Report to the Committee on Members' Interests of Seanad Éireann

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

June 2003

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

As provided for in 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 28 members of the 22nd Seanad, 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 Seanad Éireann.

Mr. Justice Matthew P. Smith
Chairman
17 June 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 Senators

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 Seanad general election

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

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

Appendix 7 ..... Letter to Senators re. expiry of nine month time limit