I am advised by the Revenue Commissioners that as the Tax Appeal Commission (TAC) is an entirely independent statutory body with sole responsibility for accepting or refusing appeals, deciding the manner in which the appeals process is to be conducted and for managing the adjudication and determination of appeals, that they are not in a position to advise on the anticipated time-frame for the appeals process to be conducted.
It is not clear which concerns the Deputy is referring to as there has been considerable commentary on many aspects of the issue in question. As I have indicated to the House, Revenue's responsibility is to implement the Taxes Acts. Where a taxpayer disagrees with an assessment raised by Revenue, he or she can appeal any such assessment and the assessment will be determined by the TAC and if necessary, the Courts. In relation to this particular issue, that process is now underway and it would be inappropriate for me to comment further.