Minister Donohoe appoints the inaugural Chairperson of the Tax Appeals Commission

The Minister for Finance, Paschal Donohoe TD, has appointed Ms. Marie-Claire Maney as the inaugural Chairperson of the Tax Appeals Commission, following the completion of a process run by the Public Appointments Service. Ms. Maney takes up office from today (Wednesday 1 July).

The role of Chairperson was established by the Finance (Tax Appeals and Prospectus Regulation) Act 2019. In addition to being an Appeal Commissioner, Ms. Maney will be the head of the Tax Appeals Commission and will be responsible for the strategic direction and the overall management and performance of the Commission.

For the last 9 years, Ms. Maney has been the Revenue Solicitor and the Assistant Secretary and Head of the Investigation and Prosecution Division for the Revenue Commissioners. Previously, she was the Head of Legal Affairs and Human Rights for An Garda Síochána, acting Head of Legal Services for the Police Service of Northern Ireland, and a partner in an international law firm.

Ms. Maney will take responsibility for a significantly expanded Tax Appeals Commission. Following the recommendations of a 2018 independent review, staff numbers at the Commission have increased from 18 to 31, including three additional Temporary Appeal Commissioners appointed in the last year.

Commenting on the appointment, the Minister for Finance, Paschal Donohoe TD said:

ENDS

The Tax Appeals Commission

The Tax Appeals Commission (TAC) was established by the Finance (Tax Appeals) Act 2015, replacing the former Office of the Appeal Commissioners. It is an independent statutory body, under the aegis of the Department of Finance, whose main task is hearing, determining and disposing of appeals against assessments and decisions of the Revenue Commissioners concerning taxes and duties in accordance with the provisions of the Finance (Tax Appeals) Act, 2015. The TAC replaced the former Office of the Appeal Commissioners with effect from 21 March 2016.

Chairperson of the Tax Appeals Commission

An external review of the TAC, which assessed the operations and workload of the Commission, was conducted during 2018. One of the key recommendations of the review was that the Minister for Finance appoint a Chairperson of the TAC, to have responsibility for the leadership, governance and strategic direction of the Commission, and for the delivery of effective tax appeals system.

Legislative change was required to establish this role and the Finance (Tax Appeals and Prospectus Regulation) Act 2019, which amended the Finance (Tax Appeals) Act 2015, was enacted in December 2019.

A Ministerial Commencement Order, dated 18 December 2019, (S.I. No. 671/2019) gave effect to certain sections of the Finance (Tax Appeals and Prospectus Regulation) Act 2019, including the provisions to allow the Minister for Finance to appoint a Chairperson, following a recruitment process undertaken by the Public Appointments Service.

A Ministerial Commencement Order with effect from today (Wednesday 1 July) gives effect to the remaining sections of the Finance (Tax Appeals and Prospectus Regulation) Act 2019, specifying the functions and responsibilities of the Chairperson as Head of the Tax Appeals Commission.

Biography of Ms. Marie-Claire Maney

For the last 9 years, Ms. Maney has been the Revenue Solicitor and the Assistant Secretary and Head of the Investigation and Prosecution Division for the Revenue Commissioners. Previously, she was the Head of Legal Affairs and Human Rights for An Garda Síochána and acting Head of Legal Services for the Police Service of Northern Ireland. She was the first civilian of the PSNI to pass the Strategic Command Course.

Ms. Maney has been a decision maker on asylum cases of the International Protection Appeals Tribunal, the first Chair of the Irish Football Association Appeals Committee and a member of legal committee of UEFA. She taught tax law as an adjunct professor of the University of Ireland, Maynooth.

Before joining the public sector, she was a partner in an international law firm. She is a graduate of Cambridge University, Trinity College Dublin and recently Kings Inns.