TSG 2011

Tax Strategy Group Papers – Budget 2012

The Tax Strategy Group is an interdepartmental committee chaired by the Department of Finance, with membership in 2011 comprising senior officials and advisors from the Departments of Finance, Taoiseach, Health and Children, Environment, Heritage and Local Government, Enterprise Trade and Innovation, Social Protection and the Revenue Commissioners. Papers on various options for the Budget and for the medium and longer term are prepared for the Tax Strategy Group.

Its terms of reference are as follows:

-To examine and develop proposals for measures in the areas of taxation, PRSI and levies, for Budget and Finance Bill within agreed Government parameters for the overall Budget position and in the context of the framework of a medium term and longer term strategy set out in the Government’s programme, and

– To examine the strategic approach for a general social welfare package and to assess the interaction of income tax/PRSI/levies proposals with social welfare proposals including child income support, and in particular the impact of this interaction on the labour market and income distribution.

In the course of the Committee Stage of the Finance Bill, 1999, the Minister for Finance undertook to publish the Tax Strategy Group papers prepared in the run-up to the 1999 Budget, subject to a small amount of editing. On the same basis, the TSG papers prepared in advance of the 2012 Budget on 7 December 2011 and Finance Act 2012 are now being made available.

Below is a table of the Tax Strategy Group Papers for 2011. Those papers marked “released” are published exactly as they were circulated to the Tax Strategy Group. Those papers marked as “Released in Part” have been edited. There are no papers being withheld. The material which is not being made available deals with, for example, certain loopholes in which, it is hoped to close in future legislation and policy measures still under consideration. Where a paper has been edited, the text has been overwritten to indicate the extent of the text which has been removed. The Freedom of Information Act provides for this editorial process.

Click on any paper to see the text of the paper.

TSG RefDateDescriptionReleased in FullReleased in PartWithheld
11/0120/07/2011TSG Rota 2011
11/0213/09/2011Minutes 20 July 2011
11/0313/09/2011Economic Framework for Budget 2012
11/0413/09/2011Income Tax
11/0513/09/2011Universal Social Charge
11/0613/09/2011Capital and Savings Taxation Issues
11/0727/09/2011Minutes 13 September 2011
11/0827/09/2011Pay Related Social Insurance
11/0927/09/2011Taxation of Property
11/1027/09/2011Tax Administration Issues
11/1127/09/2011Residence Issues
11/1204/10/2011Minutes 27 September 2011
11/1304/10/2011Social Welfare Budget 2012 Issues
11/1404/10/2011Replacement Rates
11/1504/10/2011Selected VAT Issues
11/1611/10/2011Minutes 04 October 2011
11/1711/10/2011Energy and Environmental Taxes
11/1811/10/2011Vehicle Registration Tax (VRT)
11/1911/10/2011Corporation Tax
11/2001/11/2011Minutes 11 October 2011
11/2101/11/2011International Financial Services
11/2201/11/2011General Excise Duties
11/2301/11/2011Pension Taxation Issues
11/2415/11/2011Minutes 01 November 2011
11/2515/11/2011Economic Impact Assessment on Legacy Property Reliefs
11/2615/11/2011Tax Incentives/Expenditures
11/2715/11/2011Budget 2012 Pre Budget Submissions
11/2831/01/2012Finance Bill List of Items

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