Mr. Gary Tobin:

All the Senator's comments are fair and they relates to concerns that Deputies and individuals may have. One of the issues is the appeal system has not changed for a long time. Mr. Smyth said it goes back to the 19th century. Our reason, and that of the Minister for Finance, for bringing forward the legislation is to modernise and improve the process. A number of years ago, the representative bodies and stakeholders, including the Institute of Taxation and Chartered Accountants Ireland, came to us and asked for reform of the system. Were it not for the financial crisis and other issues, we would have liked to reform the system sooner but, unfortunately, we have the system we have and we are now trying to reform it.

If there are any concerns about proposed reforms then sometimes nothing can happen and perhaps that is what has happened in the past. Therefore, one is left with a very imperfect system and nothing changes. We have deliberately tried to put forward a very modern and transparent system. We have been mindful of the fact that this is the way in which systems, increasingly, are moving.

It has been alluded to that taxpayers are afraid of the Revenue Commissioners. I work for the Department of Finance and do not think anyone is afraid of us. One of the ways in which we could reduce some of the fear - if there is any - about the Revenue Commissioners is if there was more transparency around some of the appeals processes. It seems to me that this matter is a bit of a black box. People do not know how the appeals system works and one could rightly accuse various stakeholders for that situation. Perhaps a bit more transparency would help reduce some of the fear but that is just my thought on the matter.

There is a danger that if we do not grasp the nettle, in this whole area, it is quite likely we will be left with a very imperfect system which would be a pity. Clearly, there are differences on specific points, around some of the issues mentioned, between us and the stakeholders. However, there is probably more on which we agree on in terms of the need for reform. My colleague, Mr. O'Leary, will comment on time limits.