Ms Cora O'Brien:

I am indicating what would happen if the process of going to the Appeal Commissioners was fully public - I am not saying it is the right thing to do - with access to media and full reporting. All of the information, including personal information, by necessity, would have to come up for discussion at an appeal hearing to enable the Appeal Commissioners to make the proper decision. They often need details of assets, bank accounts and income. If that information is in the public arena, it will be fully on display for the world to see. The problem is that it will not encourage taxpayers to take that path. It is already difficult because of the cost of appealing an assessment and many choose not to take it, perhaps because the tax amount at issue is not large enough to warrant incurring costs and fees. They also face the fact that, whatever way the case goes, everybody in town will know their affairs and what they have. That is not exactly conducive to engaging in the process. What is the cost benefit to the system from having done it? As my colleague pointed out, this is what is done in the family courts. One can have the principles ventilated in public and everybody knows what the Appeal Commissioners think of an issue, without having a person's name published with the information. We are concerned to get the balance right.