TSG 2012

Tax Strategy Group Papers – Budget 2013

The Tax Strategy Group is an interdepartmental committee chaired by the Department of Finance, with membership in 2012 comprising senior officials and advisors from the Departments of Finance, Taoiseach, Public Expenditure and Reform, Jobs, Enterprise and Innovation, Foreign Affairs and Trade, 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 2013 Budget on 5 December 2012 and Finance Act 2013 are now being made available.
Below is a table of the Tax Strategy Group Papers for 2012. 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. 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
12/0118/09/2012Draft TSG Rota
12/01a18/09/2012Draft TSG Rota
12/01b18/09/2012Draft TSG Rota
12/01c18/09/2012Draft TSG Rota
12/01d18/09/2012Draft TSG Rota
12/0218/09/2012Residence Issues
12/0318/09/2012Economic Framework
12/0418/09/2012Selected VAT Issues
12/0525/09/2012Minutes of 18 September 2012
12/0625/09/2012Income Tax
12/07a25/09/2012PRSI 2013 Ready Reckoner
12/0825/09/2012Farmer Taxation
12/0902/10/2012Minutes 25 September 2012
12/1002/10/2012Social Welfare Package 2013
12/1102/10/2012Replacement Rates
12/1202/10/2012Capital and Savings Taxation
12/1302/10/2012Tax Incentives and Expenditures
12/1402/10/2012Impact of VAT changes from Jobs Initiative
12/1509/10/2012Minutes of 2 October 2012
12/1609/10/2012Corporation Tax
12/1709/10/2012Taxation of Small Business
12/1809/10/2012International Financial Services
12/1923/10/2012Minutes of 9 October 2012
12/2023/10/2012General Excise Duties
12/2123/10/2012Pension Taxation Issues
12/2223/10/2012Vehicle Registration Tax
12/2323/10/2012Energy and Environmental Taxes
12/2423/10/2012High Earners Restriction
12/2423/10/2012High Income Individuals' Report
12/2423/10/2012Appendix B High Earners' Restriction
12/2523/10/2012Tax Administration Issues
12/2613/11/2012Minutes of 23 October 2012
12/2713/11/2012Pre-Budget Submissions

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