Vol. 428 No. 2
30 Mr. Gilmore asked the Minister for Finance the procedures, if any, which are used in selecting persons appointed as appeals commissioners of the revenue; if, preceding the appointment of two new commissioners, the appointments were advertised; the salary paid and the duties involved; and if he will make a statement on the matter.
Appeal Commissioners of the Office of the Revenue Commissioners are appointed by me, as Minister for Finance, under section 156 of the Income Tax Act, 1967 as amended by section 1 of the Finance (Miscellaneous Provisions) Act, 1968. Candidates for the posts are usually selected on the basis of their knowledge and expertise in one or more of the specialist areas of taxation, law and accountancy. As the Deputy is no doubt aware, an account of the appointment of an Appeal Commissioner and the salary applicable has to be laid before both Houses of the Oireachtas within 20 sitting days of such appointment.
With regard to the recent appointment of two Appeal Commissioners, these posts were not advertised. I am however satisfied that the persons selected for the posts have the requisite knowledge and experience to enable them to carry out their duties.
The salary for Appeal Commissioner is currently £47,323. The duties of Appeal Commissioner are enshrined in the Taxes Acts. They primarily involve adjudication on areas of dispute between the taxpayer or his/her representatives and the Revenue Commissioners. Such disputes may include highly complex technical arguments on specific points of tax legislation or interpretation. To ensure that the appeal process is available to all taxpayers, the Appeal Commissioners are required to travel on circuit to locations throughout the country.
