TSG 2010

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 RefDateDescriptionReleased in FullReleased in PartWithheld
10/0114/09/2010TSG Rota 2010
10/01a14/09/2010Revised TSG Rota 2010
10/0214/09/2010Economic Framework for Budget 2011
10/0314/09/2010Note on the National Minimum Wage
10/0414/09/2010Replacement Rates 2010
10/0514/09/2010Capital and Savings Taxation Issues
10/0628/09/2010Minutes 14 September 2010
10/0728 September 2010Income Tax and the Universal Social Charge
10/0828 September 2010PRSI Issues for Budget 2011
10/0928 September 2010Taxation of Property
10/1028 September 2010Tax Administration Issues
10/115 October 2010Minutes of 28 September 2010
10/125 October 2010Social Welfare Budget 2011 Issues
10/135 October 2010Tax Incentives Expenditures
10/13 Section III5 October 2010Review of Tax Expenditures
10/13 Annexes5 October 201010/13 Annexes
10/145 October 2010Selected VAT Issues
10/155 October 2010Taxation of Non-Resident Entertainers
10/1619 October 2010Minsutes of 5 October 2010
10/17a19 October 2010Energy & Environmental Taxes
10/17b19 October 2010Vehicle Registration Tax (VRT)
10/1819 October 2010Corporation Tax
10/1919 October 2010Review of Pooling of Foreign Tax Credits on Royalty Income
10/2016 November 2010Minutes of 19 October 2010
10/2116 November 2010General Excise Duties (Tobacco & Alcohol Products)
10/2216 November 2010International Financial Services
10/2316 November 2010Pension Taxation Issues
10/2416 November 2010Budget 2011 - PreBudget Submissions & Meetings

Comments are closed.