Brian Cowen (Laois-Offaly, Fianna Fail)

The terms of reference of the Commission on Taxation are entirely consistent with An Agreed Programme for Government. The terms of reference of the commission explicitly provide, among other things, that it should undertake its work "having regard to the commitments on economic competitiveness and on taxation contained in the Programme for Government". The Government programme is one for the full five years of the Government. As I have consistently said and as is reflected in the programme for Government, the personal taxation and PRSI commitments in the programme are to be implemented "subject to the controlling economic and fiscal framework".

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