17 Apr 2015, 10:52
The Oireachtas Joint Committee on Finance, Public Expenditure and Reform has called for new tax appeals legislation to allow for hearings to be held in private, if the appellant requests it.
17 April 2014
In its Report on hearings in relation to The Draft General Scheme of the Finance (Tax Appeals Commission) Bill the Committee acknowledges the merits for legislating for public appeals hearings. However, Committee Members are concerned that there may be unintended consequences as low and middle income taxpayers could be reluctant to enter an appeals process that is public.
Consequently, the Committee is saying that while the default position may be for public hearings, it is preferable, on balance, that if the appellant requests it, the hearing be held in private.
Committee Chairman Liam Twomey TD says: “While welcoming the rationale for increasing transparency in the tax appeals process, the Committee is concerned that provisions in the draft legislation for public hearings may have unintended consequences. We considered the example of a SME owner whose business may be adversely impacted by a local competitor if his financial situation became public knowledge. Therefore, we are calling for the legislation to allow for private hearings but all hearings should be accompanied by written determinations to provide clarity for taxpayers and other stakeholders.\"
“On behalf the Committee, I wish to thank all witnesses who appeared before us in considering this draft legislation, including representatives from the Consultative Committees of Accountancy Bodies–Ireland, the Irish Tax Institute, William Fry/Tax Ireland and the Office of the Appeal Commissioners. The Report has been laid in the Houses of the Oireachtas Library and a copy has been furnished to the Minister for Finance Michael Noonan TD for his consideration.”
The Committee also makes observations around provisions in the General Scheme for further appeals to the Circuit Court, the appointment of Appeals Commissioners and resourcing. Access Report.
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Committee Membership
Deputies
Tom Barry, Fine Gael
Richard Boyd-Barrett, People Before Profit
Ciaran Cannon, Fine Gael
Michael Creed, Fine Gael
Pearse Doherty, Sinn Fein
Regina Doherty, Fine Gael
Stephen Donnelly, Independent
Timmy Dooley, Fianna Fáil
Alan Farrell, Fine Gael
Sean Fleming, Fianna Fáil
Paul Murphy, Socialist Party
Mary Lou McDonald, Sinn Fein
Ciarán Lynch, Labour Party
Michael McGrath, Fianna Fáil
Kieran O’Donnell, Fine Gael
Ciara Conway, Labour
Pat Rabbitte, Labour
Arthur Spring, Labour Party
Peadar Tóibín, Sinn Féin
Liam Twomey, Fine Gael
Brian Walsh, Fine Gael
Senators
Sean D Barrett
Paul Coghlan
Michael D’Arcy
Aideen Hayden
Marc MacSharry
Tom Sheahan