Bernard Durkan (Kildare North, Fine Gael)
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Question 90: To ask the Minister for Finance if he envisages scope for changes in direct and indirect taxation in the course of the next five years; his preferred options in this regard with particular reference to the needs of the economy and delivery of services; and if he will make a statement on the matter. [19311/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Government's approach to taxation and to the delivery of public services is set out in its Agreed Programme for Government and recent Budgets, Finance Bills, Estimates for Public Services and Public Capital Programmes. Our taxation policy is designed to maintain and strengthen the competitive position of the economy , foster economic and social development, and equity, while maintaining a sound fiscal stance. Within these constraints we will continue to concentrate the resources available to us on improving the quality of public services and delivering further real improvements to pensioners and people on low incomes. Decisions on tax changes and levels of expenditure on public services are taken in the context of the Government budgetary processes and in accordance with the appropriate Oireachtas procedures. In accordance with long-standing practice it would not be appropriate for me to comment on any future possible budget changes.