Global Impact Awards
University of Galway Tax Clinic
Theme: Addressing Regional or Local Challenges
Summary of Initiative
The University of Galway Tax Clinic tackles gaps in tax literacy and digital access to help, offering free, confidential support to those who struggle to navigate the tax system. Through research-informed teaching and community collaboration, the clinic builds confidence, empowers citizens, and embeds social responsibility in taxation education.
Call to Action for Initiative
Citizens with low or fluctuating incomes, with low financial literacy, and without digital access can find tax processes daunting. Seemingly small issues, such as emergency tax or an unclaimed tax credit, can have outsized consequences: An unclaimed tax refund may mean going without essentials, and fear of making a mistake can lead to avoidance of the system.
We first identified these issues locally during the University of Galway’s pilot Tax Clinic in early 2019–20. Student consultations revealed recurring questions about emergency tax, credits, and employment transitions. As similar queries resurfaced, a pattern emerged: The challenge went beyond gaps in information to gaps in confidence and lack of access to trusted support. These early insights prompted us to document common issues, which we later shared publicly to enhance tax understanding and signal the scale of common challenges for ordinary taxpayers.
Building on this evidence, the school recognized a regional challenge—to make trustworthy tax education and support genuinely reachable for those who need it most, and to reimagine tax education as a vehicle for civic participation and public good.
From the outset, the clinic’s design was research-informed and iterative, using feedback from clients, students, and partners to refine communication, outreach, and accessibility.
What makes this initiative stand out is threefold. First, it is Ireland’s first university-led free tax clinic, grounded in a public-interest purpose. Second, it is research-informed, with a continuous loop from consultation evidence to analysis to redesigned resources (for example, plain-English materials). Third, it is community-embedded, built with local partners who act as trusted gatekeepers for people at moments of vulnerability.
Partnerships informed our understanding of the local challenge. COPE Galway, a charity that provides essential social services, showed how tax issues often emerge as people rebuild after domestic abuse. Longford Women’s Link, a social enterprise supporting domestic abuse survivors, highlighted financial and tax control within coercive relationships. Focus Ireland, which provides services to those experiencing homelessness, raised tax concerns for people re-entering employment after instability. These insights confirmed that while questions often mirrored those of students, the stakes could be higher: Unresolved tax issues can compound precarious situations.
The clinic developed a two-track consultation model. For student clients, sessions are student-led (after targeted training) with real-time guidance from pro bono professional mentors. For community referrals, where queries are more complex or sensitive, sessions are advisor-led, with students observing. This safeguards quality and confidentiality while preserving meaningful learning and care.
Throughout this evolution, we reflected on how not to replicate the barriers people face. We revised outreach through partners, simplified language, and offered follow-ups to build confidence gradually. The result is a locally grounded response that treats tax as part of everyday civic life, where trusted relationships and small, practical steps restore agency.
Ultimately, the regional challenge is helping people navigate the tax system with trust and confidence. The University of Galway Tax Clinic responds by integrating research, professional mentorship, and community partnership to make tax participation understandable, doable, and dignified for local citizens.
Institution’s Role in Initiative
The University of Galway’s response to this challenge was to turn insight into infrastructure, transforming isolated tax concerns into a research-informed initiative that connects education, professional expertise, and community support.
Established in 2020, the tax clinic brought together academic leadership, student engagement, and professional mentorship to deliver practical, accessible assistance. Early consultations informed a sustainable framework that continues to evolve through research and reflection.
Rather than replicate existing tax-advisory models, the university built a structure that blends professional standards with civic learning and advances fiscal citizenship, defined by Charlotte Schmidt et al. as “behaviors, attitudes, and identifications of citizens toward the state and fellow citizens that arise through the payment of taxes and are based on the idea of reciprocity.” The clinic fosters this reciprocity by helping people understand their tax rights and responsibilities, strengthening trust between citizens and the state. Clients gain confidence to participate; community partners see greater capability among those rebuilding independence. More broadly, the model recognizes tax as part of civic life, encouraging mutual responsibility and social equity and inclusion.
From 2020 to 2023, the clinic operated as an extracurricular activity. Since 2024, it has operated via a formal academic module, Clinical Taxation, an elective for final-year commerce with accounting students. Embedding the clinic in the curriculum secured sustainability and aligned with the university’s public-good mission. Students now earn credit for client work, outreach, and reflection. The module functions as workforce training and upskilling: It develops technical competence, ethical reasoning, empathy, and community awareness, preparing graduates who see taxation as a means of contributing to social well-being as well as professional practice, a pleasant and rewarding surprise for many tax students.
A defining feature of the initiative has been the capacity to adapt and extend delivery through partnership. After establishing strong partnerships with COPE Galway, Longford Women’s Link, and Focus Ireland, in 2025 the clinic extended its reach into trusted civic spaces through collaborations with local credit unions and Galway library services.
Credit union pilots at two branches integrate consultations and plain-English guides into everyday financial-literacy activities, normalizing tax engagement in routine money management. Collaboration with Galway library services provides consultations and resources in literacy-friendly settings. County librarian Elizabeth Keane notes, “By offering tailored tax support … we are helping individuals regain control over their financial lives and reinforcing the library’s role as a safe, supportive … community resource.”
These partnerships mark a significant innovation—situating tax education within civic infrastructure that people already trust. They expand impact across Galway and offer a scalable, low-cost model for national replication.
The clinic’s approach and outcomes are documented in “The University of Galway Tax Clinic: Enabling Tax Literacy and Empowerment” (2023). Its research-informed model is also featured in the International Handbook on Clinical Tax Education (University of London Press, 2023), recognizing its contribution to international best practices.
Through this integrated strategy, the University of Galway has embedded social purpose into its academic and civic mission, transforming a local challenge into a sustainable model of inclusive, community-based fiscal empowerment.
Impact of Initiative
The University of Galway Tax Clinic has delivered measurable benefits for individuals, communities, and education. Over 500 clients have received consultations, with many reporting increased understanding, confidence, and tangible financial outcomes. One client reflected, “As someone who was very intimidated by the tax return form, this has really given me the confidence to fill it out.” Another shared, “I appreciated the help at a time when I was not able to cope with practical issues such as complicated tax years, and the result was that I was able to complete two years of tax returns and gained a refund.”
For survivors of domestic abuse, financial recovery can be integral to personal safety; as one noted, “It is difficult to trust after such experiences of abuse but would advise that this is a necessary step to achieving financial independence.”
Through partnerships with COPE Galway, Focus Ireland, and Longford Women’s Link, and newer collaborations with Galway libraries and local credit unions, the clinic embeds tax literacy in familiar, trusted settings and extends support to those rebuilding stability after crisis. As COPE Galway describes it, “The clinic equips individuals with valuable skills and boosts their confidence, empowering them on their journey to a brighter future.”
More than 65 students and 30 professional mentors have participated, creating a civic learning ecosystem in which students come to see taxation beyond a technical field, as something deeply connected to people’s lives, identities, and vulnerabilities. Alumni now employed in major firms return as mentors, reinforcing a culture of pro bono service and professional ethics. Through this integration of practice and professional exposure, the Clinical Taxation module prepares graduates who combine technical competence with social commitment.
The clinic’s achievements have received national media attention, including a news feature, “Tax Clinic Set Up in Galway for Marginalised Groups” (RTE, 2023), where Hildegarde Naughton, minister for education and youth of Ireland, praised its reach. At the official launch, she stated, “What makes the Tax Clinic truly remarkable is its commitment to expanding beyond the University’s borders and reaching out to the wider community. By partnering with local organisations, they’ve bridged the gap and answered the call for assistance from citizens who require these valuable services.” Nina E. Olson, executive director of the Centre for Taxpayer Rights and former U.S. taxpayer advocate, also spoke at the launch, signaling Galway’s leadership in inclusive tax education.
By combining education, mentorship, and community partnership, the clinic operates as a resource-efficient model for public good. Through partnerships with libraries and credit unions, the clinic is building the infrastructure for national reach and the long-term integration of financial and tax literacy into Ireland’s civic fabric.
In essence, the University of Galway Tax Clinic transforms tax from a technical subject into a catalyst for empowerment, trust, and social inclusion, demonstrating what a business school can achieve when education, research, and community service converge to create meaningful, measurable societal impact.