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Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: I thank Ms O'Brien and invite Mr. Duffy of William Fry to make his opening statement.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: I want to tease out a couple of points. How many appeal hearings take place annually?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: We do not know much in terms of openness and transparency which is a little ironic given that the Revenue Commissioners want to remove certain rights on the basis of openness and transparency. People are very much in awe of the Revenue Commissioners and would not like the idea of being put on public display. The kind of data that would be made public in an appeal case would be extensive....

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: We had a discussion at an earlier hearing about using a sledgehammer to crack a nut but we do not even know how many cases there are. Do we know the value of those cases in tax terms? In his opening statement, Mr. Des O'Leary from the Department of Finance stated, "As of last January, Revenue estimated that €770 million was in question where assessments had been raised but collection...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: Apart from what the delegation has gathered from its consultations, we know nothing about what is going on, not even the number of cases or their value. There is limited publication of determinations, which does not help in giving any guidance. However, now everything is going to be in public and it will all be in the public domain. Is there no better way to achieve the kind of knowledge...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion (27 Jan 2015)

Aideen Hayden: Given we do not really know very much about the system as it stands, that in itself is not open and transparent and not in the taxpayers’ interest. That clearly has to change. Obviously, there are concerns about delays. Canada, Australia and the UK have moved towards public hearings. However, the bottom line here is that Ireland is a very small country. We have to bear that in...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Scrutiny of EU Legislative Proposals (28 Jan 2015)

Aideen Hayden: I want to note on the public record decisions taken at the Joint Sub-Committee on European Scrutiny - Finance and Public Expenditure on 28 January 2015. By way of information for members, the committee at its meeting earlier today decided the following proposals warrant further scrutiny: COM (2015) 473 and COM (2015) 494. It was agreed that the following proposals, which are all 2014...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: I welcome the Minister for Public Expenditure and Reform, Deputy Brendan Howlin, and his officials to discuss the Comprehensive Expenditure Report 2015-2017. The report updates the multi-annual expenditure ceilings for the three year period 2015 to 2017. The objective of the comprehensive expenditure review process is to provide the Government with a comprehensive set of decision options...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: I thank the Minister. The first members to ask questions will be Deputies Sean Fleming, Barry, McDonald and a member of the Labour Party.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: I do.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: I thank Deputy Sean Fleming and I appreciate it. The clerk has confirmed that he is right. The order will be Deputies Sean Fleming and McDonald, after which a speaker from the Government parties will be called.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: I propose that, as usual, spokespersons will be called first and will have ten minutes, followed by other committee members, who will have five minutes, after which anybody else who wishes to ask questions may do so and they will also have five minutes. The clerk and I will keep an eye on the clock and I will advise speakers when there is a minute to go to allow them to wrap up. As always,...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: The Deputy has approximately three minutes left, so I was wondering whether he might-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: Unfortunately, the entire time-----

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: Given the number of members present, we will have plenty of time to revert to the Deputy.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: If Deputy McDonald wishes to proceed, that is her entitlement, but if she wants to wait, that would be fine.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: We will move to the Minister's response.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: Speak through the Chair, Deputies. I remind both parties of the need for civility.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: Deputy McDonald has ten minutes. There will be a certain level of flexibility, as we have shown so far.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Comprehensive Expenditure Report 2015-2017: Minister for Public Expenditure and Reform (28 Jan 2015)

Aideen Hayden: We will take note of that.

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