Pat Buckley (Cork East, Sinn Fein)
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120. To ask the Minister for Finance when the Tax Appeals and Fiscal Responsibility Bill will be published; and if he will make a statement on the matter. [22682/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Drafting of the Finance (Tax Appeals and Fiscal Responsibility) Bill 2024 was approved by Government in June 2024. This Bill will amend the Finance (Tax Appeals Act) 2015 to make changes to how Appeal Commissioners are appointed, to provide for various grades of Appeal Commissioner and to make a number of amendments on foot of the 2021 Supreme Court judgement in respect of the Zalewski v. Adjudication Officer and WRC, Ireland and the Attorney General case. The Bill will also amend the Fiscal Responsibility Act 2012 to make a number of changes to administrative provisions relating to the Irish Fiscal Advisory Council.

Drafting of the Bill is underway and expected to be advanced during the summer session. Publication of the Bill will follow, subject to engagement and agreement between my Department and the Office of the Attorney General.