First Previous (FARM TAX ACT, 1985)

17 1985

FARM TAX ACT, 1985

SCHEDULE

The Farm Tax Tribunal

Section 8 .

1. (1) The Tribunal shall consist of a chairman and such number of deputy chairmen (if any) and ordinary members as the Minister for Finance may, with the consent of the Minister for the Public Service, determine from time to time, being such number as the Minister for Finance considers necessary, for the performance by the Tribunal of its functions under this Act.

(2) The members of the Tribunal shall be appointed from time to time as occasion requires by the Minister for Finance and, subject to the provisions of this Act, shall hold office upon such terms and conditions as the Minister for Finance may, with the consent of the Minister for the Public Service, determine at the time of their appointment.

(3) The term of office of a member of the Tribunal shall be such period not exceeding 3 years as the Minister for Finance may, with the consent of the Minister for the Public Service, determine when appointing him and, subject to the provisions of this Schedule, a member of the Tribunal shall be eligible for re-appointment as such member.

(4) A member of the Tribunal may at any time resign his office as such member by letter addressed to the Minister for Finance and the resignation shall take effect on and from the date of receipt of the letter.

(5) Where a casual vacancy occurs among the members of the Tribunal, the Minister for Finance may, if he thinks it appropriate to do so, take such steps as are necessary to fill the vacancy and the person appointed to fill the vacancy shall hold office for the remainder of the term of office for which his predecessor was appointed.

(6) Members of the Tribunal shall be paid such remuneration (if any), and such allowances for expenses, as the Minister for Finance, with the consent of the Minister for the Public Service, may from time to time determine.

(7) (a) Where a member of the Tribunal is nominated as a member of Seanad Éireann or as a candidate for election to either House of the Oireachtas or to the Assembly of the European Communities or is regarded, pursuant to section 15 of the European Assembly Elections Act, 1977 , as having been elected to such Assembly to fill a vacancy, he shall thereupon cease to be a member of the Tribunal.

(b) A person who is for the time being entitled under the Standing Orders of either House of the Oireachtas to sit therein or who is a member of the Assembly of the European Communities shall, while he is so entitled or is such a member, be disqualified from becoming a member of the Tribunal.

2. (1) The Minister for Finance shall from time to time as occasion requires appoint a member of the Tribunal to be chairman thereof.

(2) Where the chairman of the Tribunal ceases during his term of office as such chairman to be a member of the Tribunal, he shall thereupon also cease to be chairman of the Tribunal.

(3) The chairman of the Tribunal shall, unless he sooner dies, resigns or otherwise ceases to be chairman, hold office as such chairman until the expiration of his term of office as a member of the Tribunal but, if he is re-appointed as a member of the Tribunal, he shall be eligible for re-appointment as chairman of the Tribunal.

3. (1) The Minister for Finance shall from time to time as occasion requires appoint a member of the Tribunal to be a deputy chairman thereof.

(2) Where a deputy chairman of the Tribunal ceases during his term of office as such deputy chairman to be a member of the Tribunal, he shall thereupon also cease to be a deputy chairman of the Tribunal.

(3) A deputy chairman of the Tribunal shall, unless he sooner resigns or otherwise ceases to be a deputy chairman, hold office as such deputy chairman until the expiration of his term of office as a member of the Tribunal but, if he is re-appointed as a member of the Tribunal, he shall be eligible for re-appointment as a deputy chairman of the Tribunal.

4. Whenever the chairman of the Tribunal is of opinion that for the speedy dispatch of the business of the Tribunal it is expedient that the Tribunal should act by divisions, he may direct accordingly, and, if he so directs, then, until he revokes his direction—

(a) the Tribunal may act by such number of divisions as may be determined by the chairman of the Tribunal from time to time,

(b) a division of the Tribunal shall consist of three members of the Tribunal chosen by the chairman of the Tribunal of whom at least one shall be the chairman or a deputy chairman of the Tribunal,

(c) the chairman of the Tribunal shall assign to a division of the Tribunal the appeals to be determined by it,

(d) the chairman of a division of the Tribunal shall be the chairman of the Tribunal or, if the chairman of the Tribunal is not a member of the division, the member thereof who is a deputy chairman of the Tribunal, and

(e) for the purposes of an appeal assigned to it, a division of the Tribunal shall have all the powers of the Tribunal and the chairman of a division of the Tribunal shall have all the power of the chairman of the Tribunal and references in this Act to the Tribunal and the chairman of the Tribunal shall be construed as including references to a division and the chairman of a division, respectively.

5. (1) If and whenever the number of members of the Tribunal is three, an appeal to the Tribunal shall be heard and determined by the three members.

(2) If and whenever the number of members of the Tribunal is more than three and a direction under paragraph 4 of this Schedule is not in force, an appeal to the Tribunal shall be heard and determined by three members thereof chosen by the chairman of the Tribunal and, if the chairman of the Tribunal is not among the members thereof chosen to hear and determine the appeal, one of those members chosen by the chairman of the Tribunal shall act as chairman thereof.

6. (1) The Tribunal shall hold sittings and at the sittings may take evidence and may receive submissions by or on behalf of the appellant and the respondent in an appeal under section 8 of this Act and any other person appearing to have an interest in or to be likely to be affected by the determination of the appeal.

(2) Sittings of the Tribunal shall be held in private.

7. A witness whose evidence has been, is being or is to be given before the Tribunal shall be entitled to the same privileges and immunities as a witness in a court.

8. A determination of the Tribunal at or in relation to an appeal may be that of a majority of the members hearing the appeal.

9. The chairman of the Tribunal may—

(a) direct in writing a person whose evidence is required by the Tribunal to attend before the Tribunal on a date and at a time and place specified in the direction and there to give evidence and to produce any document or thing in his possession or power specified in the direction,

(b) direct any such person to produce to him any specified document or thing in his possession or power,

(c) give any other directions for the purpose of an appeal that appear to him reasonable and just.

10. A person who—

(a) having been directed under paragraph 9 of this Schedule to attend before the Tribunal and having had tendered to him any sum in respect of the expenses of his attendance which a witness summoned to attend before the District Court would be entitled to have tendered to him, without just cause or excuse disobeys the direction,

(b) being in attendance before the Tribunal pursuant to a direction under the said paragraph 9, refuses to take the oath on being required by the Tribunal to do so or refuses to answer any question to which the Tribunal may legally require an answer,

(c) without just cause or excuse disobeys a direction under subparagraph (a) of the said paragraph 9 in relation to the giving of evidence or the production of a document or thing or a direction under subparagraph (b) or (c) of the said paragraph 9, or

(d) does any other thing in relation to the proceedings before the Tribunal which, if done in relation to proceedings before a court by a witness in the court, would be contempt of the court,

shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £700 or to imprisonment for a term not exceeding six months or to both.

11. If a person gives false evidence before the Tribunal in such circumstances that, if he had given the evidence before a court, he would be guilty of perjury, he shall be guilty of that offence.

12. The procedure of the Tribunal shall, subject to the provisions of this Act, be such as shall be determined by the Tribunal by rules made by it with the consent of the Minister for Finance and the rules shall, without prejudice to the generality of the foregoing, make provision for—

(a) notifying the persons concerned of the date, time and place of the relevant sitting of the Tribunal,

(b) enabling the persons concerned to present their cases to the Tribunal in person or through a representative,

(c) the examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by the Tribunal,

(d) the examination and cross-examination (on oath or otherwise as the Tribunal may determine) of witnesses before the Tribunal by or on behalf of the persons concerned,

(e) the determination by the Tribunal whether evidence at the Tribunal should be given on oath,

(f) the administration by the chairman of the Tribunal of the oath to witnesses before the Tribunal,

(g) the announcement at a sitting of the Tribunal of the determination or determinations of the Tribunal in relation to an appeal to it, and

(h) the making of a sufficient record of the proceedings of the Tribunal.

13. (1) Subject to subparagraph (3) of this paragraph, the Tribunal may order that the costs and expenses of a person concerned in an appeal to it under this Act in respect of the appeal shall be paid by another person concerned in the appeal, may determine the amount of any such costs and expenses and shall, unless there is good reason for not doing so, order that the costs and expenses of a successful appellant or respondent in an appeal to the Tribunal under this Act in respect of the appeal shall be paid by the unsuccessful respondent or appellant, as the case may be, in the appeal.

(2) The amount of the costs and expenses of a person, ordered by the Tribunal under this paragraph to be paid to the person may be recovered as a simple contract debt in any court of competent jurisdiction by that person from the person ordered by the Tribunal to pay them.

(3) The Tribunal shall not order that the costs and expenses of an appellant or respondent in an appeal to it under this Act shall be paid by an owner or occupier of an agricultural land holding other than that to which the appeal relates.

14. (1) Where a member of the Tribunal has a beneficial interest in land which is the subject of an appeal under section 8 of this Act or in any other land affected, or likely to be affected, by such an appeal, or has any other interest in the appeal which would be likely to influence him in relation to the determination of the appeal, the member shall—

(a) disclose to the Tribunal the nature of his interest,

(b) take no part in the discussion on, or consideration of, the appeal,

(c) neither vote nor otherwise act as a member of the Tribunal in relation to the determination of the appeal.

(2) For the purposes of this paragraph, a member of the Tribunal shall be regarded as having a beneficial interest in land if—

(a) he or his spouse is the owner or occupier of the land or the part owner or part occupier, whether as joint tenant, tenant in common or otherwise, with one or more other persons of the land, or

(b) he or his spouse is connected with the owner or occupier of the land or is an employer or employee or principal or agent of, or a trustee or caretaker of the land for, the owner or occupier thereof, or a person connected with such owner or occupier.

(3) For the purposes of this paragraph, an interest in land, or any other interest in an appeal under section 8 of this Act, which is so remote or insignificant that it cannot reasonably be regarded as likely to influence the person having it shall not be regarded as a beneficial interest in the land or, as the case may be, as another interest in an appeal under the said section 8 .

(4) (a) A person who contravenes or fails to comply with a requirement of this paragraph shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.

(b) In any proceedings for an offence under this subparagraph, it shall be a defence for the person charged with the offence to prove that at the time of the alleged offence he did not know and had no reason to believe—

(i) that he had a beneficial interest in the land concerned, or

(ii) that the beneficial interest to which the alleged offence relates was one in relation to which a requirement of this paragraph applied.

(c) Proceedings for an offence under this subsection shall not be initiated save by or with the consent of the Director of Public Prosecutions.

(5) A member of the Tribunal who is convicted of an offence under subparagraph (4) of this paragraph shall, on such conviction, cease to be such a member.

(6) Where a person who has a beneficial interest in land to which an appeal under section 8 of this Act relates contravenes or fails to comply with a requirement of this paragraph, such contravention or failure shall render invalid the determination of the appeal.

(7) Where a determination by the Tribunal of an appeal under section 8 of this Act is rendered invalid by virtue of subparagraph (6) of this paragraph, the appeal shall be determined again by the Tribunal.