Privy Council rules on TTRA final appeal: Authority constitutional

IN a unanimous ruling, the London-based Privy Council has dismissed a challenge by the Public Services Association (PSA) of the ongoing operationalisation of the Revenue Authority (TTRA).

The five law lords who presided over the appeal of customs officer Terissa Dhoray were expected to deliver their decision at the beginning of October.

However, in a written ruling on September 16, the judges “unanimously dismissed the appellant’s appeal.”

Justice Westmin James initially rejected Dhoray’s challenge in November 2013. On May 28, Justices of Appeal Nolan Bereaux, Charmaine Pemberton and Mira Dean-Armorer also did the same.

In the lawsuit, Dhoray challenged the constitutional validity of the Revenue Act 2021. Dhoray contended that section 18 was unconstitutional as it sought to interfere with the terms and conditions of employment of public servants currently assigned to the CED and IRD.

The section gave public servants – some 1,200 – three months to decide on their future employment on the operationalisation of the TTRA.

Those affected had the choice to resign from the public service, accept a transfer to the TTRA or be transferred to another office in the public service. The implementation was initially expected to take place in August 2023 but was deferred by Finance Minister Colm Imbert to December 2023 based on the case. It was subsequently deferred to March 2024 to facilitate the PSA’s legal challenges. .

Dhoray also claimed the Government did not have the power to delegate its tax-revenue-collection duties.

In their ruling, Lords Reed, Lloyd-Jones, Burrows, Stephens, and Lady Simler held that the TTRA Act did not breach the Constitution.