TSG papers Budget 2016

Tax Strategy Group Papers - Budget 2016


The Tax Strategy Group is an interdepartmental committee chaired by the Department of Finance, with membership in 2015 comprising senior officials and advisors from the Departments of Finance, Taoiseach, Public Expenditure and Reform, Jobs, Enterprise 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 2016 Budget on 13 October 2015 and Finance Act 2015 are now being made available.

Below is a table of the Tax Strategy Group Papers for 2015.  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, policy measures still under consideration and personal data. 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.



TSG 2015 – List of Papers


TSG Ref   Description                    Release in Full        Release in Part     Withheld

15/01     Corporation Tax                               

15/02     OECD BEPS Project                                                        

15/03     Tax Policy and Housing                   

15/04     Taxation Reviews - 2015                 

15/05     General Excise Duties

(Tobacco, Alcohol, Betting and Others)       

15/06 Energy and Environmental Taxes

and Vehicle Registration Tax                          

15/07     Selected VAT Issues                           

15/08     Distributional Aspects

of the Tax System                                             

15/09     Income Tax and USC                         

15/10     Pay Related Social Insurance

- Budget 2016 Issues                                         

15/11     Social Protection Package

– Budget 2016 Issues                                         

15/12     Tax and Entrepreneurship Review                                   

15/13     Capital and Savings Taxation                                              

15/14     Minutes 8 September 2015              

15/15     Minutes 15 September 2015