Oireachtas Joint and Select Committees

Tuesday, 17 November 2015

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance Bill 2015: Committee Stage

4:00 pm

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

Amendment No. 34 deals with the insertion of a section providing for an appeals officer. What is the overall rationale for providing separately for an appeals officer for this issue? How does this relate to the wider review process and appeals system that applies within the Revenue Commissioners?

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