Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

We brought in legislation last year to revamp the Office of the Appeals Commissioner. Provision was made for a third appeals commissioner to be appointed. Historically, there were two commissioners. We changed the process of appeal as well. Historically, appeals had to be channelled through the Office of the Revenue Commissioners. Now, appeals can go directly to the appeals commission. There was significant debate in the Dáil about it, including whether the appeals would be public or in cameraand so on. The estimate from the Tax Appeals Commission was that it needed extra money. Committee members will see from my initial statement that the extra money is being provided. The increase will be sufficient.

The Tax Appeals Commission was established as an independent statutory body on 21 March 2016 by the commencement of the Finance (Tax Appeals) Act 2015. Since then, the commission has put in place new rules and procedures reflecting the legislative changes introduced by the Act. It has commenced managing hearings and determining appeals in accordance therewith. The commission has also established a new website, which, later this year, will allow the electronic submission of appeals directly to the commission, on which written determinations are now available to the public and tax professionals. The commission is in the process of putting in place a new electronic case management system for the better management of its caseload.

There is a significant increase in the allocation. The increase is largely for the planned addition to staffing numbers and the provision of new ICT equipment, including the electronic case management system to which I referred. The short answer is "Yes", we believe the commission is sufficiently resourced to carry out the new job it has been asked to do.