The Tax Strategy Group (TSG) papers, prepared in advance of Budget 2012 and Finance Act 2012, are published on the Department of Finance website. The papers, prepared for the TSG, set out the various options for Budget 2012 and for the medium and longer term.

The Tax Strategy Group is an interdepartmental committee chaired by the Department of Finance, with membership in 2011 comprising senior officials and advisors from the Departments of Finance, Taoiseach, Health and Children, Environment, Heritage and Local Government, Enterprise Trade and Innovation, Social Protection and the Revenue Commissioners.

A total of 28 papers have been published on the Department of Finance website either exactly as they were submitted to the TSG or as edited version of the original paper. According to the TSG website, where a paper has been edited, the text has been overwritten to indicate the extent of the text which has been removed. Therefore, the extent and location of the text that has been edited is visible in the published papers.

Although essentially historical now, the papers do cover aspects of policy in various tax areas and may be a useful insight into future tax policy decisions taken by Government.

The CCAB-I Pre-Budget Submission 2012 is referenced in the TSG Papers (TSG 11/27) and the key recommendations in the submission are highlighted. The CCAB-I Pre-Budget 2013 submission “Tax roadblocks and possible bypasses to assist the domestic economy” was made to the Department of Finance in September. As reported in the October issue of tax.point the focus of the submission is on the use of tax policy to help stimulate and sustain activity. The CCAB-I submission is published on the Chartered Accountants Ireland website.

Further information on the TSG and access to the TSG Papers for 2011 is available from http://taxpolicy.gov.ie/