We have responded to the consultation on the reform of the Appeals System for Tax Matters. Our position is that the Office of the Appeals Commissioners must be organised in a cost efficient manner, the appointment of Appeal Commissioners must be transparent and determinations by the Appeals Commissioners should be readily available to the public.

In the CCAB-I submission we comment that the Appeals process should be informal and easily accessed by taxpayers, even more so now with the introduction of Local Property Tax which widens the self-assessed taxpayer base substantially. Among the other key points made in the submission are:

• To ensure a fair process for taxpayers, it is vital that there is a clear distinction between the Appeal Commissioners office from Revenue.
• The Office of the Appeal Commissioner should continue to be accountable to the Minister for Finance for its expenditure to ensure the transparency and cost effectiveness of the Office.
• Guidance and process documents are published on the Appeal Commissioners’ website and should be aimed at informing taxpayers.

The CCAB-I submission is published here.