Mr. Brian Duffy:

Obtaining a rehearing before a Circuit Court judge is a simple process. A person must in the first instance apply for the hearing to the Inspector of Taxes. It is then sent to the county registrar, following which it is listed to the next available date. In regard to appeals, a person is required under legislation to pay his or her tax prior to taking an appeal. If that person cannot pay the tax, a question then arises as to whether he or she was ever able to pay it. Such a person would then probably have to enter into negotiations with Revenue regarding his or her inability to pay the tax and the taking of an appeal in that regard. Any agreement reached in such a situation would be on the understanding that if the appeal goes against the applicant penalty interest of 11% would apply from the date on which he or she should have paid the tax. The Deputy might also query that in the context of his parliamentary question to Revenue.