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 except where being examined orally by the Appeal Commissioners.

(2) A penalty of €60 applies to a Commissioner who takes part in the determination of any such appeal or fails to withdraw from a case in which he/she has such an interest.

Relevant Date: Finance Act 2024