Taxes Consolidation Act 1997 section 667F

Appeals officer

Section 667F enables the Minister for Agriculture, Food and the Marine to appoint appeals officers to hear appeals under the agricultural tax provisions, and sets out the qualifications, terms of office, and procedures applicable to such officers.

• Only practising solicitors or barristers with at least 5 years' experience may be appointed as appeals officers, and full-time State employees are excluded
• An appeals officer holds office for a 3-year term, may be reappointed, but cannot serve more than two consecutive terms
• Appeals officers must act independently, may establish their own procedures in consultation with the Minister, and must report periodically on their functions
• The Minister may remove an appeals officer for ill-health or stated misbehaviour, and must indemnify officers except where they act in bad faith