Oireachtas Joint and Select Committees

Tuesday, 27 January 2015

Joint Oireachtas Committee on Finance, Public Expenditure and Reform

Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion

2:00 pm

Photo of Kieran O'DonnellKieran O'Donnell (Limerick City, Fine Gael)
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The worry is that a sledge-hammer is being used to crack a nut. If there is an abuse of the system, it must be curbed. Some people may be using the system to kick the can down the road for ten or 20 years. The small shopkeeper or the small businessman will not have the resources to do this. However, he could find himself in a public hearing with his customers in attendance and it being reported, and it could destroy his business. What can be done to curb the abuse of the system and to speed up the collection of taxes but at the same time to strike a balance which avoids a public hearing with unintended consequences that could be very damaging? This is fair comment. We are at pre-scrutiny stage. I am always looking for balance and fairness. If there are people who abuse the system, they should be pursued. However, if there is a legitimate dispute between Revenue and a tax practitioner or a person in business, which is why we have the Appeal Commissioners, is the balance of fairness tipped too much by holding these hearings in public?