interest (Financial Times) – Premium G20 helps lift mood at Cop29 climate talks (Irish Times)

  In this week’s Sustainability/ESG bulletin read about the CSO’s report on decoupling emissions from economic activity, Ireland’s improving climate profile, a consultation on the UK Green Economy and a report into the UK financial sector’s need for better climate information. Also included is the adoption by the European Commission of the Carbon Market Report, the Rio de Janeiro Leaders' Declaration and the usual resources, podcasts, webinars, articles and events. Ireland news COP29 – the outcome draws near COP29 – the 2024 global climate summit – is coming to a close, after two weeks of negotiations in Baku, Azerbaijan. The summit has focused on climate finance, particularly setting a new finance target called the New Collective Quantified Goal, or NCQG. Read more here. CSO reports on progress on reducing greenhouse gas emissions by sector The Central statistics Office (CSO) has published a report analysing whether greenhouse gas emissions have decoupled from economic activity or if the potential economic and social impacts of reducing emissions towards the 2030 targets can be observed. Decoupling Emissions from Economic Activity 2022 focuses on the six sectors with the highest greenhouse gas emissions: Agriculture (39%), Households (23%), Manufacture of Cement and Other Non-Metallic Minerals (6%), Land Transport (4%), Information and Communication (3.5%), and Manufacture of Food, Beverages and Tobacco (3%). Examining the economic trends in those sectors in terms of gross value added and employment, the report found that of the six highest emitting sectors, the five NACE sectors (i.e. excluding households) accounted for 55% of emissions, 15% of employment, and 22% of gross value added. Ireland climbs to 29th in global Climate Change Performance Index Ireland has reached its highest-ever ranking in the Climate Change Performance Index (CCPI), an international assessment that monitors the climate protection performance of 63 countries and the EU, which together account for over 90% of global greenhouse gas emissions. Ireland achieved a “medium” ranking due to progress on renewable energy, energy use and climate policy, ranking 29th and vaulting 14 places from last year. Although described as a ‘strong performer’ in climate finance at the international level especially in loss and damage, Ireland was criticised for scoring ‘very low’ on per capita emissions. Separately, the World Meteorological Organization (WMO) has highlighted Ireland as an example of how to successfully establish a National Framework for Climate Services in its  annual State of Climate Services Report. The report, which published on 7 November, focused on the progress of climate services over the last 5 years, and included a deep dive analysis on how selected countries have succeeded in using climate services to deliver a range of socioeconomic benefits and advance climate action. IDA publishes first climate action plan The IDA has published its Climate Action Plan, establishing a baseline of emissions for the organisation, and focusing on actions to deliver on IDA’s 2030 Scope 1 and Scope 2 efficiency and decarbonisation targets. The plan includes a detailed Gap-to-Target Analysis actions, along with examples of projects IDA is investigating in developing renewable energy generation and biodiversity. Watch back – IAASA-IAFA Accounting Education Conference Videos and slides are available from the IAASA-IAFA Accounting Education Conference which took place on Friday 1 November 2024 at Maynooth University. The conference, titled ‘Integrating Sustainability Reporting and Assurance into Accounting Education’, featured discussions on the competencies accountants will need to effectively perform sustainability reporting and assurance, and the implications of sustainability reporting and assurance for accounting education. Find videos and slides from the event here. Northern Ireland/UK news Consultation on UK Green Taxonomy The UK government has opened a consultation to gather views on the value case for a UK Green Taxonomy as part of the UK’s wider sustainable finance framework. Views are sought on whether a UK Green Taxonomy would be additional and complementary to existing sustainable finance policies, including in supporting market participants to make sustainable investment decisions, and the specific market and regulatory use cases which facilitate this. The consultation is open for responses until 6 February 2025. Report finds UK financial sector needs better climate risk information The UK Financial Conduct Authority, which regulates financial services firms and financial markets in the UK, has published the results of a survey conducted among financial institutions participating in the Climate Financial Risk Forum (CFRF). In a report on adapting to climate change, UK Financial Sector Survey on Practices and Information Use for Adapting to Physical Climate Risks, the FCA found a clear need for enhanced accessibility and reliability of climate-related information to support informed decision-making as well as a growing demand for tailored guidance and educational resources to assist information users in understanding and navigating the complexities of climate adaptation. Europe news The EU has issued more than €65 billion of NextGenerationEU (NGEU) Green Bonds since 2021, setting the EU on track to becoming the largest issuer of Green Bonds in the world. The NGEU Green Bonds are expected to enable €264.6 billion of green investments in the nine sectors set out in the NGEU Green Bond Framework, including clean transport, clean energy and energy efficiency. A report by the European Commission, 2023 Forest Fires Report, has found that 2023 was among the five worst years for wildfires in Europe, with climate change making wildfires more frequent and intense. This was underlined by the first ever European Climate Risk Assessment (EUCRA) and the Commission’s Communication on managing climate risks in Europe published this year.   The European Commission has adopted the Carbon Market Report, which analyses and presents the functioning of the EU Emissions Trading System (EU ETS) in 2023 and the first half of 2024. EU ETS revenue remains an important source of funding for the climate transition, raising a total revenue exceeds € 200 billion.   World News The leaders of the G20 met in Rio de Janeiro this week to address major global challenges and crises, to promote strong, sustainable, balanced and inclusive growth and to reaffirm their commitment to building a fair world and a sustainable planet. The Rio de Janeiro Leaders' Declaration establishes actions towards concrete results, based on the priorities of the Brazilian G20 presidency: (i) social inclusion and the fight against hunger and poverty; (ii) sustainable development, energy transitions and climate action; and (iii) the reform of global governance institutions.   LinkedIn's 2024 Green Skills Report reveals global demand for green talent is growing faster than supply, with demand increasing by 11.6% in just one year, while supply grew by only 5.6%. Data scientists predict that the pool of green talent must – at a minimum – double by 2050 to keep pace with projected demand. Notably, United Kingdom (13%), Ireland (12.4%), Saudi Arabia (11.7%), Norway (11.6%), and Switzerland (11.5%) lead with the highest demand for green talent.   Technical update (From our Professional Accounting Team) Accountancy Europe has issued a series of publications summarising the European Sustainability Reporting Standards (ESRS) provisions and sharing views on ESRS aspects that merit further guidance and clarification. The most recent in this series covers interoperability. The International Sustainability Standards Board (ISSB) are hosting episode five of their webinar series ‘Perspectives on sustainability disclosure’ on 25 November, summarising developments and considerations as companies prepare for assurance of sustainability disclosures. A report, which was prepared by the IFRS Foundation and presented to the Financial Stability Board, highlights that over 1,000 companies have referenced the International Sustainability Standards Board in their reports and 30 jurisdictions are making progress towards the introduction of the International Sustainability Standards in their legal frameworks. EFRAG are holding webinars on the European Sustainability Reporting Standards (ESRS) for non-EU groups. These will be held on the 19 and 20 November. EFRAG and CDP, the global independent disclosure system for companies to measure and manage their environmental impacts, have announced that they have achieved extensive commonality between the CDP and ESRS. This follows ongoing collaboration between both organisations on their shared goals.   Event – Chartered Accountants Ireland – Access to sustainable finance by SMEs Join experts Laura Heuston, John McGeown, Gordon Naughton and Orla O' Gorman for a discussion on the landscape of finance and other support options available for SMEs and entrepreneurs to facilitate businesses taking action. Part of the Sustainable Finance Week Ireland 2024, this seminar will be in person on Wednesday, 27 November 2024 at 17.00-18.00 in Chartered Accountant House, and be hosted by Sustainability Advocacy Manager, Susan Rossney. Register here or through the Sustainable Finance Week Ireland platform   Did you know? Europe is the fastest-warming continent in the world, according to the EEA's European Climate Risk Assessment Articles North’s renewable energy sector ‘employs 6,000 people and worth £1 billion’ says report (Irish News) Wind farms generate one third of Ireland’s electricity so far this year (Irish Times) Gender pay gap still looms large at top of UK’s biggest companies (The Times) Why CFOs should invest in geothermal energy (ICAEW Insights) Ireland shifts diversity dial to stay with the pace (Financial Times) ACCA pushes for sustainability reporting standards at COP29 (Financial News ) ‘This keeps me awake at night’: How will Ireland’s climate worsen over the next 20 years? (Irish Times) Upcoming Events COP29 Climate Summit Date: Nov 11-22 Location: Azerbaijan Host: CBD, UN Chartered Accountants Ireland (part of Sustainable Finance Ireland Week 2024), Access to sustainable finance by SMEs Part of Sustainable Finance Week Ireland, this seminar will describe the landscape of finance and other support options available for SMEs and entrepreneurs which can facilitate businesses taking action. It aims to debunk the concept of ‘green finance’ for SMEs and paint a clear picture of the steps and the commercially viable – scalable – actions SMEs could take to improve their impact and their ability to source finance for projects. Commercial financial products will be discussed, alongside the grants available from local enterprise offices (LEOs), Enterprise Ireland, the Sustainable Energy Authority of Ireland (SEAI). In person, Chartered Accountant House, Wednesday, 27 November, 17.00-18.00 Change by Degrees, Can comedy save our planet? A Climate Club webinar with comedians Colm O’Regan and Jon Long, hosted by Dr Tara Shine that will dive into thinking about how having a laugh about something as serious as climate change might help. Virtual (LinkedIn Live), 29 November, 10am – 10.30am Dublin Chamber, Internal Sustainability Integration - Building a Sustainable Workplace Culture Are you a professional in an internal facing role such as finance, operations, or HR? Our upcoming workshop at The Sustainability Academy is designed specifically for you. This session will guide you in integrating sustainability practices within your organisation’s internal mechanisms, demonstrating how these practices can improve employee engagement, operational efficiency, and the overall workplace environment. Virtual, 29 November, 09:30-13.00 Belfast Harbour Commissioners, Responsible Innovation Conference This conference will bring together business leaders, technology experts, and academics to discuss the ethical implications of technology. Participants will learn about managing the social and environmental impacts of technology while driving growth and innovation. The event will also include networking opportunities, allowing attendees to exchange ideas and collaborate on responsible business practices. In person, Belfast Harbour Commissioner, 29 November 2024, from 8:15 am ADViCE, Net Zero Manufacturing: Navigating AI for efficiency This webinar will cover the practical application of AI to improve manufacturing efficiency focusing on optimising energy use and reducing emissions.  Virtual, 26 November 2024, 12:00 - 13:30 MEANZ Business Webinar: Net Zero and Decarbonising your business Mid and East Antrim Borough Council is inviting businesses to the latest webinar in the MEANZ Business Net Zero Insights Series. You will hear about what Net Zero 'MEANZ' for businesses and get practical tips from expert speakers on how you can decarbonise to reduce overheads, save costs and get competitive advantage. Speakers at the event will be James Dunlop, Senior Manager, Carbon Trust, and Mark McEvoy, Sales Director, Camden Group. Virtual, Thursday 5 December, 11.00 – 12.00            Network for Chartered Accountants working on ESG projects Are you a Chartered Accountant working in ESG or working on ESG-related projects? Would you like an opportunity to engage with other Chartered Accountants working in this space to share insights, challenges and opportunities? Chartered Accountants Ireland now has a network to allow members working in sustainability/ESG to meet and discuss all matters of interest re ESG and accounting. Next meeting: November 27, 18:00-19:00 In person, Chartered Accountant House – Drinks & Networking If you would like to attend, please email sustainability@charteredaccountants.ie   You can find information, guidance and supports to understand sustainability and meet the challenges it presents in our online Sustainability Centre.    

Chartered Accountants Ireland was proud to host the launch of Dublin City University Access to the Workplace 2025 in Chartered Accountants House on Pearse Street this week. Now in its sixth year, this award-winning programme provides professional summer internships for DCU Access students from socio-economically disadvantaged backgrounds, and for neurodivergent students. The launch event, Beyond Bias: Unlocking Future Talent, explored how organisations can develop a workforce that is diverse, inclusive and ready to embrace the possibilities of an unscripted future. Commenting Barry Doyle said  “We are proud partners of this programme and fully support the work DCU do in the area of recognising and supporting those whose potential might otherwise have been overlooked. By opening doors to these talents, DCU and their corporate partners are helping to level the playing field, broaden perspectives, and build a workforce that truly reflects the diversity of Ireland’s future. This event not only shines a spotlight on this hugely impactful initiative but also reaffirms our collective commitment to diversity, inclusion, and innovation in the workplace.”

Did you know that every year the Leinster Society organises a charity toy drive at our Christmas Lunch? We are proud to partner with 7 different children's charities each year, and with thanks to our generous members this helps lighten the load for many families at what can be a difficult time of year. Each guest brings along a gift for a child, and with the help of Santa and his elves these gifts are distributed among our 7 charities; SVP,  YPAR, Carr's Child & Family Services, The Santa Fund, Barnardos Millbrook, One Family, and Children's Health Ireland (CHI) at Crumlin. Learn more about our children's charity partners; SVP According to SVP requests for assistance have increased on last year, this means that people who have never reached out for help are now looking for assistance with the basics – food, rent, electricity and heating. They have also noticed that those in employment on low incomes are especially reaching out to them this year as they are finding the cost of living increases more difficult to manage.  With our gifts they can help make Christmas less of a struggle for families hoping to give their children what they wish for this year, whether it’s a toy or a voucher so the family can purchase what the child wants. YPAR - Young People At Risk (North Inner City) The YPAR Initiative (Dublin North Inner City) is an interagency network of statutory, voluntary and community projects and services, established in 2003, whose work is to meet the needs of young people at risk and vulnerable families in the area through action focused collaborative and co-ordinated approach, aimed at improving all aspects of the young people’s life.  YPAR defines a young person at risk as a child/young person aged 0 to 25 years experiencing significant personal, family, educational or social problems. At present there are over 1400 children living in Emergency Accommodation in the Dublin City Centre region alone. With funding YPAR can be proactive and provide an appropriate response to families living in, and leaving, homeless accommodation.  Throughout the last couple of years YPAR have provided large numbers of children with Christmas gifts and art & crafts / games for families. Carr's Child and Family Services CLG Carr's Child and Family Services CLG was established in 1887 with a vision that all children should live in safe, stable homes nurtured by their families and communities. They are a unique service on the island of Ireland because they provide three interlinked services: early years, assessment, and support. These services offer children from birth to five years the opportunity to live in the service with their parents. At the same time, they support parents with disabilities, mental health, homelessness and addiction in being the best parents they can be. The team that makes up Carr's is passionate, dedicated, and committed to their vision, and they work tirelessly to make these early years safe and nurturing for children. The Board of Management strongly focuses on accountability, transparency, integrity, effectiveness and leadership in ensuring good governance of the organisation. They partner with The Child and Family Agency and Pobal in making Ireland a better place for children.  The Santa Fund 'The toys your members provide are fantastic and bring joy to children who otherwise would never receive anything from Santa. Any contributor to the Santa Fund can sit down to their Christmas lunch certain in the knowledge that their contribution went to the people who require it.' - Sean Allen, The Santa Fund The Santa Fund caters for people in dire need and does most of its work in the South Inner City. The people they cater for are in dire need despite the Social Welfare payments and the Christmas bonus. The families are carefully chosen with the assistance of people working in the local area. There are no administrative costs whatsoever and accordingly any money / toys received by the Santa Fund goes directly to the families; the bags they use to pack are donated, the vans they use to transport goods are provided on a voluntary basis, and the people who pack do so on a voluntary basis Barnardos Millbrook Barnardos Millbrook provides preschool and family support services to families. They are a referral-based service, and receive most of their referrals from Tusla, the HSE, mental health services, homeless services and Education & Welfare services. They are one of 4 Barnardos services in the Tallaght area, each with a different remit around the services and support they offer in the community. They support parents through parenting work in the family home, practical support and crisis intervention. They work directly with children to support their development and to support improved emotional wellbeing and overall development. The donations they receive at Christmas are used to directly support and supplement parent’s own efforts to provide for their families. The donations they receive are given directly to parents and help ensure children will have a present to open or warm new clothes to wear on Christmas morning.  They recognise that parents are doing their best, and their aim is to support those efforts to bring extra cheer and comfort to children and families that are often struggling with the cost of living.  Children's Health Foundation Children's Health Foundation raises vital funds to support sick children and their families in Children's Health Ireland hospitals and urgent care centres in Crumlin, Temple Street, Tallaght and Connolly. One Family One Family believes in an Ireland where every family is cherished equally, and is enabled to enjoy the social, financial and legal equality to create their own positive futures. One Family is working to ensure a positive and equal future for people parenting alone, sharing parenting and parenting around separation – changing attitudes, policies, services and lives. They are committed to achieving equality and respect for all families. While acknowledging that every family is unique, they will endeavour to bring about better lives for these parents and children. In addition to striving for fundamental attitudinal and structural change in our society, their services offer support in a family-centred way to individual families through times of change and difficulty, as well as supporting those experiencing an unplanned pregnancy.

In Irish news, Finance Act 2024 has been signed into law and Revenue Technical Services are hosting webinars next week to assist taxpayers in making submissions to the service. In UK news, the Institute met last week with HMRC to discuss the Autumn Budget 2024 and HMRC has published further information on VAT for private school fees. In International news, the Commission has launched a portal for the special SME VAT regime which goes lives from January 2025. Ireland Finance Act 2024 has been signed into law. Revenue Technical Services are hosting webinars next week to assist taxpayers in making submissions to the service. UK 3. Read about the Institute’s meeting last week with HMRC to discuss the 2024 Autumn Budget. 4. HMRC has published further information on VAT for private school fees. International 5. The EU Commission has launched a portal for the special SME VAT regime which goes lives from January 2025.   Keep up to date with all the latest Irish, UK, and international tax developments through Chartered Accountants Ireland’s Tax Newsletter. Subscribe to the Tax News by updating your preferences in MyAccount. You can also read this week’s post EU exit corner here.