Simon Harris (Wicklow, Fine Gael) | Oireachtas source

We have fundamentally different perspectives on this. If we are serious as an Oireachtas, I do not see the point of putting in place new and robust structures to ensure an expert, specialist, independent administrative appeal tribunals, if we then refer cases back to a body which I and Deputy Doherty both acknowledge does not possess the same level of expertise. I cannot second-guess why Revenue would decide not to appeal a decision of the Circuit Court to the High Court. There could be a range of factors in that regard, as the Deputy knows.

We are putting in place a new and more robust structure which I believe will best serve taxpayers. I do not believe we are going to reach agreement on this.