Revenue Note for Guidance

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Revenue Note for Guidance

667F Appeals officer

Summary

This section enables the Minister for Agriculture, Food and the Marine to appoint an appeals officer to hear appeals under section 667G and, subject to a commencement order to be made by the Minister for Finance, section 285D. The qualifications required and the role of the appeals officer are defined.

Details

Appointment of appeals officer

The Minister may appoint an appeals officer for the purposes of hearing an appeal under section 667G and, subject to a commencement order to be made by the Minister for Finance, section 285D.

Appeals officer

An appeals officer must be either a practicing solicitor or barrister with at least 5 years experience and must not be in the full-time service of the State.

An appeals officer shall:

  1. hold office for a term of 3 years at the end of which term he or she will be eligible for reappointment,
  2. be independent in the performance of his or her functions,
  3. be paid such fees and allowances for expenses as the Minister may determine,
  4. submit a report in writing to the Minister in relation to the performance of his or her functions as an appeals officer at such intervals and in relation to such periods as are specified by the Minister.

Resignation or removal from office

An appeals officer may resign from office in writing to the Minister and the resignation shall take effect on the date on which the Minister receives the letter. Where, in the opinion of the Minister, an appeals officer has become incapable of performing his or her functions as an appeals officer due to ill-health or has committed stated misbehaviour, an appeals officer may be removed from office.

Term of office

An appeals officer may not serve more than two consecutive terms of office.

Procedures

An appeals officer may establish procedures to be followed by him or her in performing certain functions in his or her role as an appeals officer.

Indemnity

Aside from an act or omission committed in bad faith, the Minister shall indemnify an appeals officer in respect of any act done or omitted to be done by him or her in the performance or purported performance of his or her functions as an appeals officer.

Relevant Date: Finance Act 2021