The Tax Strategy Group is in place since the early 1990s and is chaired by the Department of Finance with membership comprising senior officials and political advisers from a number of civil service departments and offices.
Papers on various options for tax policy changes are prepared, annually, by Department of Finance officials.
The Tax Strategy Group is not a decision-making body and the papers produced by the Department of Finance are simply a list of options and issues to be considered in the Budgetary process.
Papers relating to PRSI and social welfare issues are also prepared for the Tax Strategy Group by the Department of Social Protection.
In line with the government’s commitment to Budgetary reform, including greater engagement with the Oireachtas, the Tax Strategy Group papers are now published in advance of the Budget to facilitate informed discussion.