Mr. Des O'Leary:

There is no question of lessening the provisions for confidentiality in dealings between Revenue and the taxpayer. The idea in regard to the position of the Appeal Commissioners is to bring us into line with arrangements in other jurisdictions and other appeal processes in Ireland. The Appeal Commissioners are the first forum of appeal beyond the position of dispute between the individual and Revenue itself. As in other forums - the Information Commissioner, the Employment Appeals Tribunal, and so on - once the case moves beyond the relationship between the Revenue and the taxpayer, it is appropriate to have greater transparency in the process.