Jonathan O'Brien (Cork North Central, Sinn Fein)
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To ask the Minister for Finance if he has consulted with any investment, auditing and accounting institutions in the drafting of the Finance Bill 2013; if he will make available the advice that he was given in the drafting of the Bill and specify whether that advice was included in the Bill, specifically with regards to business tax, high earners tax and research and development taxation. [1792/13]

Michael Noonan (Limerick City, Fine Gael)
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As part of the normal process for Budget 2013, my Department received over 500 Pre-Budget submissions from a variety of sectors including investment, auditing and accounting institutions. This process has continued for Finance Bill 2013, with the Department open to the suggestions from all sectors and bodies including investment, auditing and accounting institutions.

In relation to any individual ‘advice’ that my Department may have received, the process relating to the Finance Bill is still on-going. The Deputy will therefore appreciate that it would not be possible to make such advice available (if it did exist) at this time, as to do so could interfere with the Government’s deliberative process.