Disqualification of Commissioners in cases of personal interest

(1) A Commissioner is debarred from involving himself or herself in any income tax appeal, proceedings or matter in which he/she has an interest either on his/ her own behalf or on behalf of another person.

(2) A penalty of €60 applies to a Commissioner who fails to withdraw from a case in which he/she has such an interest.

(3) For the purposes of corporation tax, an Appeal Commissioner is debarred from taking part in an appeal where he/she has an interest in his/her own right or in the right of any other person, in any matter under the appeal.

Relevant Date: Finance Act 2021