‘Close SUSI grant gap for hybrid trainees’
Extending the SUSI (Student Universal Support Ireland) grant to trainee solicitors on part-time professional training programmes is among the measures recommended by the Law Society to help support the solicitors’ profession.
The recommendation is made in the organisation’s submission to the Government on Budget 2026.
The document also calls for better support for smaller practices across the country – including legislation to help sole practitioners.
“At present, 65% of sole practitioners are aged 50 or older, and several counties had no trainee solicitors last year. With Ireland’s population growing, action is needed to ensure people across Ireland can access legal services in their community in the years ahead,” said Law Society Director General Mark Garrett today (5 September).
LLP rules
The Law Society points out that, under the , a limited liability partnership (LLP) may only be formed by two or more legal practitioners and not by a sole practitioner.
It calls for legislation to provide limited liability to sole practitioners, to limit their potential exposure and enable improved business planning.
The submission also calls for solicitor firms to gain access to supports that are already available to other small businesses, as well as grants to help small practices with digitalisation and cyber-security.
SUSI grants
On student grants, the Law Society argues that its Professional Practice Course Hybrid (PPC Hybrid), which blends online and in-person learning, accommodates professional trainees who cannot attend full-time programmes.
“The student profile of PPC Hybrid trainees reflects a more diverse trainee cohort in terms of age, geographic location, and life experience to that of the traditional PPC programme,” it says.
The submission points out, however, that the current eligibility framework for grants awarded by SUSI excludes those in part-time professional training, “effectively preventing many capable and motivated individuals from pursuing a legal career”.
“This gap must be addressed to ensure equitable access to the profession and to align with the evolving needs of legal education,” it states.
The Law Society also notes that trainees who are supported by the Law Society are excluded from receiving SUSI grants.
“By excluding trainee solicitors who receive modest support from the Law Society from also accessing SUSI grants, the system unintentionally penalises those from socio-economically disadvantaged backgrounds,” the submission states.
Student-visa scheme
The organisation also calls for a dedicated student-visa scheme to support trainee solicitors from countries outside the European Economic Area (EEA).
Without such a scheme, it says, many international students and non-EEA graduates are struggling to secure a sponsored role as a trainee solicitor.
The submission adds that the Stamp 1A visa, which is available to trainee accountants, provides “a clear precedent”.
The Law Society also calls for an increase in the number of solicitor training contracts in the public sector.
The submission adds that the representative organisation has already started a programme of activity to facilitate public-sector organisations in providing such contracts.
Time limits for tax assessments
The Law Society has also called for a “rebalancing” of taxpayer rights and Revenue powers on time limits for assessments.
It refers to a general rule that precludes Revenue from raising an assessment more than four years after the end of the year that a tax return was filed by the taxpayer.
“However, that general rule is subject to , which have been increased and expanded incrementally over time,” the submission states.
It describes the absence of a statutory time limit as “problematic from a tax-policy perspective”, adding that it also leaves Irish rules out of step with approaches taken by many other jurisdictions.