Dan Boyle (Cork South Central, Green Party)

A taxpayer advocacy office is necessary and its remit should be broader than proposed. There is a need for a stand-alone agency to analyse more critically whether tax reliefs are being claimed in a proportionate way. Even the Minister might be prepared to accept that they have been claimed in a disproportionate way in that those with more disposable income have benefited most from the reliefs available. The proposed advocacy office would be in a position to argue this point and analyse the system in a way the Revenue Commissioners could not. The job of the latter is to honour the tax code as decided by the House and determined by the Minister. The Committee of Public Accounts and Comptroller and Auditor General could not carry out the analysis because they consider foregone expenditure accounted for in this House.

Not only is there a taxpayer advocacy office in the United States, there are also relevant NGOs, such as the body of taxpayers that advocates responsible expenditure. It would be in the interest of the Minister and political system in general to establish such an infrastructure because it would allow us all to benefit from improved critical examination of tax expenditure.

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