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 Ref | Date | Description | Released in Full | Released in Part | Withheld |
|---|---|---|---|---|---|
| 11/01 | 20/07/2011 | TSG Rota 2011 | √ | ||
| 11/02 | 13/09/2011 | Minutes 20 July 2011 | √ | ||
| 11/03 | 13/09/2011 | Economic Framework for Budget 2012 | √ | ||
| 11/04 | 13/09/2011 | Income Tax | √ | ||
| 11/05 | 13/09/2011 | Universal Social Charge | √ |
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| 11/06 | 13/09/2011 | Capital and Savings Taxation Issues | √ | ||
| 11/07 | 27/09/2011 | Minutes 13 September 2011 | √ | ||
| 11/08 | 27/09/2011 | Pay Related Social Insurance | √ | ||
| 11/09 | 27/09/2011 | Taxation of Property | √ | ||
| 11/10 | 27/09/2011 | Tax Administration Issues | √ | ||
| 11/11 | 27/09/2011 | Residence Issues | √ | ||
| 11/12 | 04/10/2011 | Minutes 27 September 2011 | √ | ||
| 11/13 | 04/10/2011 | Social Welfare Budget 2012 Issues | √ | ||
| 11/14 | 04/10/2011 | Replacement Rates | √ | ||
| 11/15 | 04/10/2011 | Selected VAT Issues | √ | ||
| 11/16 | 11/10/2011 | Minutes 04 October 2011 | √ | ||
| 11/17 | 11/10/2011 | Energy and Environmental Taxes | √ | ||
| 11/18 | 11/10/2011 | Vehicle Registration Tax (VRT) | √ | ||
| 11/19 | 11/10/2011 | Corporation Tax | √ | ||
| 11/20 | 01/11/2011 | Minutes 11 October 2011 | √ | ||
| 11/21 | 01/11/2011 | International Financial Services | √ | ||
| 11/22 | 01/11/2011 | General Excise Duties | √ | ||
| 11/23 | 01/11/2011 | Pension Taxation Issues | √ | ||
| 11/24 | 15/11/2011 | Minutes 01 November 2011 | √ | ||
| 11/25 | 15/11/2011 | Economic Impact Assessment on Legacy Property Reliefs | √ | ||
| 11/26 | 15/11/2011 | Tax Incentives/Expenditures | √ | ||
| 11/27 | 15/11/2011 | Budget 2012 Pre Budget Submissions | √ | ||
| 11/28 | 31/01/2012 | Finance Bill List of Items | √ |