Taxes Consolidation Act 1997 section 850

Appeal Commissioners

Section 850 provides for the appointment, remuneration, and functions of Appeal Commissioners who hear and determine tax appeals.

• The Minister for Finance must appoint Appeal Commissioners to hear and decide tax appeals.
• The Minister determines the salaries and expenses payable to Appeal Commissioners.
• Each appointment and prospective salary must be laid before Dáil Éireann within 20 days for approval.
• Unless expressly provided otherwise, Appeal Commissioner functions may be exercised by any two or more Appeal Commissioners.