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

This is not about local property tax alone. It is about corporation tax, capital acquisitions tax and the majority of the tax heads. Is it not in the interests of, and of financial benefit to, high net worth individuals - which some of the delegates may represent - to buy time and restructure rather than pay a tax liability? This is not about an overemphasis. It is about the quantum of money involved. There were 13 appeals in 2013. If 1,000 people appeal the local property tax, this will tie up the system. It will not be a huge loss or gain to the State. However, if 1,000 people challenge their corporate tax liability or their liability under one of the other tax heads, it is probably more significant.

I am not in favour of the idea of moving beyond the Circuit Court, for costs reasons and so forth. Also, the Circuit Court seems to have got it right in six cases since 2010 in which the Appeal Commissioners' decisions were appealed. Further, if it can take up to two years to have a Circuit Court appeal heard, how can we justify, as the delegates seem to be arguing, keeping the Circuit Court procedure?