Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

Devising an appropriate appeals mechanism that satisfies all necessary requirements is complicated and it is better that a carefully drafted section be included on Committee Stage rather than included at publication of the Finance Bill if it was subsequently realised it was not fit for purpose. This provision has been drafted in consultation with the Department of Agriculture, Food and the Marine; the Attorney General's office; and the Office of the Parliamentary Counsel. The agricultural appeals office administers appeals about decisions regarding farming schemes and it was unclear if that office would be able to make decisions on issues that could affect access to tax relief. There is a general appeals office to which one can appeal on the application of schemes but there was a doubt as to whether this would be appropriate for tax relief purposes.