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

Although I understand, it is a throwback to a different type of Ireland when we did not have, as we do today, 150,000 people in arrears with their mortgages, let alone small business people who are in arrangements with their creditors. These may be very noble, honourable people and it may bring a bit of realism to what is happening. It is a bit too much. I have raised the following matter in regard to other legislation and perhaps there is a reason it is not in this proposed legislation. While a person who is standing for election to the European Parliament, Dáil or Seanad cannot be an appeal commissioner, a person standing for election to the Presidency can. I am not sure what the difference is, because we all have a role in legislation.

There has been a discussion on tax transparency. While I support tax transparency and understand the concerns raised, Deputy Rabbitte is one of the people who put on the record here a statement about a decision by a former appeal commissioner to overturn the Revenue's decision on the €2 million liability of the late Charles Haughey, a former Taoiseach. The appeal commissioner in question was appointed by another former Taoiseach, Bertie Ahern, who happened to be his brother-in-law at the time. Tax transparency is very important not just to ensure that the public sees justice being administered publicly but also to ensure the Appeal Commissioners make their decisions in the full glare of public scrutiny and thus have their integrity upheld. It is very important that it happens and I support it. The witnesses' submission referred to broad scope and the concept that the Appeal Commissioners could decide that a hearing would be held in camera. I would not like that to be abused when larger firms or corporations, the so-called more important people in society, come before the Appeal Commissioners.