Tax Strategy Group Papers – Budget 2011
The Tax Strategy Group is an interdepartmental committee chaired by the Department of Finance, with membership in 2010 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 2011 Budget on 7 December 2010 and Finance Act 2011 are now being made available.
Below is a table of the Tax Strategy Group Papers for 2010. 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 Ref | Date | Description | Released in Full | Released in Part | Withheld |
|---|---|---|---|---|---|
| 10/01 | 14/09/2010 | TSG Rota 2010 | √ | ||
| 10/01a | 14/09/2010 | Revised TSG Rota 2010 | √ | ||
| 10/02 | 14/09/2010 | Economic Framework for Budget 2011 | √ | ||
| 10/03 | 14/09/2010 | Note on the National Minimum Wage | √ | ||
| 10/04 | 14/09/2010 | Replacement Rates 2010 | √ | ||
| 10/05 | 14/09/2010 | Capital and Savings Taxation Issues | √ | ||
| 10/06 | 28/09/2010 | Minutes 14 September 2010 | √ | ||
| 10/07 | 28 September 2010 | Income Tax and the Universal Social Charge | √ | ||
| 10/08 | 28 September 2010 | PRSI Issues for Budget 2011 | √ | ||
| 10/09 | 28 September 2010 | Taxation of Property | √ | ||
| 10/10 | 28 September 2010 | Tax Administration Issues | √ | ||
| 10/11 | 5 October 2010 | Minutes of 28 September 2010 | √ | ||
| 10/12 | 5 October 2010 | Social Welfare Budget 2011 Issues | √ | ||
| 10/13 | 5 October 2010 | Tax Incentives Expenditures | √ | ||
| 10/13 Section III | 5 October 2010 | Review of Tax Expenditures | √ | ||
| 10/13 Annexes | 5 October 2010 | 10/13 Annexes | √ | ||
| 10/14 | 5 October 2010 | Selected VAT Issues | √ | ||
| 10/15 | 5 October 2010 | Taxation of Non-Resident Entertainers | √ | ||
| 10/16 | 19 October 2010 | Minsutes of 5 October 2010 | √ | ||
| 10/17a | 19 October 2010 | Energy & Environmental Taxes | √ | ||
| 10/17b | 19 October 2010 | Vehicle Registration Tax (VRT) | √ | ||
| 10/18 | 19 October 2010 | Corporation Tax | √ | ||
| 10/19 | 19 October 2010 | Review of Pooling of Foreign Tax Credits on Royalty Income | √ | ||
| 10/20 | 16 November 2010 | Minutes of 19 October 2010 | √ | ||
| 10/21 | 16 November 2010 | General Excise Duties (Tobacco & Alcohol Products) | √ | ||
| 10/22 | 16 November 2010 | International Financial Services | √ | ||
| 10/23 | 16 November 2010 | Pension Taxation Issues | √ | ||
| 10/24 | 16 November 2010 | Budget 2011 - PreBudget Submissions & Meetings | √ |