Rose Conway Walsh (Sinn Fein) | Oireachtas source

I move recommendation No. 9:

In page 138, to delete line 19.

I want to speak on this recommendation. I know it is quite specialist but we have been contacted by a tax specialist who has brought concerns about the deletion of section 949AG. I understand that this provision, unless deleted, removes the right of the Tax Appeals Commission to require Revenue to provide the information which Revenue relied on to make an assessment. This is one of the very few balances which allows for the taxpayer to make a defence in an appeal situation. Could the Minister of State say if it is Revenue or the Tax Appeals Commission which is promoting this amendment and why it is considered necessary. It seems to me that this is an unnecessary removal. In natural justice, the Tax Appeals Commission should hear both sides of the question and the appellant should know what is the case against him or her. Section 949AG provides the mechanism which enables the appellant to establish that. Revenue is a respected and honest body, by all accounts. Nevertheless we have these safeguards for a reason. I would like to hear the Minister of State's justification for the removal.