In December, we updated readers on our submission to the Joint Oireachtas Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation (“Joint Committee”) in relation to the pre-legislative scrutiny of the Revised General Scheme of the Finance (Tax Appeals and Fiscal Responsibility) Bill 2025. Last week, we received an invitation from the Joint Committee to attend a sitting of that committee at the Oireachtas this Wednesday 25 March 2026 at 6.30pm. The session will be held in Committee Room 3 and will be broadcast on www.oireachtas.ie.
The Revised General Scheme includes proposals to substantially amend the procedures of the Tax Appeals Commission, particularly by shifting the discretion on private hearings from the taxpayer to the Appeals Commissioner. The amendments are being proposed following advice from the Attorney General. While that advice is not available publicly, it is understood, based on earlier sessions of the Joint Committee, that the Attorney General’s view is supported by his interpretation of the decision in Zalewski v Workplace Relations Commission [2022] 1 IR 421 (“Zalewski”).
Zalewski is a Supreme Court decision that examined the administration of justice in the context of the Workplace Relations Commission. In our submission, we set out our position that the nature of appeals taken to the Tax Appeals Commission are substantially different in depth and sensitivity to those taken to the Workplace Relations Commission. We have also expressed our concerns that removing the opportunity to have an appeal heard privately will effectively create a barrier to justice for a great many taxpayers.
We will have a full update on Wednesday’s session in next week’s Tax Newsletter. We note for completeness that the Institute is being represented by members of the Institute’s Tax Policy and Administration Committee.
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