Vol. 478 No. 6
11 Mr. D. Ahern asked the Minister for Finance if he intends to issue a consolidated book of revenue circulars and guidelines in conjunction with the proposed Consolidation Tax Acts; and if he will make a statement on the matter. [11621/97]
I am happy to be able to make a positive response to the Deputy's question.
As the Deputy is aware, I have recently published the taxes consolidation proposals in preliminary White Paper format. When the formal Taxes Consolidation Bill is published, and this will take account of amendments to the 1997 Finance Bill, I intend to provide a general explanatory memorandum to the legislation so as to facilitate understanding. In addition, the Revenue Commissioners have already made a public commitment to publish by the end of 1997 detailed guidance notes to the Taxes Consolidation Bill, in the same format as those published last year in respect of the 1996 Finance Act.
These arrangements are in keeping with the efforts which I and the Revenue Commissioners have made at all times during the preparation of the consolidation proposals to keep interested parties fully informed. They also anticipate the requirements which will apply under the recently enacted Freedom of Information legislation.
As regards other Revenue circulars and guidelines, I can confirm that these are being examined to facilitate publication in a format that will meet the requirements of the Freedom of Information Act.
