Kieran O'Donnell (Fine Gael) | Oireachtas source

How does the process work? Let us say, for instance, that I lodge an appeal. Obviously there is an executive within the appeals office. How many people are in the appeals office? What are their qualifications? Are they accountants or tax experts? How are appeals heard? Do appeals have to be heard at oral hearings? If so, how often do oral hearings sit? Do they sit over the summer? How does the scheme work in practice? I ask Mr. O'Mahony to walk me through the process.