GUIDELINES FOR SUBMISSIONS TO THE COMMISSION ON TAXATION
INTRODUCTION
Overview
1. The Commission on Taxation was established on 14 February, 2008 to review the
structure, efficiency and appropriateness of the Irish taxation system. In setting up
the Commission, the Tánaiste, Brian Cowen, TD, indicated that its work would
help establish the framework within which tax policy would be set for the next
decade at least, and that it was important that it take a strategic, considered and
balanced perspective thatrecognisedthe evolving challenges ahead.
Submissions
2. Written submissions received by the Commission onTaxation are an important
source of views for it in fulfilling its mandate. They also provide interested
parties with an opportunityto make proposals on one or more of the topics
covered in the terms of reference. This document outlines guiding principles for
submissions to the Commission.
3. A full list of those who make submissions will be included as an appendix in the
Commission’s report. Submissions maybe made available on the Commission’s
website at www.taxcommission.ie .
Oral Hearings
4. The Commission may, at its discretion, seek oral hearings with some
organisations or individuals, but this will be done only where the Commission
considers that such hearings are necessary to its work. It is not considered
feasible or necessary to hold oral hearings with all those who make submissions.
STRUCTURE OF SUBMISSIONS
Topic headings
5. Written submissions should be concise and structured, and should follow the
sequence of the topic headingsoutlined below. These headings have been drafted
on the basis that each submission is likely tobe concerned primarily with a
particular area in the terms of reference. However, submissions covering more
than one areain the terms of reference will be welcome. It is not necessary for a
submission to cover every topic.
Terms of reference area to which the submission relates
6. The terms of reference area to which the submission relates should be indicated.
The terms of reference are outlined in the Press Release: the Commission is
charged with considering the structure of the taxation system in the context of
maintaining an equitable incidence of taxation and a strong economy, and
specifically to:
a. consider how best the tax system can support the economic activity and
promote increased employment and prosperity while providing the
resources necessary to meet the cost of public services and other
Government outlays in the medium and longer term;
b. consider how best the tax system can encourage long term savings to meet
the needs of retirement;
c. examine the balance achieved between taxes collected on income, capital
and spending;
d. review all tax expenditures with a view to assessing the economic and
social benefits they deliver and to recommend the discontinuation of those
that are unjustifiable on cost/benefit grounds;
e. consider options for the future financing of local government; and
f. investigate fiscal measures to protect and enhance the environment
including the introduction of a carbon tax.
7. If the submission covers part of an area, this should be specified. If applicable,
the submission should indicate the writer’s professional or other interest in the
topic.
Proposals for change
8. In the case of each proposal for change, a submission should include the
following:
ß A brief summaryofthe proposal.
ß Supporting documentation. Documentation in support of the proposal should,
if possible, include:
a. information on costs and benefits (or “pros and cons”), and
b. statistical or other research data underlying the proposal.
ß Contextual framework. An outline of how the proposalwould contribute to the
achievement of each of the four areas (listed below) outlined in the
Programme for Government June 20071 should be included whereapplicable.
The work of the Commission is being conducted in the context of the
commitments on economic competitiveness and on taxation contained in the
Programme for Government, as follows
c. to keep the overall tax burden low and implement further changes to
enhance the rewards of work while increasing the fairness of the tax
system,
d. to ensure that our regulatory framework remains flexible,
proportionate, and up to date,
e. to introduce measures to further lower carbon emissions and to phase
in on a revenue neutral basis appropriate fiscal measuresincluding a
carbon levy over the lifetime of the Government, and
f. the guarantee that the 12.5% corporation tax rate will remain.
Non-structured section of the submission
9. Any further information, comments, views or suggestions which the individual or
organisation concerned believes would be of assistance to the Commissionshould
also be included.
PRACTICAL ISSUES
Format for correspondence
10.Where possible, submissions should be emailed to the Commission at:
info@taxcommission.ie. While electronic format is strongly encouraged, persons
whowish to make a submission but who are not in a position to do so byemail
may make their submission in writing.
Contact details, etc.
11.The individual or organisation making the submission should include contact
details –including an email address if possible –withthe documentation. All
correspondence will be acknowledged by the Secretariat.
12.Follow-up queries may be made by the Secretariat in respect of particular issues
raised in submissions where, for example, further clarification is required. In
general, however, ongoing communication between correspondents and the
Commission and/or Secretariat in relation to individual submissions is not
envisaged.
Queries
13.Any queries regarding these guidelines should be directed to the Secretariat, who
willbe happy to assist.
