Tax Appeals Commission
Dail Éireann — 2026-04-21
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Shay Brennan (FF), Dublin Rathdown

The Tánaiste might appreciate that there is potentially a significant and expensive unintended consequence of this. As he is fully aware, Ireland’s attractiveness as a location for multinational investment depends significantly on our tax policy, particularly the certainty and fairness we apply to taxation matters. The Tánaiste may be aware that a risk review of 20 EU member states showed that all provided rights to private tax appeal hearings. The changes proposed in Ireland would leave us very much exposed as an outlier. For multinational companies weighing up where to invest, the confidentiality of their business affairs and tax proceedings matters greatly. A system that risks public exposure for disputing a Revenue assessment is unlikely to be viewed favourably by these multinationals. Given the magnitude and importance of corporation tax receipts to our public finances, how has the Tánaiste considered the significant risk to Ireland’s reputation as a competitive tax jurisdiction if this change to our tax appeals process is progressed?

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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