Aideen Hayden (Labour) | Oireachtas source

This is particularly the case with groups such as the elderly. My parents would pay any amount of tax rather than have to ring the Revenue Commissioners, let alone make an appeal. That any of their neighbours would know a personal detail such as how much they earn or how much their pension is would absolutely be a no-no in making an application to the Appeal Commissioners. It is important to bear in mind that people value their privacy.

A couple of proposals came before us previously. Deputy Kieran O'Donnell mentioned the idea of having a quantum. In other words, where a dispute involves an amount less than €10,000, €20,000 or €30,000 and does not revolve around a precedent, perhaps guidance might be given in the proposed legislation on the protection of privacy.