Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I do not think we can have it both ways. We cannot argue that we are getting rid of the Circuit Court because the Appeal Commissioners stage is a dress rehearsal and then argue that the point of law is so broad that the High Court hearing is really a rehearing of the case.

It appears that the system is broken. We have unacceptable delays, and I do not support these delays, but our justice system is not fit to cope.

I am sure people tear their hair out when they see how long appeals are on the books and how assets disappear by the time a decision is made. The system is broken, it is not being fixed, therefore the option should be taken away.

The problem is that six individuals in the past four years won and justice was served in their cases because they had the right to appeal to the Circuit Court. Without that right they might not have been in a position to receive justice and in one case the State, through the Revenue Commissioners, would have been in similar circumstances. Is there another way of doing this without removing the right because I would be very reluctant to withdraw a pillar of justice from individuals?

Mr. Smyth asked why the High Court should be allowed to re-hear this when it does not have the expertise. However, is that not a challenge to our entire legal system? Why allow the system adjudicate on anything because in many matters that come before it, whether financial wrongdoing or criminal activity, is it not the case that the adjudicators in our Circuit Court have the expertise to weigh up the arguments on all sides and make a decision in a formal way, as opposed to the informal way the Appeal Commissioners would have made decisions in the past?