Robert Troy (Longford-Westmeath, Fianna Fail)
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36. To ask the Minister for Finance the regulatory impact assessment he has carried out prior to tax changes he plans announcing in budget 2018. [42724/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy will be aware that Budget tax changes are generally implemented by means of the Finance Bill. The Regulatory Impact Assessment (RIA) Guidelines advise that it is not compulsory to apply RIA to the Finance Bill. Indeed the Guidelines go on to note that the publication of an RIA may not be appropriate in the case of tax law / regulations or the imposition of charges because of their sensitivity and the need to guard against possible evasion or avoidance.