Olivia Mitchell (Dublin South, Fine Gael)
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Question 101: To ask the Minister for Finance the way in which he will present to Dáil Éireann the detailed reports emerging from the present review of various aspects of the tax code. [38834/05]

Brendan Howlin (Wexford, Labour)
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Question 109: To ask the Minister for Finance if he intends to publish the report of the consultants commissioned to look at a range of tax breaks and shelters available to high earners; the amount paid to the consultants in terms of fees or remuneration arising from the consultancy; and if he will make a statement on the matter. [38994/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take Questions Nos. 101 and 109 together.

In budget 2005, I announced a major review of tax reliefs to achieve a greater degree of equity in our tax system, and to evaluate whether the various tax incentive schemes continued to be justified in light of the benefits arising. This process involved both internal reviews conducted by the Department of Finance and the Office of the Revenue Commissioners and external reviews by two external consultancy firms.

As I indicated in my Budget Statement on 7 December 2005, I propose to publish all the relevant reports reviewing the various reliefs, including the consultancy studies, in time for the Finance Bill. A summary overview of the conclusions and recommendations arising from the consultancy studies is set out in the summary of budget measures in the budget 2006 documentation. A summary of the outcomes arising from the internal reviews is also provided in that context.

As regards the costs of the consultancy studies, the contracts stipulate that Indecon International Economic Consultants are to be paid the sum of €224,004, before VAT, in respect of the review of certain property based schemes, and that Goodbody Economic Consultants are to be paid the sum of €155,400, before VAT, in respect of the review of area based tax incentive renewal schemes.