Brendan Howlin (Wexford, Labour)

The amendment relates to making officers available to assist the Minister for Finance in matters relating to the granting of tax relief, and a requirement that proposals for tax relief also require a statement on how the tax relief would relate to public expenditure policy. Notwithstanding the reorganisation and division of the former Department of Finance, officials working in the new Departments will continue to work closely in the formulation of policy proposals. It is standard practice for the Department of Finance to consult all other relevant Departments when developing proposals that would impact on the various sectors of the economy. This has been a long-standing policy and will continue to be the case even after the new Department has been established. Therefore, I do not see a need for the proposed amendment. The introduction or abolition of tax reliefs is provided for in the finance Bill which is usually introduced shortly after the announcement of the annual budget. However, in recent years, there has often been more than one finance Bill. I think we have had three this year and the Government is only in its first session. The introduction of tax reliefs can be debated on Second, Committee and Report Stages of the finance Bill in both Houses of the Oireachtas. In addition, there is a general commitment to the completion of cost-benefit analyses, which is implicit in the programme for Government.

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