Oireachtas Joint and Select Committees
Wednesday, 4 March 2015
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform
Valuation (Amendment) (No. 2) Bill 2012: Committee Stage
2:00 pm
Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source
The Minister of State is correct. I am trying to remove the discretion from the commissioner because that level of discretion can operate unfairly in the interests of the taxpayer. He might say it could act to their benefit in some cases. The discretion is a problem, and I would wish to see a more prescriptive approach. That is why I have included the phrase "shall exercise the function" in both amendments.
These matters have been tested in court. People are told they shall do something, but that does not mean they have to do something. They can be directed to do something, but that does not mean it actually happens. I am trying to make things black and white, which would lead to a simpler system, rather than allowing things to be at the discretion of a commissioner. We probably have a different opinion on that. I will press the amendment.
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