It is assumed that the Deputy is referring to the proposal by the Chairperson of the Tax Appeals Commission (TAC) for a new tiered structure of Appeal Commissioners. I am conscious that an effective, transparent and fair tax appeals system for taxpayers is an essential aspect of any tax system, and therefore it is important to ensure that the Commission is provided with the appropriate resources so that it may best address the caseload it faces.
The TAC was established in March 2016 by the Finance (Tax Appeals) Act 2015 as part of a restructuring of the appeals process. The vision for the TAC was that it would provide enhanced arrangements for an independent, efficient, well-defined and transparent system for appeals relating to decisions of the Revenue Commissioners.
It has become clear that there is a significant range in both the value and complexity of the appeals received by the TAC and, in March of this year, the Chairperson of the TAC submitted a proposal to my Department to introduce a new tiered structure of Appeal Commissioners, to be responsible for appeals of differing value and/or complexity. This would allow for a more cost-effective allocation of resources within the TAC, and thereby should improve the efficacy of the appeal system for taxpayers. I have approved this proposal and my officials have been engaging with the Department of Public Expenditure and Reform to secure the necessary sanctions for the new structure. The sanctions were agreed this week, and the steps necessary to commence recruitment are now being undertaken.