Finance (Tax Appeals) Act 2015

An Act to revise the law concerning the making of appeals in matters of taxation (including in respect of stamp duties and of duties relating to customs and excise) and, for that purpose, to establish a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax Appeals Commission, and to define its functions, to amend the Taxes Consolidation Act 1997 and certain other enactments in respect of appeals of the foregoing kind and to provide for related matters.

[25 th December, 2015]

Be it enacted by the Oireachtas as follows:

PART 1 Preliminary and General

1. Short title and commencement

1. (1) This Act may be cited as the Finance (Tax Appeals) Act 2015.

• (2) This Act comes into operation on such day or days as the Minister may appoint by order or orders either generally or with reference to any particular purpose or provision and different days may be so appointed for different purposes or provisions.

2. Interpretation

2. In this Act—

“Act of 1997” means the Taxes Consolidation Act 1997;

“Appeal Commissioner” or “Commissioner” means, unless the context otherwise requires, a member of the Commission;

F1["chairperson" means the chairperson of the Commission;]

“Commission” shall be read in accordance with section 3(1);

“establishment day” shall be read in accordance with section 3(2);

“Minister” means the Minister for Finance;

“Taxation Acts” means—

• (a) the Tax Acts (within the meaning of section 1 of the Act of 1997),

• (b) the Capital Gains Tax Acts (within the meaning of section 1 of the Act of 1997),

• F2[(c) Parts 4A, 18A to 18D and 22A of the Act of 1997,]

• F3[(ca) Part 22B of the Act of 1997,]

• (d) the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,

• (e) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

• (f) the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

• (g) the statutes relating to the duties of excise and to the management of those duties,

• (h) the Customs Act 2015, and the enactments amending or extending that Act,

• (i) the Finance (Local Property Tax) Act 2012, and the enactments amending or extending that Act,

• F4[(j) the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,]

and any instrument made thereunder and any instrument that is made under any other enactment and which relates to tax (including in respect of stamp duties and of duties relating to customs and excise).

PART 2 Tax Appeals Commission

3. Establishment of Tax Appeals Commission

3. (1) There shall stand established, on the establishment day, a body to be known as An Coimisiún um Achomhairc Chánach or, in the English language, the Tax Appeals Commission, and which in this Act is referred to as the Commission.

• (2) The Minister shall by order appoint a day to be the establishment day (in this Act referred to as the “establishment day”) for the purposes of this Act.

• (3) The Commission shall be a body corporate with perpetual succession and an official seal and shall have power to sue, and may be sued, in its corporate name.

• (4) The seal of the Commission shall be authenticated by the signatures of both a member of the Commission, and a member of the staff of the Commission authorised by the Commissioners to act in that behalf.

• (5) Judicial notice shall be taken of the seal of the Commission and any document purporting to be an instrument made by, and to be sealed with the seal of, the Commission shall, unless the contrary is shown, be received in evidence and be deemed to be such instrument without further proof.

• F5[(6) The Commission may enter into agreements with other persons for the purposes of the performance of the functions of the Commission.]

4. Membership of Commission

4. (1) The Commission shall consist of such and so many members as the Minister determines and appoints under section 8 ; each member of the Commission shall be known as an “Appeal Commissioner” and, in this Act, is referred to as a “Commissioner”.

• (2) A temporary Commissioner appointed under section 9 shall not be regarded as a member of the Commission, but this is without prejudice to the provisions of that section.

4A. F6[Appointment of chairperson of Commission

4A. (1) The chairperson shall be appointed by the Minister from among persons in respect of whom a recommendation has been made under subsection (2).

• (2) The Minister shall request the Public Appointments Service to assess and select suitable candidates for appointment as the chairperson in accordance with the relevant provisions of the Public Service Management (Recruitment and Appointments) Act 2004 and, following such assessment and selection, to recommend individuals to the Minister for appointment.

• (3) The Minister may, from time to time, specify requirements that he or she considers to be requirements that must be complied with by a candidate for appointment as chairperson; the Public Appointments Service, in performing its functions under subsection (2), shall satisfy itself that those requirements are complied with by a candidate.

• (4) Without prejudice to the generality of subsection (3), the requirements that may be specified by the Minister under that subsection include—

• (a) the minimum period of practical experience, or type of practical experience, required of a candidate,

• (b) the academic or professional qualifications to be possessed by a candidate, and

• (c) subject to the Employment Equality Act 1998 , the health and age of a candidate.

• (5) A person shall be appointed as chairperson under subsection (1) for such term, not exceeding a period of 7 years, as the Minister determines and specifies in the appointment and, subject to this Act, shall hold office for that period accordingly.

• (6) Where—

• (a) a person has, in accordance with subsection (1), already been appointed as chairperson, and

• (b) that person’s first term of office as chairperson expires by passage of time,

then that person may be appointed as chairperson by the Minister for a second term.

• (7) The period of that second term shall be such as the Minister determines and specifies in the reappointment, but shall not exceed 7 years.

• (8) A person shall not be appointed as chairperson for more than 2 terms of office.

• (9) In addition to the limit provided by subsection (5) or (7) concerning the period of a chairperson’s term of office, the specification, under either such subsection, of a period of office shall be such as will result in section 15(1) (Commissioner must retire at retirement age) being complied with.

• (10) Where a person appointed as chairperson is not a Commissioner on the date that he or she is appointed as chairperson—

• (a) that person shall be deemed to be appointed as a Commissioner—

• (i) on the date of his or her appointment as chairperson, and

• (ii) for the term of his or her appointment as chairperson,

and

• (b) section 8(7) shall apply to that person as if he or she had been appointed in accordance with section 8(2) on the date of his or her appointment as chairperson.

• (11) If the circumstances specified in paragraphs (a) and (b) of subsection (6) apply in relation to a person but the person is not reappointed as chairperson under that subsection, the Minister shall lay a statement before Dáil Éireann giving the reason for not so reappointing the person.]

4B. F7[Resignation of chairperson

4B. (1) A chairperson may resign by written notice to the Minister stating his or her intention to do so.

• (2) Such a resignation shall take effect from a date that is not less than 3 months after the date of the notice referred to in subsection (1), unless the Minister approves its taking effect on an earlier date.]

4C. F8[Removal from office of chairperson

4C. (1) The Minister may at any time, for stated reasons, remove a chairperson from office for misbehaviour.

• (2) Without prejudice to subsection (1), the Minister may at any time remove a chairperson from office where the Minister considers that—

• (a) the chairperson has become incapable through ill health of effectively performing his or her functions as chairperson,

• (b) the chairperson’s removal is necessary or expedient for the effective performance by the Commission of its functions, or

• (c) a conflict of interest (with regard to the performance by the chairperson of his or her functions) arises on the part of the chairperson of such significance that the chairperson should cease to hold office.

• (3) Where the Minister removes a chairperson from office under this section, he or she shall lay a statement before Dáil Éireann giving the reason for the removal.]

4D. F9[Cessation of term of office of chairperson

4D. The term of office of a chairperson shall cease on the date that is the earliest to occur of the following:

• (a) the date of the expiry of his or her term of office as chairperson;

• (b) the date of his or her resignation or removal from office as a Commissioner;

• (c) the date of his or her resignation or removal from office as chairperson;

• (d) the date of he or she ceasing to hold office as a Commissioner in accordance with section 18.]

4E. F10[Temporary incapacity of chairperson

4E. Where the chairperson is for any reason temporarily unable to act as chairperson, the Minister may appoint another Commissioner to be the chairperson for the duration of that inability and the Commissioner so appointed may, for that duration, perform all of the functions assigned to the chairperson.]

4F. F11[Functions of chairperson

4F. (1) The chairperson shall carry on and manage, and control generally, the administration and business of the Commission and such other functions as are assigned to him or her by or under this Act.

• (2) Without prejudice to the generality of subsection (1), the chairperson shall perform the following functions in relation to the Commission:

• (a) ensure the integrity of the Commission’s accounting and financial reporting systems;

• (b) ensure that appropriate systems of control are in place, in particular systems for—

• (i) risk management,

• (ii) financial and operational control, and

• (iii) legal compliance;

• (c) ensure that the obligations of the Commission under the Freedom of Information Act 2014 are complied with;

• (d) ensure that the obligations of the Commission under data protection law are complied with;

• (e) ensure that the functions of the Commission are performed efficiently;

• (f) determine the priority as between appeals, having regard to the interests of justice and the efficient operation of this Act and Part 40A of the Act of 1997.

• (3) The chairperson shall establish and maintain efficient and effective systems and procedures so as to secure the processing, adjudication and determination of appeals in a timely and effective manner.

• (4) The chairperson may issue guidelines on the operation of the provisions of this Act or Part 40A of the Act of 1997 or any particular provision of this Act or Part 40A of the Act of 1997.

• (5) The chairperson may consult with the other Commissioners in relation to the administration and business of the Commission.

• (6) The chairperson shall convene a meeting with the other Commissioners at least once in each year to conduct a review of the performance by the Commissioners of their functions under this Act and Part 40A of the Act of 1997 in the period between the date of the meeting and the date on which the previous meeting was convened under this subsection or, in the case of the first meeting to be convened under this subsection, the period between the date of the meeting and the date on which section 5 of the Finance (Tax Appeals and Prospectus Regulation) Act 2019 came into operation.

• (7) The chairperson shall be the accounting officer in relation to the appropriation accounts of the Commission for the purposes of the Comptroller and Auditor General Acts 1866 to 1998.

• (8) The chairperson shall be accountable to the Minister for the efficient and effective management of the Commission and for the due performance of his or her functions.

• (9) Any function assigned by this Act to the chairperson, other than a function specified in any of subsections (4) to (8) or section 4G, may be performed by any one or more of the Commission’s staff acting under the chairperson’s authority.

• (10) In this section, “data protection law” means—

• (a) the Data Protection Acts 1988 to 2018,

• (b) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 20161 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC and all law of the State giving further effect to that Regulation, and

• (c) all law of the State giving effect or further effect to Directive (EU) 2016/680 of the European Parliament and of the Council of 27 April 20162 on the protection of natural persons with regard to the processing of personal data by competent authorities for the purposes of the prevention, investigation, detection or prosecution of criminal offences or the execution of criminal penalties, and on the free movement of such data, and repealing Council Framework Decision 2008/977/JHA.]

4G. F12[Reporting to chairperson

4G. (1) The chairperson may request a Commissioner to provide a report to the chairperson in relation to the functions, or any particular function, performed by that Commissioner under this Act or Part 40A of the Act of 1997.

• (2) Without prejudice to the generality of subsection (1), a request may be made under that subsection to provide a report in relation to the determination of an appeal by the Commissioner concerned.

• (3) A request under subsection (1) shall specify the information to be included in the report and the time within which the report is to be provided to the chairperson.

• (4) The chairperson shall specify a reasonable time for the provision of a report requested under subsection (1), taking into account the nature and extent of the information requested to be included in the report.

• (5) A Commissioner shall comply with a request made under subsection (1).]

5. Performance of Commission’s functions through Commissioners and staff

5. (1) Without prejudice to the general law in respect of bodies corporate performing, through natural persons, functions and to subsection (2) —

• (a) the Commission’s functions in relation to adjudicating on, hearing, determining and disposing of appeals under this Act (or the Act of 1997), and the doing of all other things in that behalf, are performable through the Commissioners, and

• (b) the provision made in respect of those matters by this Act (or the Act of 1997) is, accordingly, expressed by reference to the Commissioners and not the Commission.

• (2) Any function assigned by this Act or the Taxation Acts to the Commission or the Commissioners, other than a function specified in section 6(2)(b), (f), (g), or (j), may be performed by any one or more of the Commission’s staff acting under the Commission’s authority.

• (3) Notwithstanding anything in subsection (1) or (2), any proceedings by a person in respect of any decision, determination or other act to which either of those subsections applies (other than proceedings involving a right or liability personal to any officeholder or other individual mentioned in those subsections) shall be in the Commission’s corporate name, and not otherwise.

6. Functions of Commissioners

6. (1) The Commissioners may perform such functions as are assigned to them by this Act and by the Taxation Acts.

• (2) Without prejudice to the generality of subsection (1), the Commissioners shall perform the following functions in relation to the Taxation Acts—

• (a) deciding whether or not to accept an appeal,

• (b) deciding whether to declare, under section 949N(3) (inserted by section 34 ) of the Act of 1997, that a refusal to accept an appeal is final,

• (c) deciding on the appropriate procedure to be adopted in relation to an adjudication of an appeal,

• (d) giving directions to the parties to an appeal,

• (e) fixing dates, times and places for the hearing of appeals,

• (f) hearing an appeal where the Commissioners have decided that a hearing is the appropriate method of adjudicating on the appeal,

• (g) determining appeals,

• (h) providing written determinations,

• (i) publishing determinations,

• (j) stating and signing cases stated for the opinion of F13[the High Court, and]

• (k) F14[…]

• (l) doing all such other things as they consider conducive to the resolution of disputes between appellants and the Revenue Commissioners and the establishment of the correct liability to tax of appellants.

• (3) References in subsection (2) to accepting an appeal shall be read in accordance with Chapter 2 of Part 40A (inserted by section 34 ) of the Act of 1997.

• (4) The Commissioners shall perform their functions in a manner that has regard to the need for proceedings before the Commissioners—

• (a) to be accessible and fair, and

• (b) to be conducted as expeditiously as possible.

• (5) The Commissioners may adopt rules of procedure with respect to any of their functions and shall publish any rules so adopted.

7. Functions of Commissioners performable by one of their number

7. (1) Any provision of this Act, or the Taxation Acts, that confers a function on the Commissioners shall be read as conferring the function on, and accordingly as enabling, subject to the rules of procedure, if any, adopted under section 6(5), the function to be performed by, any one of the Commissioners.

• (2) Without prejudice to the generality of subsection (1), the granting of authority of the kind referred to in section 5(2) to a member or members of staff may, subject to the rules of procedure, if any, adopted under section 6(5), be done by any one of the Commissioners.

8. Appointment of Commissioners

8. (1) In this section “Act of 2004” means the Public Service Management (Recruitment and Appointments) Act 2004.

• (2) F15[Subject to subsections (6) and (7) and section 4A(10)], a Commissioner shall be appointed by the Minister from among persons in respect of whom a recommendation has been made under subsection (3).

• (3) The Minister shall request the Public Appointments Service to assess and select suitable candidates for appointment as a Commissioner in accordance with the relevant provisions of the Act of 2004 and, following such assessment and selection, to recommend individuals to the Minister for appointment.

• (4) The Minister may, from time to time, specify requirements that he or she considers to be requirements that must be complied with by a candidate for appointment as a Commissioner; the Public Appointments Service, in performing its functions under subsection (3), shall satisfy itself that those requirements are complied with by a candidate.

• (5) Without prejudice to the generality of subsection (4), the requirements that may be specified by the Minister under that subsection include—

• (a) the minimum period of practical experience, or type of practical experience, required of a candidate,

• (b) the academic or professional qualifications to be possessed by a candidate, and

• (c) subject to the Employment Equality Act 1998, the health and age of a candidate.

• (6) Notwithstanding subsection (2), the Minister may appoint as a Commissioner a person who, immediately before the establishment day, is serving as an Appeal Commissioner appointed in accordance with section 850 of the Act of 1997.

• (7) Notwithstanding subsection (2), in the following circumstances, that is—

• (a) a person has, in accordance with subsection (2), already beenappointed as a Commissioner, and

• (b) that person’s first term of office as Commissioner expires by passage of time,

then that person may be reappointed as a Commissioner by the Minister for a second term as provided for under section 13(3).

• (8) A person shall not be appointed as a Commissioner for more than 2 consecutive terms of office.

• (9) If the circumstances specified in paragraphs (a) and (b) of subsection (7) apply in relation to a person but the person is not reappointed as a Commissioner under section 13(3), the Minister shall lay a statement before Dáil Éireann giving the reason for not so reappointing the person.

9. Temporary Commissioners

9. (1) Subject to subsection (3), the Minister may from time to time appoint a judge of the Circuit Court (in this Act referred to as a “temporary Commissioner”) to perform a function of a Commissioner where the Commissioners are precluded from performing the function in accordance with section 11 (recusal).

• (2) The Minister may from time to time appoint a person on a temporary basis (in this Act also referred to as a “temporary Commissioner”) to perform a function of a Commissioner where, in the opinion of the Minister, circumstances (apart from those mentioned in subsection (1)) require such an appointment to be made.

• (3) The appointment of a judge of the Circuit Court as a temporary Commissioner shall not be made without the approval of the President of the Circuit Court.

• (4) A person shall be appointed as a temporary Commissioner upon such terms and conditions as the Minister determines to be appropriate and specifies in the appointment.

• (5) Without prejudice to the generality of subsection (4), an appointment under this section shall specify—

• (a) the period for which the appointment is to remain in force, and

• (b) the function or functions to be performed by the person appointed as a temporary Commissioner.

• (6) The following provisions of this Act shall not apply to a temporary Commissioner, namely —

• (a) section 8,

• (b) section 12, but this exclusion applies only to a temporary Commissioner appointed under subsection (1),

• (c) sections 13 and 14, and

• (d) section 15(2) to (6).

• (7) Notwithstanding that a temporary Commissioner is not, by virtue of section 4(2),to be regarded as a member of the Commission, where a function of a Commissioner falls to be performed by a temporary Commissioner, references in such of the provisions of—

• (a) this Act, other than those disapplied by subsection (6), or

• (b) the Taxation Acts,

as are relevant to the performance of that function, to—

• (i) a Commissioner, or

• (ii) a member of the Commission,

shall be read as including references to a temporary Commissioner.

10. Independence

10. Subject to this Act, the Commission and its members shall be independent in the performance of their functions.

11. Recusal

11. Where a Commissioner is interested in the Commissioner’s own right or in the right of any other person in any matter under appeal to the extent that the Commissioner considers that he or she will be unable to act impartially in the adjudication and determination of the matter, the Commissioner shall not take any part in that adjudication and determination.

12. Declaration on appointment

12. (1) Every person who is appointed as a Commissioner shall, before the first occasion of performance by the person of his or her functions as Commissioner, make and subscribe the declaration set out in Schedule 1.

• (2) For the avoidance of doubt,subsection (1) shall not apply in a case where a Commissioner is reappointed in accordance with section 13(3).

• (3) The declaration referred to in subsection (1) shall be made before a Peace Commissioner.

13. Term of office

13. (1) The appointment of a person as a Commissioner shall be on a full-time basis.

• (2) A person shall be appointed as a Commissioner for such term, not exceeding a period of 7 years, as the Minister determines and specifies in the appointment and, subject to this Act, shall hold office for that period accordingly.

• (3) If the circumstances specified in section 8(7)(a) and (b) apply to a person, then that person may be reappointed as a Commissioner by the Minister for a second term.

• (4) The period of that second term shall be such as the Minister determines and specifies in the reappointment but shall not exceed 7 years.

• (5) In addition to the limit provided by subsection (2) or (4) concerning the period of a Commissioner’s term of office, the specification, under either such subsection, of a period of office shall be such as will result in section 15(1) (Commissioner must retire at retirement age) being complied with.

• F16[(6) The sum of the periods of a person’s terms of appointment as Commissioner (including where that person is deemed to be appointed as a Commissioner under section 4A(10)(a)) shall not exceed 14 years.]

14. Terms and conditions of Commissioner’s appointment

14. (1) Subject to subsections (2) and (4), the appointment of a person as a Commissioner shall be subject to such terms and conditions as the Minister, after consultation with the Minister for Public Expenditure and Reform, determines.

• (2) There shall be paid to F17[each Commissioner, other than the chairperson,] such remuneration as the Minister for Public Expenditure and Reform may from time to time determine.

• (3) A Commissioner shall not hold F17[any other office (other than, in the case of the chairperson, the office of chairperson)] or employment in respect of which emoluments are payable or carry on any trade, business or profession.

• (4) In relation to a person to whom subsection (5) applies, the terms and conditions of his or her appointment as a Commissioner shall, notwithstanding subsections (1) and (2), not be different from those to which the office of Appeal Commissioner referred to in subsection (5) was, immediately before the establishment day, subject.

• (5) This subsection applies to a person appointed as a Commissioner who, immediately before the establishment day, is serving as an Appeal Commissioner appointed in accordance with section 850 of the Act of 1997.

14A. F18[Terms and conditions of chairperson's appointment

14A. (1) Subject to subsection (2), the appointment of a person as chairperson shall be subject to such terms and conditions as the Minister, after consultation with the Minister for Public Expenditure and Reform, determines.

• (2) There shall be paid to the chairperson such remuneration as the Minister for Public Expenditure and Reform may from time to time determine.]

15. Superannuation

15. (1) A Commissioner shall retire on attaining retirement age.

• (2) Subject to subsection (3), the Minister shall, with the consent of the Minister for Public Expenditure and Reform, make and carry out, in accordance with its terms, a scheme or schemes for the granting of pensions, gratuities or other allowances on retirement or death to or in respect of persons who have held the office of Commissioner.

• (3) A scheme made under this section shall not provide for the granting of pensions, gratuities or other allowances to or in respect of a person referred to in subsection (2) where the Single Public Service Pension Scheme applies to that person by virtue of Chapter 2 of Part 2 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.

• (4) The Minister may, with the consent of the Minister for Public Expenditure and Reform, at any time make and carry out, in accordance with its terms, a scheme or schemes amending or revoking a scheme under this section.

• (5) A scheme under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the scheme is passed by either such House within the next 21 days on which that House sits after the scheme is laid before it, the scheme shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

• (6) In this section “retirement age” means the age specified in section 13(2) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 or such later age as the Minister for Public Expenditure and Reform may, by order, determine under that Act.

16. Resignation

16. (1) A Commissioner may resign by written notice to the Minister stating his or her intention to do so.

• (2) Such a resignation shall take effect from a date that is not less than 3 months after the date of the notice referred to in subsection (1) unless the Minister approves its taking effect on an earlier date.

17. Removal from office

17. (1) The Minister may for stated reasons at any time remove a Commissioner from office for misbehaviour.

• (2) Without prejudice to subsection (1), the Minister may at any time remove a Commissioner from office where the Minister considers that—

• (a) the Commissioner has become incapable through ill health of effectively performing his or her functions as a Commissioner,

• (b) the Commissioner’s removal is necessary or expedient for the effective performance by the Commission of its functions, or

• (c) a conflict of interest (with regard to the performance by the Commission of its functions) arises on the part of the Commissioner of such significance that the Commissioner should cease to hold office.

• (3) Where the Minister removes a Commissioner from office he or she shall lay a statement before Dáil Éireann giving the reason for the removal.

18. Disqualification of Commissioner

18. (1) A Commissioner shall cease to hold office on—

• (a) being adjudicated bankrupt,

• (b) making a composition or arrangement with creditors,

• (c) being convicted, on indictment, of an offence, or

• (d) ceasing to be ordinarily resident in the State.

• (2) Where a Commissioner—

• (a) is nominated as a member of Seanad Éireann,

• (b) is nominated to stand as a candidate for election as a member of either House of the Oireachtas or to the European Parliament,

• (c) is regarded, pursuant to Part XIII of the Second Schedule to the European Parliament Elections Act 1997 as having been elected to the European Parliament to fill a vacancy, or

• (d) is or becomes a member of a local authority,

he or she shall thereupon cease to hold office.

• (3) A person who is, for the time being, entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the European Parliament shall, while he or she is so entitled or is such a member, be disqualified from becoming a Commissioner.

19. Funding of Commission

19. There shall be paid to the Commission out of moneys provided by the Oireachtas such allowances for expenses as the Minister for Public Expenditure and Reform may from time to time determine.

20. Staff of Commission

20. (1) There shall be employed in the office of the Commission so many officers and servants as the Minister shall from time to time determine after consultation with the Minister for Public Expenditure and Reform.

• (2) Members of the staff of the Commission shall be civil servants within the meaning of the Civil Service Regulation Act 1956.

21. Reports to Minister

21. (1) The F19[chairperson] shall, on or before 31 March in each year after the year in which this section comes into operation—

• (a) prepare a report in relation to the performance of F19[the functions of the Commissioners] in the preceding year, and

• (b) submit the report to the Minister.

• (2) The Minister shall cause copies of the report referred to in subsection (1) to be laid before each House of the Oireachtas, and, as soon as practicable after that is done, the F19[chairperson] shall publish the report on the internet.

• (3) The reference in subsection (1)(a) to the preceding year shall, in the case of the first report to be prepared under this section, be read as a reference to the period commencing on the establishment day and ending on 31 December 2015.

• (4) Where the inclusion of the following information is required—

• (a) by the Minister, which requirement the Minister (by virtue of this paragraph) has power to make, or

• (b) by virtue of any enactment apart from this subsection,

the report referred to in subsection (1) shall include such information of a statistical nature in relation to—

• (i) the notification of appeals,

• (ii) refusals to accept (within the meaning of Chapter 2 of Part 40A, inserted by section 34 , of the Act of 1997) appeals, and

• (iii) the adjudication on, and the hearing and determination of, appeals,

as is specified in the requirement of the Minister or the enactment concerned.

• (5) The F19[chairperson] may, from time to time, prepare and submit to the Minister such other reports in relation to F19[the activities of the Commissioners] as they consider appropriate.

• (6) The Minister may F19[require the chairperson], by direction in writing, to prepare and submit to him or her a report in relation to any particular matter relating to the activities of the Commissioners as the Minister considers appropriate.

• (7) The F19[chairperson] shall comply with a direction under subsection (6).

• (8) This section shall not operate to F19[require the chairperson] to include information in the report referred to in subsection (1) or (6) that, F19[in his or her opinion], would prejudice the performance by the Commissioners of their functions.

PART 3 Transitional Provisions

22. Part 3 (Interpretation)

22. (1) For the purposes of this Part an appeal shall be regarded as having been made when an appellant has sent a notice of appeal to the Revenue Commissioners or the Appeal Commissioners, as the case may be, in accordance with the relevant provision of the Taxation Acts.

• (2) For the avoidance of doubt, for the purposes of this Part an appeal shall be regarded as having been made when an appellant has sent a notice of appeal in the circumstances specified in section 933(7) of the Act of 1997.

• (3) In this Part—

“commencement date” means the date on which section 34 (which inserts Part 40A in the Act of 1997) comes into operation;

“existing appeal” shall be read in accordance with section 24 ;

“Part 40” means Part 40 of the Act of 1997;

“Part 40A” means Part 40A of the Act of 1997.

23. Part 40 not to apply in case of appeal made on or after the commencement date

23. Part 40 shall not apply to an appeal made on or after the commencement date.

24. Existing appeals: extent of application of Parts 40 and 40A to them

24. The extent of the application of the provisions of Part 40 and Part 40A, respectively, to an appeal made before the commencement date (in this Part referred to as an “existing appeal”) is provided for in sections 25 to 31.

25. Application of section 933(1) of Act of 1997 to existing appeal

25. (1) In this section references to section 933 are references to section 933 of the Act of 1997.

• (2) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the following is the case—

• (a) the person has not appealed against the refusal in accordance with section 933(1)(c), and

• (b) the period specified in that provision for the person’s doing so has not expired on or before the commencement date,

then section 933(1)(c) shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with that provision, section 933(1)(d) shall apply to the appeal.

• (3) Where, before the commencement date, an application by a person under subsection (1)(a) of section 933 has been refused under subsection (1)(b) of that section and the person has appealed against the refusal in accordance with section 933(1)(c), then, to the extent that the appropriate steps under section 933(1)(d) have not been taken in relation to the appeal before the commencement date, those steps shall be taken after that date and section 933(1)(d) shall, accordingly, apply to the appeal.

• (4) Where either—

• (a) an application by a person under subsection (1)(a) of section 933 has not been refused under subsection (1)(b) of that section, or

• (b) such an application is allowed by the Appeal Commissioners either pursuant to subsection (1)(d)(ii) of section 933 or following a hearing referred to in subsection (1)(d)(iii) of that section,

then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34 , of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34 , of that Act.

26. Application of section 933(7) of Act of 1997 to existing appeal

26. (1) In this section references to section 933 are references to section 933 of the Act of 1997.

• (2) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the following is the case—

• (a) the person has not appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, and

• (b) the period specified in the appropriate provision for the person’s doing so has not expired on or before the commencement date,

then section 933(7)(c) or (f), as appropriate, shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with the appropriate provision, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34 ) of the Act of 1997 and that section shall apply accordingly to the appeal.

• (3) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the person has appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, then, unless before the commencement date, the matter has been determined by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34) of the Act of 1997 and that section shall apply accordingly to the appeal.

• (4) Where, before the commencement date, either—

• (a) an application by a person under subsection (7)(a) or (d) of section 933 has not been refused under subsection (7)(b) or (e), as the case may be, of that section, or

• (b) such an application is allowed by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate,

then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34, of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34, of that Act.

27. Existing appeals: transition from procedures under Part 40 to those under Part 40A

27. (1) In this section “steps” includes steps to be taken by the appellant or other persons (including the Appeal Commissioners and a court) and, in the case of the Appeal Commissioners or a court, includes the hearing of an appeal, but neither this subsection nor subsection (2) prejudices the operation of section 25(2) and (3).

• (2) Without prejudice to subsections (3) to (5), if, before the commencement date, one or more steps under Part 40 in relation to an existing appeal remain to be taken, then on and from the commencement date—

• (a) no such steps shall be taken under Part 40, and

• (b) the steps under Part 40A analogous to those steps shall be taken,

and the provisions of Part 40A relevant to the taking of those steps shall apply accordingly.

• (3) Notwithstanding subsection (2), Chapters 1 and 3 of Part 40A shall apply to an existing appeal.

• (4) Notwithstanding subsection (2), where, in relation to an existing appeal—

• (a) a hearing has commenced but is not completed before the commencement date,

• (b) a hearing has been completed but the Appeal Commissioners have not made a determination before that date, or

• (c) the Appeal Commissioners have made a determination but the period specified in subsection (1) of section 942 of the Act of 1997 for the appellant to give the notice referred to in that subsection has not expired before that date,

sections 942 and 943 of the Act of 1997 shall continue to apply to the appeal.

• (5) For the avoidance of doubt, where a hearing has not commenced in respect of an existing appeal before the commencement date, section 942 of the Act of 1997 shall not apply to the appeal.

28. Appeal Commissioners vacating office before hearing or determination of appeal completed

28. Where, in relation to an existing appeal—

• (a) a hearing has commenced but is not completed before the commencement date, or

• (b) a hearing has been completed but a determination has not been made before that date,

by the one or more Appeal Commissioners who presided over the hearing (and the omission to complete or do the foregoing thing is due to those Appeal Commissioners having vacated, in whatever circumstances, office), the appeal shall, as one or more other Appeal Commissioners decide, either—

• (i) be reheard by the latter Appeal Commissioners as if the first hearing had not taken place, or

• (ii) instead of being reheard, be adjudicated on and determined, subject to subsection (3) of that section, in accordance with section 949U of the Act of 1997,

and, following the taking of such steps, the provisions otherwise of Part 40A shall apply accordingly.

29. Cases stated - particular instances of steps remaining to be taken

29. (1) With respect to the provisions made by this section and section 30 —

• (a) those provisions supplement section 27(2), and

• (b) so far as those provisions provide for the taking of steps after the commencement date, those provisions shall be read as providing for those steps to be taken under Part 40A (or under that Part in conjunction with the additional provision made by those provisions),

and, following the taking of such steps, the provisions otherwise of Part 40A shall apply accordingly.

• (2) If—

• (a) any of the steps in the stating and signing of a case for the opinion of the High Court on the determination of the Appeal Commissioners remain to be taken before the commencement date, and

• (b) the one or more Appeal Commissioners who heard the appeal have vacated, in whatever circumstances, office,

the vacation of office by those Appeal Commissioners shall not prevent the application of section 27(2) to the taking of such steps, which steps may be taken after the commencement date by one or more other Appeal Commissioners.

• (3) Subsection (4) applies if the circumstances referred to in subsection (2)(a) apply in the particular case, irrespective of whether the circumstances referred to in subsection (2)(b) also apply in the particular case (and if the circumstances referred to in both of those paragraphs so apply subsection (4) applies notwithstanding that subsection (2) provides for certain steps to be taken by Appeal Commissioners other than the one or more Appeal Commissioners who heard the appeal referred to in that subsection).

• (4) Where this subsection applies, the Appeal Commissioners shall serve a notice on each of the parties to the appeal, the subject of the proposed case stated, requesting the party to state to the Appeal Commissioners, within a period specified in the notice, whether the party wishes—

• (a) the Appeal Commissioners to rehear the appeal, or

• (b) the completion and signing of the case stated to be proceeded with.

• (5) Where both of the parties state to the Appeal Commissioners, within the period specified in the notice concerned under subsection (4) —

• (a) that they wish the appeal to be reheard by the Appeal Commissioners, the appeal shall be reheard by the Commissioners, or

• (b) that they wish the completion and signing of the case stated to be proceeded with—

• (i) subject to subparagraph (ii), the Commissioners shall complete the case stated and sign it, or

• (ii) if section 30 applies, the Commissioners shall comply with that section and complete the case stated and sign it in accordance with that section.

• (6) Subject to subsection (7), if the service of a notice under subsection (4) does not result in a statement that falls within subsection (5)(a) or (b), the Appeal Commissioners shall complete the case stated and sign it.

• (7) If—

• (a) the service of a notice under subsection (4) does not result in a statement that falls within subsection (5)(a) or (b), and

• (b) section 30 applies,

the Appeal Commissioners shall comply with that section and complete the case stated and sign it in accordance with that section.

• (8) Subsection (9) applies to a case stated sent to the High Court in circumstances in which, by virtue of this section (or this section and section 30), a case stated may be completed and signed by Appeal Commissioners other than the one or more Appeal Commissioners who heard the appeal, the subject of the case stated, and the reference in subsection (9) to the relevant circumstances is a reference to both—

• (a) the fact of the second-mentioned Commissioners in this subsection having vacated, in whatever circumstances, office, and

• (b) the fact of the case stated having been completed and signed by the first-mentioned Commissioners in this subsection.

• (9) If, on or after the sending to it of a case stated to which this subsection applies, the High Court is of the opinion that having regard to—

• (a) the particular issues arising in the case stated, or

• (b) the likelihood of there being exercised by it the powers under section 949AR(1)(b) or (2) of the Act of 1997 in relation to the case stated,

the proceeding by it to deal, or further deal, with the case stated would not, by reason of the relevant circumstances, be consistent with the due administration of justice, it shall decline to deal, or further deal, with the case stated and may make an order directing that the appeal, the subject of the case stated, be reheard by the Appeal Commissioners or such other order as it deems just.

30. Supplemental provisions in relation to section 29

30. (1) In this section “appeal” means the appeal the subject of the determination referred to in section 29(2)(a).

• (2) If, before the commencement date—

• (a) the one or more Appeal Commissioners who heard the appeal had recourse to the practice of permitting the parties to the appeal to agree the terms of a draft of the case stated (with a view to the parties submitting such terms, as so agreed, to the Appeal Commissioners), and

• (b) such terms have not been agreed between the parties and submitted to the Appeal Commissioners,

then, subject to subsection (3), as soon as practicable after the commencement date the Appeal Commissioners shall serve a notice on each of the parties requesting them, within a period specified in the notice, to endeavour to agree the terms of a draft of the case stated and submit such terms, as so agreed, to the Appeal Commissioners and that notice shall contain a statement that, if the parties do not agree the terms of such a draft, and submit them to the Appeal Commissioners, within the foregoing period, the Appeal Commissioners shall take the action referred to in subsection (4).

• (3) A notice under subsection (2) —

• (a) shall not be served before the service of a notice under section 29(4) in relation to the appeal, and

• (b) shall not, in any event, be served if the service of a notice under section 29(4) in relation to the appeal has resulted in a statement that falls within section 29(5)(a).

• (4) If the terms of a draft of the case stated, as agreed between the parties, are not submitted to the Appeal Commissioners within the period specified in the notice concerned under subsection (2), the Appeal Commissioners shall, as soon as practicable, complete the case stated and sign it.

• (5) If—

• (a) the terms of a draft of the case stated, as agreed between the parties, are submitted to the Appeal Commissioners within the period specified in the notice concerned under subsection (2), or

• (b) before the service of such a notice on them, the terms of a draft of the case stated, as agreed between the parties, have been submitted to the Appeal Commissioners,

the Appeal Commissioners shall, using the whole or part of those terms as they determine for the following purpose (or the whole or part of them with such modifications as they determine and make to them for the following purpose), complete the case stated and sign it.

31. Transmission of existing appeals to Appeal Commissioners

31. (1) Where, before the commencement date, following the completion of steps under section 933(1) or (7) of the Act of 1997 in relation to an existing appeal it fell to the Revenue Commissioners to transmit the appeal to the Appeal Commissioners but such transmission has not been done before that date, the Revenue Commissioners shall, subject to subsections (2) and (6), transmit the appeal to the Appeal Commissioners as soon as practicable after that date.

• (2) Before transmitting the appeal to the Appeal Commissioners, the Revenue Commissioners shall notify the appellant of the requirement imposed on the Revenue Commissioners under subsection (1) in that behalf, and such notification shall request the appellant to indicate to the Revenue Commissioners whether he or she wishes—

• (a) to settle the appeal by agreement in accordance with section 949V of the Act of 1997 as if a notice of appeal had been given to the Appeal Commissioners, or

• (b) to have the appeal transmitted to the Appeal Commissioners,

and the Revenue Commissioners may, in such a notification, specify the period within which the appellant must indicate to them the person’s wishes as to the matters referred to in paragraphs (a) and (b).

• (3) At any time after the commencement date (and at that time the Revenue Commissioners have not complied with subsection (2) in relation to the appeal concerned), the appellant concerned may apply to the Appeal Commissioners for a direction requiring the Revenue Commissioners to transmit the appeal to the Appeal Commissioners and the Appeal Commissioners having considered the application may give such a direction accordingly.

• (4) If, for whatever reason, the Revenue Commissioners are unable to effect the notification of an appellant required under subsection (2), they shall, subject to subsection (6), transmit the appeal to the Appeal Commissioners.

• (5) Where, following notification of the appellant under subsection (2), the wishes of the appellant indicated to the Revenue Commissioners in accordance with that subsection are those referred to in paragraph (a) of that subsection, but the appeal is not settled by agreement as mentioned in that paragraph, the Revenue Commissioners shall transmit the appeal to the Appeal Commissioners.

• (6) Notwithstanding subsections (1) and (4), the Revenue Commissioners shall not be required to transmit an appeal to the Appeal Commissioners if the Revenue Commissioners, having reviewed the matter being appealed, form the view that the action, decision or determination that gave rise to the appeal should not be upheld, and where such a view is formed by them—

• (a) that view shall be reduced to writing, and

• (b) all steps as are appropriate in consequence of the formation of that view shall be taken by them.

32. Transitional provision in relation to records

32. Each record held by the Appeal Commissioners appointed in accordance with section 850 of the Act of 1997, being a record held by them immediately before the establishment day, shall, and on and from that day, be taken to be held by the Commission.

33. References to Appeal Commissioners in other enactments

33. References to Appeal Commissioners (however expressed) in any Act passed before the establishment day, or in any instrument made before that day under an Act, shall be read as references to Appeal Commissioners appointed under this Act, unless the context otherwise requires.

PART 4 Appeals to Appeals Commissioners - Insertion of Part 40A in Act of 1997

34. Appeals to Tax Appeals Commission under Act of 1997

34. The Act of 1997 is amended by inserting the following Part after Part 40—