Ms Cora O'Brien:

That was our suggestion. There are legal and constitutional difficulties in having different rules for different taxpayers within the Circuit Court. Our suggestion for minor issues involving a small amount where one did not agree with Revenue was for a different venue where one would not incur legal or professional costs. The Office of the Appeal Commissioners was originally set up as a cheap and cheerful way of giving a quick answer to a reasonably small issue. However, as issues have become very complex, it has become very formal with counsel and all kinds of other costs. We still believe there is a role for another process. People with cases involving small amounts of money even now do not go to the Appeal Commissioners.

Another issue which can speed up the process involves the determinations produced by the Appeal Commissioners. Under the new rules, they go to the parties involved and are then published. The drawing up of the determinations in the first place is stated as being "as soon as practicable" after the completion of the appeal. That could mean anything.

As the witnesses from the Revenue Commissioners said earlier, it is difficult to enforce rules but there must be some time limit because we cannot publish a determination that has not been written up and presented to the parties to the case. There must be some way a time limit is put on the process of drawing up the determination and giving it to the parties. I do not think it is unreasonable. There are three months for a case stated to be prepared for the High Court. I do not know if something similar could be done in respect of determinations. Perhaps it is not realistic but perhaps it could be examined.