Tax Appeals Commission
Dail Éireann — 2026-04-21
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Simon Harris (FG), Wicklow

The position as of now is that we have been endeavouring to comply with the Supreme Court judgment. Following that judgment, the view from the Office of the Attorney General was that there were proposals that we needed to make changes to the tax appeal system, specifically around the request for appeals to be held in private as well as the determination of appeals in the absence of a hearing. It is important that there are clear safeguards in place and clear grounds that an appeals commissioner must take account of. No one wants their sensitive and private information in the public domain; I understand that. There are issues that could cause harm to the public interest, such as sensitive information or information relating to public order and national security. The anticipation is not to have a significant jump in appeals being heard in public, nor do we wish to make it a deterrent. The right to appeal is important. The Revenue Commissioners have significant power and there must be a right to appeal.
While I do not wish to pre-empt the process, from following the hearings and listening to what is being said during the pre-legislative scrutiny process, including from stakeholders such as the Irish Tax Institute, I hope to give further consideration to this Bill, which includes engaging further with the Office of the Attorney General from a legal point of view to determine whether there is an ability to nuance further. I have to be cognisant of the Supreme Court judgment, however.

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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