Roderic O'Gorman (Dublin West, Green Party)
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283. To ask the Minister for Finance to provide a list of regulatory, appeal or other bodies, either funded by or under the remit of his Department, which are quasi-judicial in nature. [13574/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I wish to advise the Deputy that it is difficult to define where the perimeter of what constitutes “quasi-judicial” lies, however, those bodies under the Aegis of my Department which adjudicate disputes between parties where the outcome of that adjudication is binding on the parties unless appealed are deemed quasi-judicial in nature and are listed below.

The Central Bank of Ireland is quasi-judicial in nature.

The Disabled Drivers Medical Board of Appeal is comprised of medical professionals and is independent in its functions and decisions. The Board Members exercise their clinical expertise in their decisions and so it is both a clinical and a quasi-judicial decision-making process.

The Financial Services and Pensions Ombudsman make legal findings on complaints about financial services and pension firms. The body are funded by a combination of an industry levy and Exchequer funding.

The Irish Financial Services Appeals Tribunal is quasi-judicial in nature.

The Tax Appeals Commission is an independent statutory body tasked with providing a modern and efficient appeals process in relation to the hearing and adjudication of tax disputes, in accordance with the provisions of relevant legislation.