Seán Fleming (Laois, Fianna Fail)
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34. To ask the Minister for Finance his views on whether the tax strategy group would benefit from having practitioners in the area and persons who work in the private sector as part of this group to bring a broader appreciation and understanding of the matter to such a group; if he will consider including expertise from outside the public service on this strategy group; and if he will make a statement on the matter. [30137/16]

Michael Noonan (Limerick City, Fine Gael)
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The Tax Strategy Group is in place since the early 1990's and is chaired by the Department of Finance with membership comprising senior officials and political advisers from a number of Civil Service Departments and Offices. Its terms of reference are as follows:

To examine and develop proposals for measures in the areas of taxation, PRSI and levies, for Budget and Finance Bill within agreed Government parameters for the overall Budget position and in the context of the framework of a medium term and longer term strategy set out in the Government's programme; and

To examine the strategic approach for a general social welfare package and to assess the interaction of income tax/PRSI/levies proposals with social welfare proposals including child income support, and in particular the impact of this interaction on the labour market and income distribution.

Papers on various options for tax policy changes are prepared annually for the Group by Department of Finance officials, Papers relating to PRSI and social welfare issues are also prepared for the Group by the Department of Social Protection. In previous years these Papers were published after the Budget. However, in line with the Government's commitment to Budgetary reform including greater engagement with the Oireachtas, the current Tax Strategy Group papers were published in July this year. This was well in advance of Budget 2017 and helped to facilitate informed discussion.

It is important to note that the Tax Strategy Group is not a decision-making body and the papers produced are a list of options and issues.  They are only one part of an overall Budgetary and Finance Bill process which now includes the National Economic Dialogue, the Budget Oversight Committee and the provision of pre-Budget submissions and engagement with specific groups and individuals. Close to 300 such submissions were received in advance of Budget 2017. This provides opportunities for the views of external individuals and groups to be heard on general Budgetary and specific Finance Bill matters.

I would not consider it appropriate to broaden the membership of the Group to external practitioners. Where there are specific Finance Bill issues to be addressed there is and can be formal and informal engagement with officials in my Department and the Revenue Commissioners. There is also provision for engagement with the Revenue Commissioners on taxation issues through the TALC. These engagements are of course subject in certain cases to the requirements of lobbying legislation.