Pearse Doherty (Donegal South West, Sinn Fein)
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We touched on this issue earlier, at which time the point was made by Revenue and the departmental officials that the tax paid on the decision of the Appeal Commissioners would be not be disputed. Reference was made earlier by the Revenue officials to €770 million in respect of which assessments had been made but collection could not proceed. Some of that €770 million relates to cases which arose prior to the 2014 change. As I understand it, if Revenue determined that I owed €1 million and I assessed myself as owing €500,000 and appealed on those grounds I would not be required to pay the €500,000 outstanding until the appeals process has been exhausted, a process we know can take a number of years.