Gerald Nash (Louth, Labour) | Oireachtas source

I move amendment No. 13:

In page 24, lines 3 and 4, to delete all words from and including “the” where it firstly occurs in line 3 down to and including line 4 and substitute the following:

“the Revenue Commissioners shall—

(a) maintain and publish on their website a current list of the names and addresses of charities having CHY numbers, and

(b) in each year publish on their website a list of the names, addresses and CHY numbers of every charity on which a notice in writing has been served under subsection (7) in the preceding 12 months.”.”.

This concerns the area of income and corporate tax exemptions for various bodies, namely charities and sporting bodies. It is a simple amendment designed to introduce greater transparency. I note the proposed revisions refer to the fact that Revenue may publish lists of those benefiting from such exemptions. I would prefer if that read "shall" in order to put a positive obligation on the Revenue Commissioners to publish the names of those organisations that have an exemption withdrawn or are to benefit from significant exemptions. It is not a commentary on the policy provision, of which I am supportive. Rather, I believe we need greater transparency when it comes to matters like this. There should be a positive obligation on Revenue to publish the names of those that benefit. I propose that the world "may" be removed and replaced with the word "shall".