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Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: I thank Deputy Sean Fleming and I appreciate it. The clerk has confirmed that he is right. The order will be Deputies Sean Fleming and McDonald, after which a speaker from the Government parties will be called.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: I propose that, as usual, spokespersons will be called first and will have ten minutes, followed by other committee members, who will have five minutes, after which anybody else who wishes to ask questions may do so and they will also have five minutes. The clerk and I will keep an eye on the clock and I will advise speakers when there is a minute to go to allow them to wrap up. As always,...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: The Deputy has approximately three minutes left, so I was wondering whether he might-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: Unfortunately, the entire time-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: Given the number of members present, we will have plenty of time to revert to the Deputy.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: If Deputy McDonald wishes to proceed, that is her entitlement, but if she wants to wait, that would be fine.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: We will move to the Minister's response.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: Speak through the Chair, Deputies. I remind both parties of the need for civility.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: Deputy McDonald has ten minutes. There will be a certain level of flexibility, as we have shown so far.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: We will take note of that.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: I will not detain the Minister much longer, other than to make one or two minor observations. The Minister noted that the 2011 comprehensive review of expenditure was undertaken at the height of the storm. This current review is being undertaken against a very different backdrop. This shows the limits of this type of planning process in that a planning process is only as good as the...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: I said "may not be in office". To what extent could they be perceived by the public as being undemocratic in so far as they attempt to remove expenditure options for potential future governments? I am a supporter of evidence-based research and policy analysis. However, in regard to the extent to which evidence-based policy analysis and research determines what amounts or proportions are...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: If I heard correctly, the Department of the Environment, Community and Local Government also made substantial savings. This is another Department with considerable needs. What process is in place to ensure the money allocated is actually spent? If it is not spent, the question arises of how efficient the process really is. In regard to more recent developments, in 2008 capital...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: On behalf of the committee, I thank the Minister and his officials for participating in the meeting. Deputy Sean Fleming asked for some supplementary information.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: I will not reiterate many of the points made by other contributors, but I want to focus on some things that seem to be coming from this exchange. The current appeals process, for whatever reason, is cumbersome and does not seem to be capable of delivering decisions within a reasonable period. The proposed legislation will effectively disenfranchise people from a particular right they...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: Or be heardin camera.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: Why does Revenue not get them to give written decisions?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: Maybe that is for Revenue to consider.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: I welcome Mr. Brian Keegan, direction of taxation, Consultancy Committee of Accountancy Bodies Ireland, CCAB-I; Ms Cora O'Brien, director of technical service, Irish Tax Institute; Mr. Brian Duffy, tax partner with William Fry-Tax Ireland; and Ms Mary Dineen, William Fry. Each witness has five minutes to make opening remarks. I remind members, witnesses and those in the Visitors Gallery that...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: I thank Ms O'Brien and invite Mr. Duffy of William Fry to make his opening statement.

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