30/04/03 - Report to the Committee on Members' Interests of Dáil Éireann

  Report to the Committee on Members' Interests of Dáil Éireann (pdf, 181 kb)

in accordance with section 21(4) of the Standards in Public Office Act, 2001

Investigation by the Standards in Public Office Commission into contraventions of section 21(1) of the Standards in Public Office Act, 2001

April 2003

Report to the Committee on Members' Interests of Dáil Éireann in accordance with section 21(4) of the Standards in Public Office Act, 2001.

In accordance with section 21(4) of the Standards in Public Office Act, 2001 (2001 Act), the Standards in Public Office Commission (Standards Commission) has carried out an investigation into contraventions of section 21(1) of the 2001 Act, by nineteen members (TDs) of the 29th Dáil, in relation to the furnishing of evidence of compliance with the obligations imposed by :

(a) the Tax Acts,
(b) the Capital Acquisitions Tax Act, 1976,
and the enactments amending or extending that Act,
(c) the Capital Gains Tax Acts, and
(d) the Value-Added Tax Act, 1972,
and the enactments amending or extending that Act.

The Standards Commission, in accordance with section 21(4)(a) of the 2001 Act, has prepared the following report of the result of that investigation for the Committee on Members' Interests of Dáil Éireann.

Mr. Justice Matthew P. Smith
Chairman
30 April 2003

Contents

Introduction

Background

Notification Procedures

Contravention of section 21

Expiry of Time Limits

Tax Clearance Certificate / Application Statement

Statutory Declaration

Notification of Contravention to TDs

Findings

Conclusion

Appendices

Appendix 1 ..... Section 21(1) of Standards in Public Office Act, 2001

Appendix 2 ..... Application form for Tax Clearance Certificate

Appendix 3 ..... Format for Statutory Declaration

Appendix 4 ..... Extract from Guidelines for Dáil general election

Appendix 5 ..... Notification to candidates at Dáil general election

Appendix 6 ..... Letter to TDs re. Tax Clearance requirements

Appendix 7 ..... Letter to TDs re. Statutory Declaration

Appendix 8 ..... Letter to TDs re. expiry of nine month time limit