Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

The fact that the Appeal Commissioners have to report annually to the Houses of the Oireachtas is a very good feature and is to be welcomed. Why, though, are appeal hearings taking so long? The question here is whether this is about revenue collection or transparency - that cuts to the heart of it. There could be a small sole trader in business, under enormous pressure, with a practitioner advising him one thing and Revenue assessing him another way. In some cases it could mean the difference between staying in business and going out of business. Without anyone having committed a criminal offence, there is a dispute in interpretation between a tax practitioner and Revenue. There is discretion with the Appeal Commissioners as to whether to hold the hearing in public or in private but that comes down to the individual type of person the commissioner is or whatever view he or she takes. Let us say the trader runs a small shop in a village, and suddenly it is decided to hold the hearing in public. It would destroy that business, for the sake of something relatively small.

Mr. O'Leary is saying there is roughly €1 billion uncollected because it is tied up in appeal hearings.

Mr. Smyth made reference to the lack of resources. Is this about lack of resources and revenue collection or transparency? On the issue of transparency, there are features in the Bill which are clearly to be welcomed. Why are appeal hearings taking so long?