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.

The Tax Strategy Group is an interdepartmental committee chaired by the Department of Finance, with membership comprising senior officials and advisors from the Departments of Finance, Taoiseach, Enterprise Trade and Employment, Social Community and Family Affairs and the Revenue Commissioners.

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.

Papers on various options for the Budget and for the medium and longer term are prepared for the Tax Strategy Group. Below is a table of the Tax Strategy Group Papers for 1998. The text of the papers will be added to the website over the next few weeks.

Any paper described in blue lettering is available now. 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, and one paper is not being published. 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 material on future tax options not yet decided upon by the Government. Where a paper has been edited, a blank space has been left to indicate the extent of the text which has been removed. The Freedom of Information Act provides for this editorial process.

All of these documents were prepared in the run up to the 1999 Budget on 2nd December 1998.

Click on any paper described in orange lettering to see the text of the paper.