Revenue Note for Guidance
This section enables the Minister for Agriculture, Food and the Marine to appoint an appeals officer to hear appeals under section 667G. The qualifications required and the role of the appeals officer are defined.
The Minister may appoint an appeals officer for the purposes of hearing an appeal under section 667G.
An appeals officer must be either a practicing solicitor or barrister with at least 5 years experience and must not be in the full-time service of the State.
An appeals officer shall:
An appeals officer may resign from office in writing to the Minister and the resignation shall take effect on the date on which the Minister receives the letter. Where, in the opinion of the Minister, an appeals officer has become incapable of performing his or her functions as an appeals officer due to ill-health or has committed stated misbehaviour, an appeals officer may be removed from office.
An appeals officer may not serve more than two consecutive terms of office.
An appeals officer may establish procedures to be followed by him or her in performing certain functions in his or her role as an appeals officer.
Aside from an act or omission committed in bad faith, the Minister shall indemnify an appeals officer in respect of any act done or omitted to be done by him or her in the performance or purported performance of his or her functions as an appeals officer.
Relevant Date: Finance Act 2019