Darragh O'Brien (Fianna Fail) | Oireachtas source

I thank the Minister of State for outlining the provisions of this Bill. The single fact that will shock people is the Revenue Commissioners sometimes get things wrong. In response to a question tabled by Fianna Fáil's finance spokesperson in the Dáil, Deputy Michael McGrath, it was revealed that in approximately 26% of cases, appeals were decided in favour of the taxpayer. This demonstrates there is a requirement for an appeal mechanism. Fianna Fáil welcomes this Bill because it will update and modernise the appeal system. The Minister of State has outlined from where this derives and it effectively dates back to the 17th century. All Members seek to have this process modernised, particularly when one considers the delays in processing some appeals. While there may be some valid reasons, more than 600 appeals have been pending for more than five years and 30 appeals have been pending for more than ten years. Such figures and instances certainly means the system should be streamlined. It will help greatly that decisions will be made within 90 days and will be published in public via the Internet. I certainly welcome this because other potential appellants will be able to see on the public record how other appeals were heard and how they were found. This then could lead to someone deciding whether to take an appeal in certain instances and this is to be welcomed.It was mentioned in the Dáil, and I repeat it here, that removing the option to appeal to the Circuit Court is a concern, but it does not mean we will not support the Bill. We will support the Bill, but the appeal issue should be looked at again. By removing the option to appeal to the Circuit Court, the only appeal would be on a point of law. Anyone going into court to argue a specific point of law knows that it remains on that item alone. I am not sure why that appeal option has been removed and I cannot see the reason in the Minister of State's speech. Perhaps he could address that specific issue in his response to the House and it may be possible to have this reviewed next year to see how it works. I will not detain the House. Fianna Fáil supports the Bill but once it is in place, the historical appeals should be tracked and a review held into how the backlog is to be tackled. It can then be established if the target of 90 days is being reached in which appeals are heard and decided on.

I welcome the Minister of State's comments that any future appointments would be made through the Public Appointments Service, PAS, an open process, and ratified by the Minister. The positions will still be decided by the Minister but through the PAS, which is an important step forward. The Circuit Court concern is the one point on which Fianna Fáil would want further consideration. We support the Bill, it is very welcome and it will make a difference to many people. There are instances where over 25% of appeals have been found in favour of the taxpayer, which shows the importance of having an appeals system. It is hoped this legislation will allow a more streamlined and efficient approach.