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

I agree completely with Deputy Michael McGrath. It is a fundamental point in the context of the Bill and it is a fundamental right of an individual to appeal. I recall the points we made on Second Stage and those that were made by the joint committee. This is one of the areas in which there was no division among committee members on the question that the right of appeal to the Circuit Court should be maintained for all the reasons set out, including the cost implications and the fact that the High Court only allows appeals on points of law. This is the right of citizens. There is no argument for this not to be maintained. As Deputy Michael McGrath said, there was a strong argument put forward that some people were abusing the system and appealing to the Circuit Court in order to delay the findings of the Revenue. We had individual cases that went on a number of decades. That is a system that needs to be fixed and not a matter requiring the removal of the right of every individual to appeal to the Circuit Court. It is a trend we are seeing in legislation that the right of appeal to the Circuit Court is being stripped away and replaced with the High Court. I would really caution against going down this direction. I would like to hear if there are other arguments for taking away the right of appeal.