Dáil Éireann debate -
Tuesday, 24 Feb 1998

Vol. 487 No. 6

Written Answers - Appeal Commissioner's Decisions.

Bernard Allen

Question:

174 Mr. Allen asked the Minister for Finance if he will make a statement on a situation whereby the Revenue Commissioners are failing to abide by decisions of the Appeals Commissioner and are appealing those decisions to the High Court in view of the fact that this takes a considerable length of time and, in the interim, the Revenue Commissioners are refusing to refund moneys to the successful parties in the appeals procedure, despite the fact that the Appeals Commissioner has found in favour of the parties involved. [4904/98]

Minister for Finance (Mr. McCreevy)

I am informed by the Revenue Commissioners that, in accordance with section 941 of the Taxes Consolidation Act, 1997, either a taxpayer or an inspector of taxes who is dissatisfied with the determination of the Appeal Commissioners as being erroneous in point of law, is entitled to require the Appeal Commissioners to state and sign a case for the opinion of the High Court.

Furthermore, a taxpayer is not entitled under the legislation to a repayment of tax following a determination in his favour by the Appeal Commissioners, where the Appeal Commissioners have been required to state and sign a case for the opinion of the High Court. However, if, as a result of the decision of the High Court or the Supreme Court, tax has been overpaid, the overpayment will be refunded with such interest as the court may allow.