Pearse Doherty (Donegal South West, Sinn Fein)
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188. To ask the Minister for Finance the purpose of the finance (tax appeals commission) Bill; and if he will make a statement on the matter. [3300/15]

Michael Noonan (Limerick City, Fine Gael)
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Among the measures announced in Budget 2014 was reform of the 'Role, functions and structure of the Office of the Appeal Commissioners, who hear appeals against assessments, decisions and determinations of the Revenue Commissioners on a variety of taxes, and of the tax appeals system'. The stated objective was "To ensure an enhanced and cost effective appeal mechanism for tax cases, providing transparency and increased certainty for taxpayers."

Since then a public consultation has taken place and officials of my Department have engaged with stakeholders regarding proposals for reform as well as with the Office of the Attorney General.

The Government has approved the drafting of the Finance (Tax Appeals Commission) Bill on the basis of heads of Bill which incorporate the following main elements: the establishment and structure of the Commission; appointment and removal process for Appeal Commissioners; terms and conditions of Appeal Commissioners; staff and funding of the Commission and its accountability. The heads also provide for a wide range of amendments to the legislation governing appeals in relation to the various taxes under the care of the Revenue Commissioners and consequential amendments to the various tax and duty Acts arising from the reform measures.

In accordance with the Agreed Protocol for Pre-Legislative Scrutiny by Oireachtas Committees, the heads of Bill were sent to the Joint Oireachtas Committee on Finance, Public Expenditure and Reform. The pre-legislative scrutiny process with the Joint Committee will commence this week.