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Tax Code

Dáil Éireann Debate, Wednesday - 9 April 2014

Wednesday, 9 April 2014

Questions (45)

Damien English

Question:

45. Deputy Damien English asked the Minister for Finance the position regarding the appeals system for tax matters as announced in budget 2014; and if he will make a statement on the matter. [16915/14]

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Written answers

I announced in Budget 2014 my intention to instigate a reform of the appeal system for tax matters, including a reform of the role, functions and structure of the Office of the Appeal Commissioners.  The appeal system has been under consideration over a number of years.  There have been proposals for changes to the appeals system from representative bodies, and a number of reports have made recommendations on this area in that time.  Accordingly, it is timely to proceed with this reform process which will ensure the continued provision of a cost effective appeal mechanism for tax cases, providing transparency and increased certainty for taxpayers. 

A public consultation opened for submissions on the Appeal process on 16 October 2013, and closed on 16 January 2014.  11 submissions were received, and the proposals and observations contained in them are being carefully assessed.  I am pleased to advise the Deputy that work is underway within my Department on this matter, and is progressing well.  Reforms introduced on foot of the process currently underway will be aimed at ensuring that the appeals process operates on the basis of best practice. 

The Appeal Commissioners are independent in carrying out their functions and have an important role to play in the operation of a fair and efficient taxation system.  I wish to acknowledge the important contribution of the current Appeal Commissioners in the work they perform in this regard.

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