Trevor Sargent (Dublin North, Green Party)

We are following through here on a standard practice of coming to these resolutions for the first time and naturally, the surprise being expressed is on the basis that we have not been discussing or expecting this particular financial package.

That brings me to a valid question. The Committee of Public Accounts, to which Deputy Rabbitte was central, supported by Deputy Boyle of the Green Party, brought in guidelines asking that the budgetary process involve consultation in advance, so that there could be more pooling of experience, with hopefully a better outcome to the process, rather than simply being bounced into discussions without the prior information being available to us. I know the various Oireachtas committees will be more involved in the process but I would like to know if the Taoiseach has taken stock of those guidelines and has a view on the matter.

The resolution we are discussing probably arises from the Department of Finance's public consultation on reducing tax avoidance by high earners. Is that from where the incentive comes? Will the Taoiseach outline whether he is going to take note of the advice, which seems to be that when an incentive is being questioned and assessed, the cost benefit analysis should be published so people can take into account the full economic, social and environmental costs? That would bring a level of transparency which for no good reason is missing.

Will the Taoiseach accept the advice that these reliefs should be limited in terms of time, rather than being established at budget time, on a whim, so to speak? Will he outline if the measures he is announcing now are on the basis of practice in other countries? I know, for example, that the US authorities are quite careful to ensure that money earned by US citizens makes a return to the US exchequer. Where is the Taoiseach's advice coming from with regard to this resolution? Is it based on best practice in other countries? Can the Taoiseach make comparisons in that regard?

Although we are being given an indication that money will flow to the Exchequer on the basis of this resolution, will the Taoiseach look again at the maximum tax relief threshold which the Government has put in place in this budget? An income threshold of €250,000 seems quite high. In terms of defining high-income earners, €100,000 would be considered by many to be a good wage. Will the Taoiseach reconsider the €250,000 threshold, which seems to indicate a willingness to accept the wide gap between rich and poor which has grown in recent years?

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