Dáil Éireann díospóireacht -
Thursday, 2 Oct 1997

Vol. 480 No. 8

Written Answers. - Revenue Commissioners.

Austin Deasy

Ceist:

94 Mr. Deasy asked the Minister for Finance whether the Revenue Commissioners are appointed by the Government; the names of the current commissioners; the dates of their appointments; and the person to whom they are answerable. [14686/97]

Minister for Finance (Mr. McCreevy)

Commissioner appointments since June 1989 are made on the recommendation of the Top Level Appointments Committee (TLAC) by the Taoiseach. The chairman of the Revenue Commissioners is appointed from the serving commissioners by the Minister for Finance.

The current Commissioners are: Mr. Cathal Mac Domhnaill, Chairman, appointed 3 October 1990; Mr. Dermot Quigley, Commissioner, appointed 3 October 1990; and Mr. Frank Daly, Commissioner, appointed 25 September 1996. While the commissioners are subject to the direction of the Minister for Finance, in practice the commissioners are totally independent in dealing with the specific tax liabilities of individuals and companies. This was made clear during the debate setting up the Revenue Commissioners in 1923 and has been endorsed in the Dáil by successive Ministers on numerous occasions since.