Consultation
Public Consultation on the introduction of a participation exemption(s) to the Irish corporation tax system
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Consultation is closed
Roadmap for the Introduction of a Participation Exemption to Irish Corporation Tax including technical consultation
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The consultation period will run from 14 September 2023 to 13 December 2023. Any submissions received after this date may not be considered.
The preferred means of response is by email. Please include “Roadmap to Introduction of Participation Exemption” in the subject box.
Due to IT issues with the previous email address, submissions are now being requested to be sent to businesstaxpolicy@finance.gov.ie
Alternatively, you may respond by post to:
Roadmap to Introduction of Participation Exemption, Tax Division, Department of Finance, Government Buildings, Upper Merrion Street, Dublin 2, D02 R583.
Please include contact details if you are responding by post.
When responding, please indicate whether you are contributing to the consultation process as a professional tax adviser, representative body, business representative, in an individual capacity, as a non-governmental organisation, or in any other capacity.
Responses to this consultation are subject to the provisions of the Freedom of Information Acts (FOI). Parties should also note that responses to the consultation may be published on the website of the Department of Finance. Parties should clearly indicate where their responses contain personal information, commercially sensitive information or confidential information which they would not wish to be released under FOI or published.