The Irish Tax Institute has welcomed the publication of the Joint Oireachtas Committee report on the Revised General Scheme of the Finance (Tax Appeals and Fiscal Responsibility) Bill 2024, which recommends no change to the existing right of taxpayers to request a private hearing before the Tax Appeals Commission (TAC).
Under the current regime, a taxpayer who requests a private hearing must be granted one, with published determinations anonymised to protect their identity. The proposed legislation would fundamentally change the current provisions, giving the Appeal Commissioners discretion over whether hearings are held in public or private and by limiting the redaction of TAC determinations to cases where there are “special and limited circumstances”.
The Irish Tax Institute appeared before the Joint Oireachtas Committee in March and made detailed submissions, including a summary of more than 220 detailed responses to a survey which found significant concerns among members about privacy, and comparative research showing Ireland’s current regime sits within the European norm. The Institute also received a Senior Counsel legal opinion that confirms the result of the Zalewski case does not mandate the proposed changes.
Commenting, Institute President Shane Wallace said “We are very pleased the Committee has agreed with our position and recommended the status quo be maintained.
“From the outset, the Institute has noted that these changes would undermine the appeals process, reduce access to justice and leave Ireland as an outlier among EU member states. It is clear that the Joint Oireachtas Committee members also have serious concerns regarding the proposed changes, and we would again urge the Minister and the Department of Finance not to proceed with these amendments.”
