Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

We are not going to reach agreement on this. I do not believe the argument from the Minister of State is strong enough to change a system that has been in place for up to 50 years. The reality is that the costs involved in going to the High Court are higher than those for the Circuit Court, although we can argue about the figures.

The main point running through the Minister of State's response seems to be that the appeal commissioners are best placed to make the final decision as they have the forensic expertise in taxation law. He does not believe taxpayers should have the right to go to another forum where that level of expertise might not exist. Under the proposed system, taxpayers can only go to the High Court on the interpretation of a point of law.

There can be facts in dispute in a case which, in my view, are best adjudicated by a member of the Judiciary, by the Circuit Court. It can come down to an interpretation of the facts of the case. The point of law issue is obviously dealt with in the High Court. The number of cases going before the Circuit Court is very small and I do not believe it is necessary to close down that avenue for those concerned.

There have been cases where the appeal commissioners found against the taxpayer but the Circuit Court overturned the decision. If this new system had been in place for those cases, an injustice would have been perpetrated against the taxpayers involved. It is not a perfect system, yet the Circuit Court is well placed to make the final decision in the tiny number of cases which go before it. On the Minister of State's very last point, I would assume that, as with every other court decision, a judgment is published.