The text of the letter complaint from Eugene Regan, Fine Gael Seanad spokesman on justice, equality and law reform to the Standards in Public Office Commission.
Mr Justice Matthew Smith
Chairman Standards in Public Office Commission
18 Lower Leeson Street
Dublin 2
Dear Chairman
The Standards in Public Office Commission (the Standards Commission) has been invested with an important function by the Oireachtas to ensure that the conduct of public life in Ireland is maintained to a high ethical standard and conducted in accordance with the relevant legislative provisions.
In the Annual Reports for 2004 and 2005, the Standards Commission identified some of the limitations in its powers to conduct own initiative inquiries. In the Annual Report for 2006, these limitations were further identified and the Standards Commission specifically sought a legislative amendment to confer discretion as to whether an investigation is warranted into a contravention of the requirements on elected members to provide evidence of compliance with specified tax legislation (page 34 of the Annual Report 2006).
The Annual Report 2006 addresses a specific instance relating to former Deputy Michael Collins, where his name was published in Iris Oifigual in September 2003 as the holder of a bogus non-resident account in circumstances where he had previously provided a Tax Clearance Certificate and a Statutory Declaration to the Standards Commission in June 2002, as required by the Standards in Public Office Act 2001. The Report specifically notes (page 12) that in this matter, the Standards Commission did not have any powers in the absence of a complaint to investigate the actions of Deputy Collins, as a member of the 29th Dail.
In a statement issued on 6 January 2008, An Taoiseach, Bertie Ahern TD, publicly confirmed, following contact initiated by the Revenue Commissioners that he has paid them money on account in recent months in respect of his tax liability. He has also confirmed that he does not expect to be furnishing a Tax Clearance Certificate to the Standards Commission, but will be furnishing an Application Statement, pending the resolution of his discussions with the Revenue Commissioners. All of these matters concerning Deputy Ahern's need to provide evidence of tax clearance as a member of the 30th Dáil will be addressed in due course by the Revenue Commissioners and presumably by the Standards Commission and are not the primary focus of this letter.
Deputy Ahern has now confirmed that he will be unable to furnish a Tax Clearance Certificate in the context of meeting his legal requirements under the Standards in Public Office Act 2001 as a member of the 30th Dáil. This raises an important issue about the circumstances in which he was able to meet the same requirements as a member of the 29th Dáil and furnished evidence or declarations to this effect at that time.
Mr Ahern stated on RTE radio recently (This Week - 6 January 2008) that in 2002 he had declared "that I am to the best of my knowledge and belief in compliance with my tax obligations, and that is my position, and that is the advice that I had".
Mr Ahern has now publicly conceded that he is in discussions with Revenue, that he will be unable to immediately furnish a Tax Clearance Certificate to the Standards Commission following the 2007 general election and that he has paid an amount to the Revenue in respect of his tax liability relating to events which took place in the 1990s. Accordingly, it is important that Mr. Ahern's claim to have been tax compliant in 2002 in the context of any evidence or declarations provided at that time to meet his statutory obligations under the Standards in Public Office Act 2001 should be independently reviewed. Given its statutory role in the verification of compliance with relevant tax legislation, the matter should properly be investigated by the Standards Commission and should not just rest with Mr. Ahern's assurances to the media in this regard.
As the Annual Report for 2006 indicates that the Standards Commission does not have any powers, in the absence of a complaint, to investigate a deputy's actions in such matters, this letter should be deemed to be a formal complaint against Deputy Bertie Ahern in relation to the basis and circumstances in which he provided the Standards Commission with evidence of tax compliance (including declarations to that effect) following his election to the 29th Dáil in 2002. It is vital that this matter be assessed by the Standards Commission in the context of the importance of ensuring adherence to high levels of ethical behaviour, legislative compliance and conduct in public life.
I would be grateful if you could acknowledge receipt of this letter and confirm that it is being received by the Standards Commission as a formal complaint.
Yours sincerely
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SENATOR EUGENE REGAN
SEANAD SPOKESPERSON
ON JUSTICE, EQUALITY & LAW REFORM