Skip to main content
Normal View

Tax Reliefs Application

Dáil Éireann Debate, Tuesday - 18 December 2012

Tuesday, 18 December 2012

Questions (133)

Micheál Martin

Question:

133. Deputy Micheál Martin asked the Minister for Finance the progress that has been made in relation to the implementation of recommendations arising from the Moriarty Tribunal; and if he will make a statement on the matter. [56535/12]

View answer

Written answers

In response to the Deputy’s question I have considered the provision of tax relief for donations to political parties and have decided against introducing such relief. The Electoral ( Amendment ) ( Political Funding ) Act 2012 provided for changes to the Electoral Act, 1997 and imposed new limits for donations. Donations to individual s exceeding €600 must be declared and donations exceeding €1,000 in any one year may not be accepted. Political party donations greater than €1,500 must be declared and donations greater than €2,500 in any one year may not be accepted. These limits, in themselves, should act to deter any attempts by wealthy individuals to influence political activity.

The Office of the Revenue Commissioners have provide me with the following information in relation to Revenue issues raised in the recommendations of the Moriarty Tribunal.

Recommendation: Independence of the Revenue Commissioners

Section 101 of the Minister and Secretaries (Amendment) Act 2011 has placed on a statutory basis the independence of the Revenue Commissioners in the exercise by the Commissioners of their statutory functions under the various taxation and customs enactments. This has given effect to the recommendation of the Report of the Tribunal into Payments to Politicians and Related Matters (that is, the report of Mr. Justice Moriarty), that the principle or convention of the independence of the Revenue Commissioners be placed on the more robust status of a legislative provision.

Recommendation: Representations to Revenue by Office holders

In relation to this proposal I as Minister for Finance remain of the view that this recommendation could best be considered in the context of the Government’s overall approach to political and parliamentary reform. Representations are a valid part of the political process. The Government may wish to consider whether this recommendation should be confined to Revenue, or to Office holders, or whether the Commissioners decision to publish data on the volume of representations made by each Deputy is an adequate response.

Recommendation: Transmission to other agencies of information obtained by Revenue under bilateral agreements.

This recommendation has been considered. These agreements are international treaties which are very precisely drawn as to the purpose for which information may be used and would not permit such transmission. However if opportunities arise in the future, the Commissioners will consider the matter further. The Deputy will appreciate that Revenue is not in a position to comment on matters relating to individuals for reasons of taxpayer confidentiality.

Top
Share