Report to the Committee on Members' Interests of Seanad Éireann

Introduction

As provided for by section 21(4) of the 2001 Act, the Standards Commission is obliged to investigate any contravention of section 21(1) of the 2001 Act relating to evidence of compliance with taxation legislation by persons who are elected to a House of the Oireachtas (see full text of section 21(1) at Appendix 1 to this report). The Standards Commission, having carried out such an investigation, is now reporting on the result.

The Standards Commission wishes to record its satisfaction at the overall level of substantive compliance which was achieved by Senators in relation to their tax clearance obligations. The contraventions which have occurred relate only to non-observance of the time limits which are set out in the 2001 Act regarding the making of a Statutory Declaration.

In view of the technical and similar, as opposed to substantive and diverse, nature of the contraventions which have occurred, the Standards Commission has decided to present one report covering all Senators who have contravened the 2001 Act.

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