The EU VAT SME (Small and Medium Enterprise) scheme which came into effect in January 2025 aims to reduce the administrative burden and compliance cost on SMEs, and to encourage cross-border trade. The scheme has both a cross border and domestic element and Revenue has recently published new guidance on the domestic layer of this scheme. The guidance explains how to access the domestic VAT scheme, outlines the relevant VAT registration turnover thresholds in Ireland, and provides instructions on calculating turnover to determine eligibility. Further details on the EU VAT SME scheme are available in earlier news items on 22 April 2025 and 24 March 2025.

Revenue has recently launched a ROS facility for in- scope companies to register for Pillar Two top-up taxes. Entities must register within twelve months following the end of the first fiscal year in which they fall within the scope of Pillar Two. Revenue has also created a dedicated Pillar Two Hub on its website which serves as the central source for updates and guidance related to Pillar Two. The dedicated Pillar Two hub includes details about what is Pillar Two, registration, pay and file, top up tax information return and key dates and updates. The necessary IT developments required to allow return filing and payment of associated liabilities will be available on ROS in early 2026. Similarly, it is also expected that the facility to file the top-up tax information return will be available on ROS in early 2026. This will enable entities to meet the relevant 30 June 2026 pay and file deadline. The Pillar Two registration link can be found on the ROS homepage under ‘Other Services’ and the deadline for in-scope entities with a fiscal year ending on or before 31 December 2024 to register with Revenue for Pillar Two is 31 December 2025. Revenue has written to Irish Ultimate Parent Entities for MNE groups that may be in scope of Pillar Two top-up taxes to advise that both the ROS registration facility and the website hub are now live. A copy of the letter is attached for reference.

Last week, the Institute, under the auspices of the Consultative Committee of Accountancy Bodies – Ireland (CCAB-I) had the opportunity to meet with Minister for Finance, Paschal Donohoe, and his officials to discuss the CCAB-I’s Pre-Budget 2026 submission. Our conversation focused on the recommendations laid out in the submission as well as other areas of focus of the CCAB-I Tax Committee, including the challenges facing frontier workers in Ireland. We highlighted the work to date through the Tax Administration Liaison Committee and the Business Tax Stakeholder Forum on tax simplification, as well as the importance of tax certainty for businesses. We also highlighted the critical need for investment in infrastructure such as housing and childcare.   In terms of the specific tax measures we raised with the Minister, we discussed the following: Enhanced reporting requirements for employers – we highlighted the operational challenges of real-time reporting of in-scope tax free benefits and expenses, recommending periodic returns on either a monthly or quarterly basis. This has been a consistent area of engagement with both Revenue and the Department of Finance since the introduction of the new reporting regime in Finance (No. 2) Act 2023. Special Assignee Relief Programme (SARP) – We stressed the importance of SARP in attracting global talent and called for its expansion to include SMEs and benchmarking our relief against comparable regimes in other jurisdictions. We highlighted recent reviews of the relief which concluded on a cost-benefit analysis that the relief generates an overall positive return to the Exchequer. Participation Exemption for certain foreign dividends – While welcoming recent progress, we advocated for further enhancements, including completing work on a corresponding foreign branch exemption. In an earlier letter to the Department of Finance this summer, we highlighted the limitations on geographic scope and the five-year ‘look back’ requirement. Concluding the meeting, Minister Donohoe reaffirmed the Government’s commitment to certainty and stability, which are essential for fostering a thriving business environment for both domestic and international businesses. We look forward to continued engagement to ensure Ireland remains a best-in-class location for business.     Pictured with the Minister are Sarah Meredith, FCA, Grant Thornton, Gearoid O'Sullivan, ACA, Cróna Clohisey, FCA, Enda Faughnan ACCA, Grant Thornton 

This month, two Institute CPD events are taking place, each of which will look at Making Tax Digital (MTD) for income tax from different angles. More details on each are available below. As we approach the six months to go mark to the first tranche of mandation from 6 April 2026 for sole traders and landlords with gross income in excess of £50,000, the Institute recommends that members with clients affected book onto both of these webinars. HMRC has recently launched a new agent outreach campaign which allows agents to complete an online form to register to receive support directly from HMRC ahead of April 2026. CPD webinars Tim Palmer’s two hour CPD webinar on Thursday 11 September is open for booking and will deal with the detail of the technical rules and practicalities of MTD. Planning opportunities will also be considered. The following week at 1pm on Tuesday 16 September, HMRC are delivering a 1 hour webinar which will mainly focus on key readiness tips for agents and taxpayers. Spaces are still available to book. The detailed agenda for Tim Palmer’s webinar is as follows: The requirements of MTD for income tax, Which self-employed individuals and landlords will be mandated to comply, The turnover test, Digital record-keeping, The submission of quarterly updates, including what must be submitted, The election to use calendar quarters instead of fiscal quarters, Traders with turnover below the VAT threshold, The submission of the final declaration, Planning opportunities, The software decision, Practical case studies, The transitional rule, Pre-populated income, The impact on the construction industry, and A general overview of MTD for income tax. The HMRC led webinar on 16 September will be delivered by Sam Wood BSc ACA. Sam works with agents within HMRC’s MTD programme and has a background in accounting and digital transformation. Sam is responsible for Cross Cutting Stakeholder Engagement, Policy and Strategy at HMRC and is a Chartered Accountant and a member of ICAEW with wide experience of MTD from its inception. HMRC agent outreach support campaign for agents launched According to the latest data from HMRC, approximately 864,000 taxpayers will be mandated to use MTD for income tax from April 2026. Almost 1,100,000 (£30,000 - £50,000 population) will be mandated from April 2027 and this will be followed by circa. 975,000 (£20,000 - £30,000) from April 2028. In recognition of the scale of this change for taxpayers and agents, HMRC has recently launched a new agent outreach campaign.  This campaign allows agents to register with HMRC for direct and tailored support by completing an online form. Agents who have an Agent Services Account (ASA) can access the form by signing in with the Government Gateway ID and password linked to their ASA. If the agent does not have an ASA, the form can be completed by signing in with their online services for agents account details (which will require contact details to be provided manually). When completing the form, the agent will be asked to:  allow HMRC to make contact them by email; indicate how many clients they must sign up to MTD for income tax and any that are willing to sign up voluntarily for testing, and    express an interest in having a one to one conversation with HMRC about readiness for and testing of MTD for income tax.   HMRC then aims to review the agent’s form and tailor its response, and the support provided, depending on the agent’s specific needs. Priority is being given to agents with a large number of clients who will be required to sign up. HMRC is aiming to offer a wide range of supports which will include information emails, virtual peer group sessions and, if appropriate, a direct support discussion with HMRC’s MTD team. This is a very valuable tool for agents with clients affected by this significant change hence we encourage you to consider availing of this key support ahead of time.

In the last edition of tax news before its summer break in August, we highlighted that on L-day in July, the Government published three technical consultations on draft legislation each of which close later this month. The Institute will be responding to these and is seeking your feedback by close of business on Friday 12 September. Email tax@charteredaccountants.ie to share your views. More details on each consultation are set out below. Raising standards project Under the banner of the ongoing raising standards in the tax advise market project, HMRC published two separate technical consultations with associated draft legislation. Both these consultations close on Monday 15 September. More details on each are set out below. Modernising and mandating tax adviser registration This consultation seeks views on the introduction of a legal requirement for tax advisers who interact with HMRC on behalf of clients to register with HMRC and meet minimum standards. This will begin from 1 April 2026, with a transitional period of at least three months (it is currently unclear exactly what this means). The legislation’s explanatory note provides a useful overview of the key elements of the registration requirement. Clause 5 of the draft legislation sets out the three eligibility conditions which will need to be satisfied in order for an agent or firm to qualify for registration. These are as follows: Condition A will require the tax adviser, and each of their senior managers, to meet specific criteria. These include having no outstanding tax returns or payments due to HMRC, and not being insolvent or subject to certain sanctions, disqualifications or convictions, Condition B stipulates that the adviser and each of their senior managers must adhere to any specific standards set out by HMRC, and Condition C requires that tax advisers are registered with a supervisory authority for anti-money laundering purposes. Clause 21(2) then defines senior manager for these purposes. As agents will also be grappling with the first batch of taxpayers mandated to use Making Tax Digital (MTD) for income tax from 6 April 2026, clearly this will be a very challenging deadline to meet. It also remains unclear whether or not agents which already hold an agent services account with HMRC will need to register under this measure. Enhancing HMRC’s powers and sanctions against tax adviser facilitated non-compliance This consultation seeks views on further measures to ‘support compliance and transparency in the tax advice market’. There are two associated legislative explanatory notes which are useful: M7087_Conduct_of_tax_agents_explanatory_notes.odt, and https://assets.publishing.service.gov.uk/media/687e1cb54d7769a746325fc6/M7087_Publication_of_information_about_tax_agents_explanatory_notes.odt. The measures include: changes allowing HMRC to request information from tax advisers where there is reasonable suspicion of deliberate conduct (amended from dishonest conduct), penalties for tax advisers who engage in deliberate conduct (again, amended from dishonest conduct), calculated based on the tax loss, and a new power allowing HMRC to publish details of advisers where they have been sanctioned (at present this element appears to have very few safeguards). MTD and penalty reform This draft legislation aims to refine and simplify the existing MTD framework and legislates for many of the changes announced in March at the Spring Statement. This includes the following: A deferral from MTD until at least 2029 for some groups, including Ministers of Religion, Lloyds Underwriters, and recipients of the blind person’s allowance, Exemptions from MTD for others, including individuals with power of attorney, and non-UK resident entertainers with no other qualifying income, Technical and policy amendments, including the authority for HMRC to cancel or reset late submission penalty points and cancel associated financial penalties, A requirement for MTD users to submit their end of year tax return using MTD-compatible software, and The mandation of the £20,000 gross income threshold from 6 April 2028. The aim of this consultation is to seek views on whether the draft legislation works as intended.

Earlier this year we highlighted a request from HMRC for agents to participate in phase two of testing the VAT Import One Stop Shop (IOSS) system in Northern Ireland, the system which allows business to report and pay VAT on imports of low value goods to consumers. HMRC continues to work on the phase of delivery of this which will allow agents to register and act on behalf of businesses. HMRC is still seeking agent volunteers to participate in testing during phase two. Read more about how you can get involved in this unique opportunity and email tax@charteredaccountants.ie if you would like to participate or require more information. 

In this week’s detailed miscellaneous updates, all of which you can read more about below, HMRC has recently reduced its interest rates for late and overpayments of taxes and duties, and a detailed update has been sent on winter fuel payments which confirms that the deadline for opting out of receiving this is in two weeks’ time on 15 September 2025. In the latest HMRC Agent Update, you can read about a wide range of areas, and, in July, HMRC began trialling the withdrawal of certain corporation tax reminder letters. In other news this week: The most recent HMRC Stakeholder Digests of 31 July 2025 and 26 August 2025 are available. Noteworthy in the July edition is the publication of HMRC’s 2024/25 annual accounts, and HMRC are holding the following webinars for employers in the next few weeks: payroll for directors: 2 September 2025, and changes to overseas workday relief: 16 September 2025. New HMRC interest rates HMRC’s interest rates on underpaid and overpaid taxes and duties were recently reduced after the Bank of England base rate was cut by 0.25 percent to 4 percent last month. HMRC has now updated its associated guidance which confirms that the new rates are 8 percent for late payment interest and 3 percent for repayment interest. The new rates took effect from the following dates: 18 August 2025 for corporation tax quarterly instalment payments, and 27 August 2025 for other payments of tax and duties. Winter fuel update The new winter fuel payment policy will apply from winter 2025/26. The Social Fund Winter Fuel Payment Regulations 2025 were laid before Parliament last month and come into force on 15 September 2025, the first day of the winter fuel payment qualifying week in 2025/26. These regulations revoke the 2024 regulations and restore winter fuel payments to all pensioner households in England and Wales from winter 2025/26. The rules in Northern Ireland are set out here and work in a similar manner. As previously announced, payments made to pensioners who are not in receipt of pension credit or another relevant means-tested benefit, and who have an annual income over £35,000, will be recovered by HMRC via the tax system. The provisions to achieve this are separate and will form part of the Finance Bill to be introduced after the next Budget, the date for which we expect to be announced in the next two weeks before the current parliamentary sitting goes into recess for conference season. Together, the regulations and the provisions in the Finance Bill will form the legislative basis for means testing the winter fuel payment. For pensioners in Pay As You Earn, HMRC will automatically collect the payment through a change to their tax code, unless they already file a Self-Assessment (SA) tax return. Changing the tax code will mean their winter fuel payment will be deducted from their income and paid to HMRC in monthly instalments across 2026/27, starting in April 2026. If they file a SA return online, HMRC will instead automatically include the payment on their SA return as part of their income, starting in 2025/26. If they file a paper SA, the individual will need to include the payment on their return themselves. There is no impact on 2024/25 returns. Pensioners who do not wish to receive a winter fuel payment can opt out of receiving an automatic payment. By opting out, those with an annual income over £35,000 will avoid having their payment recovered in full via the tax system at a later date. Opting out can be done by: completing an online form: https://submit.forms.service.gov.uk/form/7964/opt-out-of-winter-fuel-payment/29643, or calling the Winter Fuel Payment Centre helpline on 0800 731 0160. Those that wish to do so should opt out before 15 September 2025 to ensure that the opt-out can be processed in time before payments are made. Anyone who does not opt out before 15 September will automatically receive the payment. People who have opted out may choose to opt back in via the helpline. For the 2025/26 winter period, the final date for opting back in is 31 March 2026. The Government is aware of a winter fuel payment text scam and asks anyone who has received this to report it to Action Fraud on 0300 123 2040. For more information on phishing and scams, go to www.gov.uk/report-suspicious-emails-websites-phishing. HMRC also has reporting routes for tax specific scams. HMRC will never contact anyone by text to claim winter fuel payments or to request personal information. If someone is unsure about a text claiming to be from HMRC, the advice is to forward this to 60599. Emails should be sent to phishing@hmrc.gov.uk. Tax scam phone calls should be reported on GOV.UK via www.gov.uk/find-hmrc-contacts/report-suspicious-hmrc-emails-texts-social-media-accounts-and-phone-calls. Latest Agent Update Agent Update: Issue 134 is available now. Get the latest guidance and information on: Finance Bill‌‌‌ 2025/26‌‌‌, Time to Pay for Simple Assessment debts, An update on using Import Control System 2 for goods movements by road or rail from Great Britain to Northern Ireland, Changes to overseas workday relief, and VAT registration: the effective date of registration. HMRC trial withdrawal of corporation tax letters In July 2025, HMRC began a new trial which means certain corporation tax (CT) return and payment reminder letters are no longer being sent to approximately 5 percent of companies with authorised agents. The affected reminder letters are the CT208 PR1 and CT208 PR2. The Institute has been discussing this with HMRC and has flagged the particular impact this is likely to have to have on busy season for CT, in particular for filing 31 December CT returns and 31 December and 31 March CT payment deadlines. We are also concerned with the impact that this will have on newly trading companies as often the correct first accounting period of trading is not reflected in HMRC’s records. Members are welcome to contact us to discuss the impact of this trial by emailing tax@charteredaccountants.ie. To be able to monitor the impact of this on CT debt, the trial will end in December 2025. However, HMRC has advised that if there is a substantial increase in CT debt during the trial period, it will be halted completely. Other statutory CT letters, including the Notice to file a Company Tax Return, will continue as normal. All new companies will also continue to receive information on CT filing and CT payment. HMRC are also trialling the removal of paper copies of other non-statutory CT letters. From June 2025, the following letters are no longer sent automatically: CT205/A return reminders for companies and agents, CT207 interest statement, CT209 payment receipt, CT603A agent list of issued notices to deliver Company Tax return, and CT608 instalment payment reminder. HMRC has advised that information on the ongoing trial was previously communicated in the following publications:  May Agent Update, June Employer Bulletin, and May Stakeholder Digest.

In this week’s post EU exit corner, we bring you the latest guidance updates and publications relevant in the post EU exit environment. The most recent Trader Support Service bulletin is also available as is the latest Brexit and Beyond newsletter from the Northern Ireland Assembly EU Affairs team. HMRC has also sent an updated list of ICS2 ‘stop-words’ that when used in isolation in the goods description will cause entry summary declarations to be rejected and the shipment being placed on hold or prevented from entering Northern Ireland or the EU. ICS2 ‘stop-words’ Import Control System 2 (ICS2) is an advance cargo information system designed to improve security in the international transportation of goods. All Economic Operators that bring goods to or transit through the EU must declare safety and security data via ICS2, through the entry summary declaration. A list of stop-words has previously been publicly available, however the EU has recently updated this list. Miscellaneous guidance updates and publications This week’s miscellaneous guidance updates and publications are as follows: Analytical methods for determining the fat, starch and protein content (Tariff notice 16), Stuffed pastry (samosa)(Tariff notice 15), Maritime ports and wharves location codes for Data Element 5/23 of the Customs Declaration Service, Search the register of customs agents and express operators, Moving processed or repaired goods into free circulation or re-exporting them, Appendix 23 Exports: Declaration Category Data Sets, Notice to exporters 2025/18: compound settlement for breaches of export control, Appendix 24: Declaration Category Data Set, and Notices made under the Taxation (Cross-border Trade) Act 2018.  

Revenue is seeking tax agent feedback as part of its plans to update the Revenue Online Service (ROS) to better support end-users. In the initial phase Revenue will focus on enhancing the main dashboard, core navigation, and header functions within ROS. Updates to individual Revenue applications will continue separately and are not part of this phase. Tax agent feedback can be provided to Revenue by completing the short survey to better understand how ROS fits with the daily workflow of tax agents.

On Wednesday, we had the opportunity to meet with Minister for Finance, Paschal Donohoe, and his officials to discuss the CCAB-I’s Pre-Budget 2026 submission. Our conversation focused on several key areas critical to Ireland’s competitiveness and business environment. We highlighted the work to date through the Tax Administration Liaison Committee and the Business Tax Stakeholder Forum on tax simplification, as well as the importance of tax certainty for businesses. We also highlighted the critical need for investment in infrastructure such as housing and childcare.   In terms of the specific tax measures we raised with the Minister, we discussed the following: Enhanced reporting requirements for employers – we highlighted the operational challenges of real-time reporting of in-scope tax free benefits and expenses, recommending periodic returns on either a monthly or quarterly basis. Special Assignee Relief Programme (SARP) – We stressed the importance of SARP in attracting global talent and called for its expansion to include SMEs and benchmarking our relief against comparable regimes in other jurisdictions. Participation Exemption for certain foreign dividends – While welcoming recent progress, we advocated for further enhancements, including completing work on a corresponding foreign branch exemption. Minister Donohoe reaffirmed the Government’s commitment to certainty and stability, which are essential for fostering a thriving business environment for both domestic and international businesses. We look forward to continued engagement to ensure Ireland remains a best-in-class location for business.

On 27 August, the Ulster Society ran a webinar covering the tax issues around property ownership with Patrick O'Brien, in partnership with Croner-i. This webinar covered: Should you own property personally or through a company? Incorporating a property portfolio CGT deferring the gain – definition of business Tax implications of transferring ownership between spouses/civil partnerships What are the allowable expenses and documentation? Finance Charges and interest relief restrictions Furnished Holiday Lettings A recording of this webinar is available to view HERE A pdf copy of Patrick's slides is available to view HERE

    In this week’s Sustainability/ESG Bulletin read about a survey on the potential impacts of the US rollback of ESG regulations within Irish organisations, a landmark international investment in Ireland’s peatlands, the publication of Ireland’s first Sustainable Aviation Fuel Policy Roadmap, and the suspension of activities by the Net-Zero Banking Alliance. Also covered is new research quantifying the health impact of fossil-fuel pollution, and warnings from UN agencies about rising heat stress risks for workers, as well as the usual articles, resources and upcoming events.   IRELAND ESG momentum expected to accelerate despite regulatory shifts A survey carried out by the Compliance Institute, Ireland’s professional body for compliance professionals has found that 71 percent of financial services organisations in Ireland believe that the US rollback of ESG regulations will impact compliance within Irish organisations to varying degrees. However, Michael Kavanagh, CEO of the Compliance Institute has reportedly stated that the broader trend toward tougher sustainability expectations will only accelerate. The survey, which gathered insights from approximately 110 compliance experts working in financial services firms nationwide, also found that while more than half expect the impact to be ‘moderate’, a further 20 percent it will be “significant” and are anticipating major shifts in compliance expectations.   Landmark international investment in Ireland’s peatland In a what is being described as a landmark international investment in Ireland’s peatlands, global technology companies Meta, Microsoft, and Google have pledged more than €3 million to restore up to 450 hectares of degraded peatlands across Ireland. Peatlands, sometimes called Ireland’s ‘hidden giants’, store more carbon than all other vegetation types combined, filtering and regulating our water, and providing unique habitats for wildlife. When degraded, however, they become major emitters of greenhouse gases, making restoring them one of the most cost-effective ways to fight climate change while improving water quality and protecting biodiversity. The investment is backed by third-party verification under the Irish Peatland Standard, developed with the support of the European Investment Bank, NPWS, DAFM, DCEE, and partners across research and conservation. As well as providing long-term climate, water, and biodiversity benefits, the investment will also create additional benefits for local communities, including improved water quality and more resilient landscapes.   Ireland’s first Sustainable Aviation Fuel Policy Roadmap publishes Minister for Transport Darragh O’Brien has published Ireland’s first Sustainable Aviation Fuel (SAF) Policy Roadmap, as committed to under the Programme for Government. Sustainable Aviation Fuels (SAFs) are ‘drop in fuels’, blended with Conventional Aviation Fuel, and are compatible with existing aircraft and infrastructure. Their development and deployment will play a crucial role in helping Ireland reach its decarbonisation goals, and enable Ireland’s aviation industry to operate and develop in a sustainable manner. The Roadmap represents a first step in developing Ireland’s national SAF policy, identifying a number of actions which will be built upon in future iterations, and setting a path for future SAF policy development.   NORTHERN IRELAND/UK Annual award for UN Sustainable Development Goals-aligned project opens Businesses with a ready-to-scale project that can make a tangible impact in solving a major environmental challenge can now apply to the recently 2025 St Andrews Prize for the Environment. This annual award, which recognises outstanding projects addressing global environmental challenges, presents a significant opportunity for businesses committed to environmental sustainability to gain recognition and financial support to scale their impact. The winner will receive prize money of $95,000 (US dollars) and the runners-up will receive $20,000. Projects should align with the UN Sustainable Development Goals and should provide opportunities for learning and inspiration – both by educating those working in the field and by motivating the next generation of environmental leaders. The closing date for entries is midday on Monday 15 September.   EUROPE Landmark decision against greenwashing In a landmark decision against greenwashing, a German court has reportedly ruled that Apple can no longer advertise its Apple Watch as a ‘CO2-neutral product’ in Germany. The court ruled that the company’s carbon offset project of planting eucalyptus trees in Paraguay is unreliable and ecologically flawed, and that the company had misled consumers. The ruling signals a stricter regulatory climate where unverifiable offset use becomes a direct legal and reputational liability.   WORLD World’s largest climate coalition for banks pauses ongoing activities The Net-Zero Banking Alliance, once the world’s largest climate coalition for banks, has paused its ongoing activities and proposed dissolving its current structure after losing members globally. Once backed by major banks committed to net-zero emissions by 2050, the group is now nearly absent in North America and declining in Japan, Australia, and Europe. Remaining members are being asked to vote on its future with the outcome of the vote to be shared at the end of September. Critics say the alliance failed to challenge banks’ fossil fuel-driven business models, although some commentators have stated that such alliances play a vital role in promoting financial stability in the face of climate risk, advancing good practices in green finance, and accelerating an orderly transition.   New research quantifies health impact of fossil-fuel pollution New research carried out by University College London and the Stockholm Environment Institute (SEI) has been the first to comprehensively quantify the health impacts of outdoor air pollution across all stages of the US oil and gas lifecycle, from extraction to end-use (cars, power plants), as well as to analyse the associated racial and ethnic disparities in exposure and health burden. In addition, the researchers found that 10,350 pre-term births and 216,000 new cases of childhood asthma per year were attributable to oil and gas air pollution, as well as 1,610 lifetime cancers across the US.   UN agencies warn of rising heat stress risks for workers worldwide The World Health Organization (WHO) and World Meteorological Organization (WMO) have warned that extreme heat is fast becoming one of the biggest threats to workers’ health and livelihoods. Findings a report detailing how extreme heat is reshaping the world of work, include that worker productivity drops by 2 to 3 per cent for every degree above 20°C.  Commenting, Ko Barrett, WMO Deputy Secretary-General, said that “Occupational heat stress has become a global societal challenge, which is no longer confined to countries located close to the equator – as highlighted by the recent heatwave in Europe…Protection of workers from extreme heat is not just a health imperative but an economic necessity.” Resources from Chartered Accountants Ireland SMEs and Small/Medium Practices Sustainability Workshop (ROI/NI) Chartered Accountants Ireland is delighted to announce it is once again running its sustainability workshop for small/medium enterprises (SMEs) and accounting practices. This interactive half-day session will focus on positive actions you can take to make your business or practice more sustainable, and help your clients to do the same. Aimed at SME owner-managers and accountants in small/medium practices, and consultants, the webinar will cover sustainability basics, green public procurement, access to sustainable finance, how to make your business or practice more sustainable to save costs and respond to stakeholder demands, and grant funding available to SMEs. The workshop will be delivered via Zoom on 12 September from 09.30- 12.30. Full details, including the booking page and CPD hours, are on the Chartered Accountants Ireland CPD calendar. Sustainability-focused specialist qualifications Chartered Accountants Ireland has launched its Autumn/Winter programme offering, which includes sustainability-focused Specialist Qualifications: Diploma in Sustainability Reporting (Starting 25 September) Diploma in Auditing and Assuring Sustainability Reporting (Starting 25 September) Certificate in Sustainability Strategy, Risk and Reporting (Starting 7 October) Did you know? There has been an energy revolution in Pakistan with a significant upsurge in people installing solar panels, with solar imports reportedly tripling in 2024. The boom has reportedly resulted partly from an overabundance of solar panels availablefrom China, which has been increasing its production of solar technology, and, according to climate activist Bill McKibben, “a cascade of TikTok videos with … all of DIY pioneers showing how to hook the gear together”.  Separately experiments put solar panels between train tracks are underway in India, where the solar industry is forecast to become second in size only to China’s by the mid-2030s. In the UK, solar power generation in Britain has already surpassed the total for 2024 according to the Financial Times which has reported that more than 14 terawatt hours of electricity have been produced as of 16 August. Articles Irish-owned firms trailing ISEQ20 gender balance, B4BB report finds (Irish Examiner) City AM: Female CFOs generate greater returns for investors (City AM) Central Bank ‘determined’ to back climate action even as EU watchdog hits brake on ESG rules (Business Post) Over 11,000 companies set science-based climate targets (Sustainable Views  - Sub needed) EU wildfires worst on record as burning season continues (The Guardian) Don’t let Donald Trump undermine your faith in the climate fight (The Guardian) From Kyiv to the Suwałki Gap, bogs return as Europe’s defensive shield - Restoring the EU’s drained bogs would stop both Russian tanks and planet-warming pollution (Politico.ie) California disclosure law will serve as a catalyst for corporate reflection and action (Sustainable views – sub needed) Temperature Neutrality vs. Climate Neutrality: Unravelling the Academic Debate In Ireland  (All Ireland Sustainability) Global plastics treaty talks collapse, and other nature and climate news (World Economic Forum) Events Business in the Community, Accredited carbon literacy training This Accredited Carbon Literacy Training session event is hosted by Business in the Community Northern Ireland, and aims to equip participants with the knowledge and skills to understand and act on climate change, helping organizations reduce their carbon footprint. The training is certified and designed to support sustainability leadership across sectors.  In person, Wednesday, 3 September 9:00 - 17:00, Craigavon Civic Centre, 66 Lakeview Rd, Craigavon BT64 1AL   ICAEW, Sustainability in Practice A morning of expert-led discussion, practical exercises, and peer learning—all focused on helping you build and deliver impactful sustainability services. In person, 3 September, 8.30-12.00, Chartered Accountant Hall, Moorgate Place, London, EC2R6EA   UN Global Compact Network, EU Sustainability Navigator Session 3 - Business Action Amid Uncertainty: EU Sustainability Insights During this session, sustainability experts will explore the latest EU policy shifts — clarifying common misinterpretations, outlining ways to ensure corporate action, impact and ambition remain high, and placing these debates within the wider global sustainability landscape. Join us to hear the latest on ongoing negotiations, to explore how EU sustainability policy discussions align with and respond to wider global political and economic shifts and how companies can lead, engage, and stay ahead in a fast-evolving policy landscape. Virtual, Thursday 4 September at 15:00   UN Global Compact, UN Women, Women's Empowerment Principles 101 Hosted by the UN Global Compact and in collaboration with UN Women, this webinar will provide an overview of the Women’s Empowerment Principles (WEPs) and how the WEPs provide a strong framework for companies to advance gender equality in the workplace, marketplace and community. Speakers will also provide practical guidance for implementation and insights into the benefits of advancing gender equality in business practices. Participants will have the opportunity to engage with experts and learn best practices to support women’s empowerment initiatives within their organizations. Virtual, Wednesday 10 September at 14.00   Carbon Tracker, Awaiting Take-Off: Why Aviation’s Net Zero Plan Still Doesn’t Fly Despite growing adoption of sustainable aviation fuels (SAF), the sector remains off-track for Paris alignment—under-investing in zero-emission aircraft (ZEA) and relying on technologies with questionable scalability. Hear from leading voices in policy, finance, and industry, including* Lord Deben, ZeroAvia, Columbia Threadneedle, and Systemiq. Virtual, Friday 12 September at 14.00-15.00     UN Global Compact (Swiss Network) Managing Risks in Supply Chains: Does High Quality Equal Compliance? The case of surgical goods made by children This is the third and last session of our three-part webinar series on 'Managing Risks in Supply Chains: A Series for Data-Driven Action'. This last session focuses on the case of surgical goods made by children. Are high-quality goods more likely to be produced in high-quality facilities? The value chain of surgical instruments proves otherwise. Children can be found grinding "Made in Germany" scalpels in informal sector workshops in Pakistan. Worse, this situation has been repeatedly exposed over three decades. What can companies learn from this case and how can public and private procurement and sourcing professionals avoid similar risks?  Webinar, 18 September 2025 | 12:30-14:00   Dublin Chamber, Sustainability Academy Workshops This autumn, for the first time, all Sustainability Academy workshops will take place in person at Dublin Chamber, 7 Clare Street, Dublin 2. Dublin Chamber is offering a special rate of €420 for those who register for the full series of five workshops (normally €495). This includes a free one-hour tailored advisory consultation with a sustainability expert from Goodbody Clearstream. Whether you're new to sustainability or looking to build on existing knowledge, this series provides a structured way to learn what matters and apply it in your role. Venue: Dublin Chamber, 7 Clare Street, Dublin 2 Sustainability 101 – ESG in Practice, Thursday 25 September, 9am-1pm Environmental Strategy Bootcamp – Carbon Footprint & Decarbonisation, Wednesday 8 October, 9am -1pm Strategic Sustainability Leadership, Wednesday 5 November, 9am -1pm Sustainable Business Practices – Strengthening Customer Connections, Wednesday 26 November, Time: 9am -1pm Internal Sustainability Integration – Building a Sustainable Workplace Culture, Thursday 4 December, Time: 9am -1pm   Climate Cocktail Club, Climate Carnival Blending business, innovation, finance, music, activism and science for bold brave leadership, this pioneering two-day event for changemakers aims to inspire, entertain and explore radical and creative solutions to drive planetary impact now. In person, 29 – 30 Sept | Ballintubbert House, Ballintubbert House, Stradbally, Co. Laois, R14 E954.   Diversity Mark, Diversity Mark Annual Summit 2025 This event will explore how diversity and inclusion can drive sustainable business growth, gathering over 300 business leaders, executives, and inclusion advocates for a full-day programme featuring keynote speakers and breakout sessions. It aims to equip attendees with practical strategies to create more inclusive workplaces and foster meaningful change across sectors. In person, 8 October 2025, Titanic Belfast   An Taisce, Climate Action Week Climate Action Week is Ireland’s largest pop-up climate festival, and has been coordinated by An Taisce since 2017. On behalf of the Department of Climate, Energy and Environment the 9th festival will bring nationwide spaces that champion local planet protectors and welcome solution seekers to events that tackle the climate crisis in exciting and empowering ways. 13 – 19 October 2025 Sustainability Centre You can find information, guidance and supports to understand sustainability and meet the challenges it presents in our online Sustainability Centre.