Pat Carey (Dublin North West, Fianna Fail)

The Commission on Taxation was established in February 2008. The purpose of the commission is to review the structure, efficiency and appropriateness of the Irish taxation system. The work of the commission will set the framework within which tax policy will be set for the next decade. It is important that the commission takes a strategic, considered and balanced perspective that recognises the evolving challenges we face. Therefore, the terms of reference of the commission are broadly defined and far-reaching and allow for consideration of all aspects of the Irish taxation system.

Introducing the type of very specific terms of reference as the Senator has proposed would only serve to restrict the work of the commission and place it under unnecessary constraints. If we were to make the terms of reference so specific that they would remove discretion from the commission, why would there be need for a commission in the first place? It is also important the commission retains an independent role in the course of its deliberations. For that reason, it is not appropriate to comment on further specific proposals made to the commission at this stage.

The members of the commission are drawn from the social partners and the accounting and tax advisory sectors, and they also include accomplished people with environmental and economic expertise, as well as people who have wide experience in central and local government. The wide range of skills and knowledge of the members of the commission will help ensure that we get a report that can help shape future policy in a positive manner. Therefore, I do not accept this recommendation.