235. Deputy Shay Brennan asked the Tánaiste and Minister for Finance his response to concerns regarding changes to rules governing hearings at the Tax Appeals Commission; and if he will make a statement on the matter. [27129/26]

Sentiment score: 0.01

My question concerns the proposed changes to hearings of the Tax Appeals Commission, particularly the removal of the taxpayers' automatic right to a private hearing. It will instead become a matter of discretion for the commissioner. Is the Tánaiste concerned that this change will deter taxpayers from exercising their right to appeal a Revenue assessment?

Sentiment score: 0.01

The Tánaiste will appreciate that the right to challenge a Revenue assessment is a fundamental protection for every taxpayer, but this right has little value if exercising it carries an unacceptable personal or commercial cost. If public exposure alone is enough to deter a taxpayer from pursuing a legitimate appeal, we risk undermining the entire system. It is worth noting that 20% of determinations of the Tax Appeals Commission were found in favour of the appellant. Those taxpayers were of course correct to appeal. Under the proposed change, they would likely forgo their right to do so. Is the Tánaiste able to confirm whether the Department plans to carry out any assessment of the impact of these changes on taxpayers’ rights before this is progressed further?

Sentiment score: -0.01

The Tánaiste might appreciate that there is potentially a significant and expensive unintended consequence of this. As he is fully aware, Ireland’s attractiveness as a location for multinational investment depends significantly on our tax policy, particularly the certainty and fairness we apply to taxation matters. The Tánaiste may be aware that a risk review of 20 EU member states showed that all provided rights to private tax appeal hearings. The changes proposed in Ireland would leave us very much exposed as an outlier. For multinational companies weighing up where to invest, the confidentiality of their business affairs and tax proceedings matters greatly. A system that risks public exposure for disputing a Revenue assessment is unlikely to be viewed favourably by these multinationals. Given the magnitude and importance of corporation tax receipts to our public finances, how has the Tánaiste considered the significant risk to Ireland’s reputation as a competitive tax jurisdiction if this change to our tax appeals process is progressed?

Sentiment score: 0.09