Dáil Éireann Debate, Tuesday - 5 November 2024
282. Deputy Pearse Doherty asked the Minister for Finance if he has considered amending section 949I (6) of the Taxes and Consolidation Act 1997 to ensure that taxpayers lodging an appeal have a fair opportunity to make a case to a third party independent hearing, where a tax assessment is disputed; and if he will make a statement on the matter. [44735/24]
View answerThe Tax Appeals Commission (TAC) was established on 21 March 2016 following the enactment of the Finance (Tax Appeals) Act 2015, replacing the Office of the Appeal Commissioners. It is an independent statutory body tasked with providing a modern and efficient appeals process in relation to the hearing and adjudication of tax disputes. In carrying out its functions, the TAC is obliged to ensure that tax appeals are accessible, fair and conducted as expeditiously as possible.
Section 949I of the Taxes Consolidation Act 1997 provides for the notice of appeals by taxpayers to the TAC. Subsection (6) of section 949I provides that an appellant is not entitled to rely on any grounds of appeal that were not stated in a notice of appeal, unless the Appeal Commissioners are satisfied that there was a good reason for not stating those grounds at the time of filing the appeal.
I do not have any plans to amend section 949I(6) of the Taxes Consolidation Act 1997. I am satisfied that the appeals process is fair, efficient and accessible for the taxpayers who avail of it.
