Tax Appeals Commission
Dail Éireann — 2026-04-21
============================================================

Shay Brennan (FF), Dublin Rathdown

The Tánaiste will appreciate that the right to challenge a Revenue assessment is a fundamental protection for every taxpayer, but this right has little value if exercising it carries an unacceptable personal or commercial cost. If public exposure alone is enough to deter a taxpayer from pursuing a legitimate appeal, we risk undermining the entire system.
It is worth noting that 20% of determinations of the Tax Appeals Commission were found in favour of the appellant. Those taxpayers were of course correct to appeal. Under the proposed change, they would likely forgo their right to do so. Is the Tánaiste able to confirm whether the Department plans to carry out any assessment of the impact of these changes on taxpayers’ rights before this is progressed further?

---

Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted.

Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-04-21/debate/main
Retrieved: 2026-09-21T01:01:08+00:00
Sitting date: 2026-04-21