Ms Lorna Gallagher:

I do not know the answer; it is not a metric the commission has tried to use, but we might take a look at it. We have a statutory entitlement to take a flexible approach in cases where we consider it is appropriate to do so. Whereas some cases are contested significantly with appellants who are very heavily represented, many are not. In those cases we try to be as co-operative as we can in terms of the hearing being, if not a positive experience, as such, one in which they believe they have been heard and listened to. We want to convey the message that we are not a division of the Revenue Commissioners. It is very important that taxpayers understand that if they come to the Tax Appeals Commission for a paper-based hearing, they will have an absolutely objective, expert review of their appeal, independent of any other State body. That is the service we endeavour to deliver and hope to increase that understanding.