Paschal Donohoe (Dublin Central, Fine Gael)
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The Tax Strategy Group (TSG) is in place since the early 1990s 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 prepared by the Department of Social Protection.

In line with the Government's commitment to Budgetary reform including greater engagement with the Oireachtas, the TSG papers relating to the annual Budget have been published annually since July 2016. Each year they are published well in advance of Budget Day to help facilitate informed discussion. This year, the TSG met on 15 July, with the TSG papers for Budget 2026 published on 24 July.

It is important to note that the TSG is not a decision-making body and the papers produced are a list of options and issues to be considered in the Budgetary process. The TSG papers are published in advance of the Budget to facilitate informed discussion. They form part of the 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.

If there are specific tax, PRSI or social welfare options which the Deputy wishes to be considered as part of a future TSG paper, he is welcome to submit his proposals either by formal and informal engagement with officials in my Department, the Department of Social Protection and/or the Revenue Commissioners.