Ms Deirdre Donaghy:

Following the request for additional staff which came to the Minister in February, a large number of whom would be administrative staff, the reason we have appointed an external review is that we have a serious concern that this will cause more of a backlog and a bottleneck. We are very much aware that resources are needed. We just want to make sure that the correct resources go in. To put this in context, one can see from the increase in staffing that the commission has gone from having two commissioners and four staff in 2016 to having three commissioners and 15 support staff. That demonstrates the engagement the Department has had in improving the staff.

As of our liaison meeting on 18 January, we were still aware that additional shortlisting was going on for new case managers at assistant principal level, and that process was under way. Three weeks later, we got a request for resources that would include an assistant secretary, two further principals, an additional assistant principal and a higher executive officer. The fact that this came three weeks after a liaison meeting where none of that had been raised gave us serious cause for concern and that is why we have said we are not disputing that more resources are needed, we just want to make sure that the correct resources go in. The Minister is very conscious that a fully functioning appeals system is an essential part of the tax system. It is as much in our interest that this system works as it is in the interests of tax and taxpayers that it works. We want this to work and we want it to be appropriately resourced. The Minister is fully engaged with this. That is why we have appointed a single reviewer to go in to do the review as quickly as possible. It is someone with experience, who can essentially put the business case to the Minister with his Public Expenditure and Reform hat on, and say these are the resources that are needed to make this an effective and fully functioning body and then we will have the basis on which to resource it.