Peter Burke (Longford-Westmeath, Fine Gael)
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It is important that the office is seen to hold the highest standards because it adjudicates on the fairness of tax decisions made by the Revenue Commissioners and which have been contested by taxpayers. Assessments may be raised by Revenue where taxpayers have not kept proper books and, therefore, it is important the TAC, in leading the charge on transparency, ensures it gets the best possible advice and has the most robust structures in place before it makes payments of this nature. It is unfortunate that the office fell short in this regard. It is important that the commission be seen to lead.

There are delays in hearing appeals. Some appeals have been in the system for a long time and one case, with €60,000 in dispute, has been in the system for six and a half years. The potential is for that taxpayer to be hit with an interest payment of €30,000, half of the assessment under adjudication. Does Mr. O'Mahony think that is fair? There is a penal interest rate and the clock is ticking while the commission is doing its work. If the appeal takes so long, there is no incentive for a taxpayer to make an appeal within the 30-day period and they will be concerned at having to bear the cost of inefficiencies in the commission.