Appeal Commissioners

(1) The Minister for Finance is obliged to appoint persons to be Appeal Commissioners for the purposes of the Income Tax Acts. Persons so appointed have the authority to exercise the powers, and to perform the duties, assigned to them under the Income Tax Acts.

(2) The Minister for Finance must direct what salary and expenses are to be allowed to the Appeal Commissioners.

(3) The Minister for Finance must lay an account of the appointment of Appeal Commissioners and their salaries before Dáil Éireann within 20 days of their appointments or within 20 days of Dáil Éireann resuming to sit where an appointment was made during a recess.

(4) Unless otherwise expressly provided for, the functions of the Appeal Commissioners or any other Commissioners may be carried out by any 2 or more Commissioners.

Relevant Date: Finance Act 2021