Report to the Committee on Members' Interests of Seanad Éireann

Findings

The Standards Commission has no discretion in relation to how it deals with contraventions of section 21 of the 2001 Act. Where there is any contravention, it must investigate and provide a report to the relevant Committee on Members' Interests.

The Standards Commission is aware that, notwithstanding the notifications which were provided, the requirements relating to the provision of evidence of tax compliance were being applied for the first time, they were quite complex and they were required to be dealt with in addition to other statutory obligations relating to registration of interests under the Ethics Acts, 1995 and 2001 and disclosure of political donations and election expenses under the Electoral Acts, 1997 to 2002. The Standards Commission is also aware that some confusion may have arisen because a separate Statutory Declaration, unconnected to tax clearance obligations, was required to be furnished with the returns under the Electoral Acts.

The findings of the Standards Commission are as set out below.

1. None of the contraventions are continuing. The Standards Commission has, in its possession, a complete set of the prescribed tax clearance documentation for each Senator who was elected following the Seanad general election of July 2002.
2. In each of the 28 cases where the Statutory Declarations were made after expiry of the one month time period provided for in section 21(1)(a) of the 2001 Act, the Standards Commission is satisfied that the contraventions concerned are not a serious matter. Having considered the explanations offered, the Standards Commission is satisfied that the contraventions were not committed intentionally although, having regard to the notification provided, it could not be said that they were entirely inadvertent.

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