Farm Tax Act, 1985

Farm Tax Commissioner.

14.—(1) There shall stand established, for a period of five years from the passing of this Act or such longer period as may be prescribed from time to time by the Minister for Finance, the office of Farm Tax Commissioner and the holder of the office shall be known as the Farm Tax Commissioner and is referred to in this Act as “the Commissioner”.

(2) The Commissioner shall be appointed by the Minister for Finance.

(3) (a) The Commissioner shall hold office on such terms and conditions and receive such remuneration and allowances as the Minister for Finance may, with the consent of the Minister for the Public Service, determine.

(b) The Minister for Finance may, with the consent of the Minister for the Public Service, make and carry out in accordance with its terms a scheme or schemes for the granting of pensions, gratuities or other allowances on retirement or death to or in respect of persons who have held the office of Farm Tax Commissioner.

(c) The Minister for Finance may, with the consent of the Minister for the Public Service, make and carry out in accordance with its terms a scheme or schemes amending or revoking a scheme or schemes under this section (including a scheme under this paragraph).

(4) The Commissioner shall be independent in the performance of his functions.

(5) A person appointed to be the Commissioner shall hold office for such period not exceeding 5 years as the Minister for Finance may determine when appointing him, but the Minister for Finance may whenever he thinks fit, continue the appointment (including an appointment previously continued under this subsection) for such further period not exceeding five years as he considers appropriate.

(6) The Commissioner may do all such acts or things as are necessary or expedient for the purpose of the exercise of his functions under this Act.

(7) The Minister for Finance may, with the consent of the Minister for the Public Service, appoint such and so many persons to be members of the staff of the Commissioner as the Minister for Finance may determine.

(8) The Civil Service Commissioners Act, 1956 and the Civil Service Regulation Acts, 1956 and 1958 and the Superannuation Acts, 1834 to 1963 shall apply to members of the staff of the Commissioner.

(9) The Commissioner shall furnish to the Minister for Finance such information regarding the performance of his functions as the Minister for Finance may from time to time request.

(10) (a) The Commissioner may be removed from office at any time by the Minister for Finance.

(b) If the Commissioner is removed from office under this subsection, the Minister for Finance shall cause to be laid before each House of the Oireachtas a statement of the reasons for the removal.

(11) (a) Whenever it appears to the Minister for Finance that the Commissioner is temporarily unable to discharge his duties, the Minister for Finance may appoint a person to act in the place of the Commissioner during such inability or for such shorter period as the Minister for Finance thinks proper.

(b) A person appointed under paragraph (a) of this subsection shall have all the functions of the Commissioner and references in this Act to the Commissioner shall be deemed to include references to such a person.

(12) Whenever the Commissioner so requests, An Foras Talúntais and An Chomhairle Oiliúna Talmhaíochta or either of them shall permit agricultural land occupied by them or it, as the case may be, to be used by the Commissioner for the purposes of his functions (including the training of his officers) under this Act.

(13) Immediately upon the cesser of the office of Farm Tax Commissioner—

(a) the functions of the Commissioner under this Act shall become and be vested in the Commissioner of Valuation (within the meaning of the Valuation Acts),

(b) references in this Act to the Commissioner shall be construed as references to the Commissioner of Valuation (within the meaning aforesaid), and this Act shall be construed and have effect accordingly with any other necessary modifications.