Oireachtas Joint and Select Committees
Wednesday, 22 June 2022
Committee on Budgetary Oversight
Tax Expenditures Review: Discussion
Ms Deirdre Donaghy:
I have some of it. In terms of the list, the main confusion comes up because we publish a document every year at budget time listing tax expenditures. That list is based on the definition of a tax expenditure as per the tax expenditure guidelines. Separately, and for longer than we have had the tax expenditure guidelines, Revenue has been publishing its own list under the title "Tax Expenditures" that is not based on the same definition and includes some things we would not consider to be tax expenditures because we consider them part of the benchmark tax system. It is undeniably problematic that there are two lists that both have titles referencing tax expenditures but that include different things.
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