Oireachtas Joint and Select Committees

Wednesday, 7 October 2015

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance (Tax Appeals) Bill 2015: Committee Stage

5:40 pm

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

I move amendment No. 14:

In page 33, line 27, to delete "Subject to subsections (2) and (3), every" and substitute "Every".

I will not pursue this amendment as I intend to resubmit it on Report Stage to propose only the deletion of subsection (3). I want to address that aspect. We had a good deal of discussion on this issue during the pre-legislative scrutiny stage of the legislation and I have also referred to it on this Stage. I do not see the need to include subsection (3). If an individual is given the right to request a session in camera, that is what will happen. The five requirements set out in subsection (2) for the holding of a hearing in camerasuffice. They cover cases where it is necessary in the interests of public order or national security; to avoid harm to the public interest; to maintain the confidentiality of sensitive information - this could be interpreted in different ways as the provision is very wide; to protect an individual's right to respect for his or her private and family life; or in the interests of justice. The appeal commissioners having such discretion should suffice. Section 34 is being removed and all of the process is to be conducted behind closed doors. I would not see many going before the appeal commissioners to say, "I want this discussed or out in the open." I know that there are different views on this issue and that this is a change from what was envisaged originally, but I genuinely think it is moving in the wrong direction and that we should return to what was envisaged originally when the legislation was published and presented for pre-legislative scrutiny.

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