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

The amendment includes the phrase "any other matters that, for the time being, are stipulated by the Appeal Commissioners for the purposes of this subsection". The Minister of State should correct me if I am wrong, but someone who is making an appeal will be guided by this provision in terms of "the grounds for the appeal in sufficient detail for the Appeal Commissioners to be able to understand those grounds" and then "any other matters". It would be a case in which people would need to know what those matters were before making the appeal, and if it were on a case-by-case basis, that would be quite difficult.

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