Niamh Smyth

To discuss and examine the costs involved in relation to Professional Services Legal Costs.

To encourage consideration of policy measures or guidance supporting the use of geographically restricted, closed-loop voucher systems under the Small Benefit Exemption framework in order to retain employee reward spending within local economies and support town centre…

Advocated for measures to improve the consistency and clarity of Revenue guidance, increase pre-approval mechanisms for SMEs seeking to access tax reliefs, and provide appropriate lead-in times for new compliance measures.

Called for reform of the Enhanced Reporting Requirements (ERR) by replacing real-time reporting with monthly or annual reporting aligned to payroll cycles.

Extension of Electric Vehicle SEAI purchase and home charging grants at 2025 levels for 2026. Extension of BIK reliefs at 2025 levels for EVS for three more years before any tapering. In conjunction with an incentivised BIK regime, the introduction of a salary sacrifice scheme…

To outline and garner support for changes to taxation policy to encourage economic competitiveness, including simplification of current policies, supports for R&D and innovation, as well as entrepreneurship.

A review of the proposal to apply an E-liquids tax using self-declaration mechanism rather than a tax stamp.

Offer full support from Hale Vaping, Ireland’s largest indigenous vaping company for the proposed Classification of HHC as a Schedule 1 Controlled Drug by the Government. Hale Vaping is not affiliated with the tobacco industry and has always upheld high standards of compliance…

A review of the proposal to apply an E-liquids tax using self-declaration mechanism rather than a tax stamp.

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

Re-instate the pre-2019 VAT equalisation measure in order to facilitate the short-term purchase/lease of cars to service the summer tourist market in Ireland.

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.

Re-instate the pre-2019 VAT equalisation measure in order to facilitate the short-term purchase/lease of cars to service the summer tourist market in Ireland.