193. Deputy Catherine Murphy asked the Minister for Finance his views on whether the current complaints procedure under the Revenue sheriff's code of practice provides an appeals process that is fair and independent and in line with modern best practice in other countries; his views on whether the lack of a third party adjudicator in the appeals process undermines the fairness of appeals; if he intends to move amending legislation to ensure that provisions of the 1927 Act under which the Revenue Sheriff operates are modernised; and if he will make a statement on the matter. [17673/14]

Summary

193. Deputy Catherine Murphy asked the Minister for Finance his views on whether the current complaints procedure under the Revenue sheriff's code of practice provides an appeals process that is fair and independent and in line with modern best practice in other countries; his views on whether the lack of a third party adjudicator in the appeals process undermines the fairness of appeals; if he intends to move amending legislation to ensure that provisions of the 1927 Act under which the Revenue Sheriff operates are modernised; and if he will make a statement on the matter. [17673/14]

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• Tax Collection

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