292. Deputy Marian Harkin asked the Minister for Finance when the Revenue Commissioners introduced their petition process for dealing with challenges against disputed penalties and taxes levied pursuant to the Revenue Commissioners seize and release VRT enforcement procedure; if the petition process has a statutory basis; if prior to the introduction of the petition process individuals disputing compromise penalties and taxes had a statutory right to an independent appeal; and if he will make a statement on the matter. [35990/23]

Summary

292. Deputy Marian Harkin asked the Minister for Finance when the Revenue Commissioners introduced their petition process for dealing with challenges against disputed penalties and taxes levied pursuant to the Revenue Commissioners seize and release VRT enforcement procedure; if the petition process has a statutory basis; if prior to the introduction of the petition process individuals disputing compromise penalties and taxes had a statutory right to an independent appeal; and if he will make a statement on the matter. [35990/23]

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