The Revised General Scheme of the Finance (Tax Appeals and Fiscal Responsibility) Bill 2024 was published in November of last year. Head 5 of the General Scheme concerns necessary amendments arising from the 2021 Supreme Court judgement in respect of Zalewski v the Workplace Relations Commission. In this case, the Supreme Court held that the fact that all hearings before an Adjudication Officer were not held in public was inconsistent with the Constitution.
A number of amendments are necessary to ensure the operation of the tax appeals system comply with this judgement.
It is important to say, the proposed changes will not remove the possibility of private hearings at the Tax Appeals Commission. Appeal Commissioners will have discretion on whether to accept a request for an appeal to be heard in private, but must consider whether privacy is necessary for that appeal to proceed. As such, there will remain the option of a private hearing where this is necessary for the appeal to proceed on a fair, just basis.
The proposed Bill seeks to give Appeal Commissioners discretion to direct whether an appeal hearing is held in public or in private. This amendment is being proposed based on advice received from the Office of the Attorney General.
It is anticipated that a greater number of appeals will be heard in public following the enactment of this Bill. However, appellants will still be able to request than an appeal is heard in private under certain grounds. These grounds will include “maintaining the confidentiality of sensitive information” and “protecting an individual’s right to respect for their private and family life”.
The Finance (Tax Appeals and Fiscal Responsibility) Bill 2024 remains under pre-legislative scrutiny at this time, and I can assure the Deputy that my Department will consider the matters raised by stakeholders and the FINPERT Committee in advance of publication of the Bill.
I further note that the changes proposed to the Tax Appeals Commission's legislation are very similar to the provisions that apply in respect of the Workplace Relations Commission. Following the 2021 Supreme Court judgement, the Workplace Relations Act 2015 was amended such that the default position in respect of proceedings before the Workplace Relations Commission is that they would be held in public. An adjudication officer has discretion to direct that either the whole or part of the relevant proceedings in respect of a dispute or complaint can take place otherwise than in public, where this would be desirable in light of the nature or circumstances of the case or the interests of justice.
