Tax relief for corporate donations to charity will now apply to all charities and not just domestic ones as announced in the Budget. The change, which follows lobbying by a number of Third World charities, was announced in the preliminary list of measures proposed for the 1998 Finance Bill.

It was welcomed by Concern, one of the charities which had campaigned for clarification of the Budget provision.

It said it hoped the change in the tax code would encourage business to give more.

"By common consent, the Irish economy is doing very well and the profit of industry is impressive. "In developing countries, however, over 1.3 billion people are trying to survive on less than a dollar a day," said Concern's chief executive, Mr David Begg.

The list, which is being published for the third year, includes a number of technical amendments to tax legislation and measures to close off tax loopholes.

The definition of cider is being amended to ensure that ciderbased alcoholic lemonades do not benefit from the lower rate of duty for cider.

The Government is also removing the requirement to register badly damaged vehicles on the grounds that they are not in a roadworthy condition.

The Bill closes off a loophole in the tax assessment rules which apply to traders and professionals starting business.

Because of the way the commencement rules are framed, profits for certain periods may escape a charge to income tax.

Officials say there is evidence of abuse in this area resulting in a significant loss to the Exchequer, running into the millions rather than thousands, and it is introducing provisions to remedy the situation.

The list also confirms the measures announced in the December Budget, including a reduction in income tax rates, an increase in tax allowances and changes to corporation and capital gains taxation. Officials hope to publish the full Finance Bill around the middle of February.