John Cummins

To highlight the potential negative impacts of any further increase in betting duty, including shop closures, job losses, growth in black-market activity, and increased financial burden from rising operational and regulatory costs. The IBA requested that no decision be made…

To raise awareness of the key priorities of businesses for 2025-2030 among new Ministers.

Tax relief to incentivise city and town centre property owners to convert underutilised upper floors into residential units for student and tourist accommodation. Tax relief which allows property owners to deduct renovation costs from rental income over a period of time would…

To provide information in relation to the impact of increasing the betting duty rate.

Addressing the rising costs facing businesses is essential in ensuring the continued success and competitiveness of Irish enterprises.Including: Reforming the business taxation landscape.Employment legislation review.Rigorous SME Test application.Increasing access to finance

To highlight that the deferral for 2025 provided for in Budget 2025 will not solve the problem that IFA have outlined on RZLT and a permanent solution is required. All genuinely farmed land must be permanently exempted from RZLT. Local authorities must ensure only land required…

To propose that Agricultural Relief must be retained at current levels, with the Capital Acquisition Tax (CAT) Category A threshold (parent and child) increased to €500,000 given noted increase in agricultural land prices.

To propose that indexation relief should be restored and extended to include periods of ownership post 2002.

Increase of Electric Vehicle SEAI purchase and home charging grants back to 2023 levels. Extension of BIK reliefs at 2024 levels for EVS until 2027, before any tapering. VRT on all electric N1 vehicles to be at the Category C VRT rate of €200. Increased Government support for EV…

To propose that this tax cannot apply to genuinely farmed land, a means of exempting all genuinely farmed land, such as identifying land upon which payment claims have been made to the Department of Agriculture, Food, and the Marine must be put in place and this land then…

To propose that payment for the loss of this income i.e., forestry premium, should not be subject to Income Tax or Capital Gains Tax (CGT).

To propose that, to better advance or promote increased utilisation of on-farm sustainability measure, farm operations that are utilised for Research Trials/Demonstration purposed (for example Signpost Farms) by Companies/Agricultural Institutions should be afforded an…

Young Trained Farmer Stamp Duty Relief should be fully removed from State Aid or the ceiling be increased to €150,000, to allow for greater land mobility, encourage land transfer and develop economically viable farm units.

To propose that, if a landowner wishes to sell land to a long-term tenant, then the CGT Entrepreneur relief of 10% should apply to incentivise supporting the genuine farmer and giving the long-term tenant preferred status.::That, agricultural land that is subject to Compulsory…

To propose that the interaction between the two CGT reliefs should be removed allowing both reliefs to operate separately. An individual should be able to avail, in full, of the CGT Entrepreneur Relief and the CGT Retirement Relief over the course of their lifetime, subject to…