Revenue Note for Guidance

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Revenue Note for Guidance

667G Appeals

Summary

This section provides for an appeals mechanism in relation to decisions of the Minister for Agriculture, Food and the Marine.

Detail

Decisions of the Minister

The Minister will give notice in writing to the primary participant of his or her decision:

  • to refuse to enter the farm partnership on the register of farm partnerships or the register of succession farm partnerships,
  • to remove the farm partnership from the register of farm partnerships as a result of the failure of the primary participant to notify the Minister within 21 days of any change to the farm partnership,
  • not to amend an entry on the register of farm partnerships as a result of an alteration to the farm partnership,
  • to refuse to approve the business plan of a farm partnership,
  • to remove the farm partnership from the register of farm partnerships or the register of succession farm partnerships.

Notice

The notice of the Ministers decision shall include reasons for the decision. Should the primary participant wish to appeal a decision, a written notice specifying the grounds for appeal, must be submitted within 21 days of the date of the Minister’s decision. The decision of the Minister is deemed to be suspended until the decision becomes final or an appeal is disposed of.

Final decision

Provided no appeal is made by the primary participant under this section, the decision of the Minister shall become final 21 days after the date of the notice under subsection (1).

Notice of appeal

A notice of appeal must comply with subsection 2(b) and must be accompanied by the appropriate fee.

Procedure on appeal

For the purpose of an appeal the appeals officer:

  1. must notify the Minister of the appeal,
  2. must request submissions from the parties to the appeal which must be furnished to the appeals officer within the required period,
  3. may hold a hearing, and
  4. may request additional information from the parties to the appeal or other persons which must be furnished to the appeals officer within the required period.

Hearing

If a hearing is held, each of the parties to the appeal is entitled to be heard at the hearing and the appeals officer may adjourn the hearing at any stage until a date specified by the appeals officer.

Consideration of an appeal

When considering an appeal under this section the appeals officer shall consider the submissions from the parties to the appeal, the evidence presented at any hearing of the matter and all information furnished to the appeals officer.

Decision of appeals officer

On completion of his or her consideration of an appeal, and within 42 days from the date of the notice of the appeal, the appeals officer shall make a decision determining the appeal. The appeals officer shall notify the parties to the appeal of his or her decision as soon practical after the decision is made.

Application to the High Court

Following the appeals officer’s decision, a party to an appeal may apply to the High Court on a point of law. The determination of the High Court is final and conclusive. An application to the High Court must be made not later than 14 days after the appeals officer has notified the parties of the decision.

Relevant Date: Finance Act 2021