Department of Finance

• Any briefing documents or memos prepared for the Minister and held by the department dating from budget day, 27 September 2022 to the present regarding the potential introduction of the third rate of income tax as referenced in the Minister for Finance's budget speech last year. • Copies of any emails dating from budget day, 27 September 2022 to the present in which the issue of a third rate of income tax is discussed with officials at Principal Officer grade and above in Revenue.