Budget 2000 - Tax Strategy Group Papers

 

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. Papers on various options for the Budget and for the medium and longer term are prepared by 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. These papers were made available on the Department’s website in March 1999. On the same basis, the TSG papers prepared in advance of the 2000 Budget on 1 December 1999 and released under the Freedom of Information Act will be made available over the coming weeks.

Below is a table of the Tax Strategy Group Papers for 1999/2000. Any paper described in orange 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 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 of the links below to see the text of the paper. A small number of papers will be amended to include tables / spreadsheets which currently do not appear. If you require one of these tables immediately please e-mail a message to webmaster@finance.irlgov.ie .

Description	Released	Released in part	withheld
TSG 99/01: Draft rota of subjects for discussion and agenda for 22 June 1999	x
TSG 99/01A: Revised rota of subjects for discussion	x
TSG 99/02: Income Tax Ready Reckoner	x
TSG 99/03: Report of meeting on 22 June 1999	x
TSG 99/04: Ready Reckoners	x
TSG 99/05: Income Tax Packages	x
TSG 99/06: Capital Acquisitions Tax	x
TSG 99/07: Surcharge on Undistributed Profits of Close Companies		x
TSG 99/08: Report of meeting on 7 September	x
TSG 99/09: Employee Share Schemes and Profit Sharing		x
TSG 99/10: PRSI 2000/01	x
TSG 99/11: The Health Levy	x
TSG 99/12: Standard Rating Issues - Progress Report	x
TSG 99/13: Report of meeting on 14 September	x
TSG 99/14: Government support for Childcare		x
TSG 99/15: Travel Tax		x
TSG 99/16: Distribution of Taxpayers across Taxbands	x
TSG 99/17: Report of meeting on 21 September		x
TSG 99/18: Disabled Drivers Scheme	x
TSG 99/19: VAT Issues		x
TSG 99/20: Trading and Non Trading Income	x
TSG 99/21: Report of meeting on 28 September		x
TSG 99/22: Revenue Powers	x
TSG 99/23: Tax Compliance	x
TSG 99/24: Housing Policy Issues	x
TSG 99/25: Tax Treatment of Married Couples	x
TSG 99/26: Report of meeting of 5 October	x
TSG 99/27: Tax Relief Scheme for Investors in Film Industry	x
TSG 99/28: IFSC Secondary Tax Benefits	x
TSG 99/29: Environmental Tax Policy	x
TSG 99/30: Report of meeting of 12 October	x
TSG 99/31: Tax Relief for Donations	x
TSG 99/32: Urban and Rural Renewal Tax Incentive Schemes	x
TSG 99/33: Mortgage Interest Relief and Rent Relief	x
TSG 99/34: Report of meeting of 19 October	x
TSG 99/35: Heritage/Cultural Tax Reliefs	x
TSG 99/36: Vehicle Registration Tax	x
TSG 99/37: Stamp Duty on Residential Property	x
TSG 99/38: Report of meeting of 26 October		x
TSG 99/39: Standard Rating - Tax Credits	x
TSG 99/40: Developments in relation to EU State rules as applied to Business Taxation	x
TSG 99/41: Excise Duties	x
TSG 99/42: VAT Options	x
TSG 99/43: Stamp Duty on Residential Property	x
TSG 99/44: Report of meeting of 2 November	x
TSG 99/45: D/SCFA 2000 Budget Strategy	x
TSG 99/46: Possible Personal Tax Packages	x
TSG 99/47: EU Tax Package		x
TSG 99/48: Farmers Taxation	x
TSG 99/49: Report of meeting of 9 November	x
TSG 99/50: Stamp Duty on Residential Property	x
TSG 99/51: Environmental Tax Policy		x
TSG 99/52: Further Income Tax Packages	x
TSG 99/53: Review of Seed Capital Scheme	x
TSG 99/54: BIK on Parking Spaces provided by Employers	x
TSG 99/55: Report of meeting of 16 November		x
TSG 99/56: Note for the TSG - Package F - £700m	x
TSG 99/57: Preliminary Finance Bill list			x
TSG 99/58: Electronic Commerce		x

 

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