Simon Harris (Wicklow, Fine Gael) | Oireachtas source

The answer is "yes". As this new system beds down, the appeal commissioners may come to a view that there is a need for a further item of information, and this is to provide them with the flexibility in this legislation for that. However, members already have accepted an amendment providing that any such rules in this regard must be published and have already adopted that rule. Previously, in amendment No. 2, I included a provision that changes to rules, new rules or any rules must be published in order that the taxpayer understands precisely what he or she is required to. This amendment is providing for flexibility as the system beds down and as the appeal commissioners may decide other information is necessary that has not been prescribed in legislation. However, the rule must be published.