asked the Minister for Finance if, as the Commission on Taxation have now completed their work, he will indicate the recommendations, if any, the Government accept; when they will be implemented and if he will make a statement on the matter.
Written Answers. - Commission on Taxation Recommendations.
31.
The views of the Government on the key recommendations of the Commission on Taxation are set out in paragraphs 6.4, 6.5, and 6.6 of the Government's national plan, Building on Reality. As indicated in the national plan, the Government have reservations about such key recommendations as a single rate of income tax and VAT and the introduction of an expenditure tax. Notwithstanding this the Government are entirely in sympathy with the commission's preference for a simpler and more efficient tax system on a wider base. The changes introduced in this year's budget in relation to both income tax and VAT are very consistent with the commission's recommendation for a simpler tax system. The Government will take full account of the recommendations of the commission in framing future tax policy.