Dáil Éireann debate -
Thursday, 18 Apr 1996

Vol. 464 No. 2

Written Answers. - Tax Exemption Status.

Trevor Sargent

Question:

77 Mr. Sargent asked the Minister for Finance the plans, if any, he has to publish a schedule of all those bodies that have been granted tax relief by way of charitable status by his Department through the agency of the Revenue Commissioners. [7933/96]

Trevor Sargent

Question:

78 Mr. Sargent asked the Minister for Finance the powers, if any, that have been afforded to the Ombudsman, the Revenue Appeals Commissioners or the Comptroller and Auditor General to review, in general or in the specific, the manner in which organisations, groups and individuals can be afforded charitable status in tax laws. [7934/96]

Minister for Finance (Mr. Quinn)

I propose to take Questions Nos. 77 and 78 together.

For reasons of confidentiality the Revenue Commissioners do not supply details of charitable bodies granted exemption from tax.

The Revenue Commissioners are responsible for administering the tax laws and they determine whether a body or persons or a trust is entitled to tax exemption on the basis that it is established for charitable purposes only. Where a claim to exemption is refused by the Commissioners there is a statutory right of appeal against the refusal to the Appeal Commissioners and ultimately to the courts.

Under their general powers, the Ombudsman is responsible for investigating complaints about administrative actions, delays or inaction affecting persons or bodies in their dealings with the public service and other agencies, while the Comptroller and Auditor General is responsible,inter alia, for the audit of the assessment, collection and bringing to account of revenue and for the examination of the economy and efficiency with which Government Departments and other bodies use their resources in carrying out their functions. In the relevant legislation in relation to these two officers there is no specific provisions about the review of the manner in which exemption from tax is granted to charities.