asked the Minister for Finance (a) the total number of recommendations made by the Income Tax Commission, and (b) the number of these which have so far been implemented.
Ceisteanna—Questions. Oral Answers. - Income Tax Recommendations.
3.
In their seven reports, the Commission on Income Taxation considered and commented on many aspects of the law relating to income taxation and of its administration. Taking account of the fact that certain comments and minor proposals were merely incidental to specific recommendations put forward by them, it may be said that there were sixteen general recommendations in the first six reports. Of these, eight have been implemented or are being implemented, with or without modification, in the current Finance Bill. Of the 74 recommendations in the Seventh Report 21 have been implemented or are being implemented, with or without modification, in the same Bill. It should be noted, moreover, that in the Second White Paper on Direct Taxation the Government have accepted in principle quite a number of other recommendations: these will be implemented as opportunity arises.
Is it not a fact that the majority of the recommendations made by the Commission have, in fact, been rejected by the Minister in the First and Second White Paper on Direct Taxation?
I would not say the majority, no.
The vast majority.