asked the Minister for Finance in respect of each of the past five financial years, the number of ordinary tax appeals unsettled at the end of the year; number of appeals received in the year; and if he will give the most up-to-date position in relation to 1984.
Written Answers. - Income Tax Appeals.
631.
I have been advised by the Revenue Commissioners that statistics were not recorded in such a manner as would enable the information requested by the Deputy to be supplied for years prior to 1982. The information could not be obtained without undertaking an inquiry which could be carried out only at a disproportionate cost. The information for the year 1982 is contained in Appropriation Accounts, 1982 (page xxii) copies of which are in the Library. Statistics for the year 1983 are set out in the following schedule. The details for 1984 will not be available until 1985.
SCHEDULE
Ordinary Appeals 1983
|
INCOME TAX |
||
|
(Schedules D and E excluding PAYE estimates on employers) |
Year of Account 1982-83* |
All years of Account to 1981-82† |
|
Number unsettled at 1 January, 1983 |
102,848 |
99,572 |
|
Number received in year |
14,118 |
10,174 |
|
Number settled in year |
48,538 |
58,144 |
|
Number unsettled at 31 December, 1983 |
68,428 |
51,602 |
|
CORPORATION TAX |
Accounting periods ending 6/4/81 to 5/4/82* |
All accounting periods ending prior to 6/4/81† |
|
Number unsettled at 1 January, 1983 |
23,103 |
16,272 |
|
Number received in year |
5,028 |
2,504 |
|
Number settled in year |
14,452 |
12,427 |
|
Number unsettled at 31 December, 1983 |
13,679 |
6,349 |
|
Value Added Tax* |
Capital Gains Tax* |
|
|
Number unsettled at 1 January, 1983 |
607 |
3,936 |
|
Number received in year |
1,321 |
Not available |
|
Number settled in year |
1,255 |
Not available |
|
Number unsettled at 31 December, 1983 |
673 |
5,271 |
|
PAYE Estimates on Employers* |
||
|
Number unsettled at 1 January, 1983 |
5,691 |
|
|
Number received in year |
3,899 |
|
|
Number settled in year |
4,675 |
|
|
Number unsettled at 31 December, 1983 |
4,915 |
*Represents assessments appealed.
† Represents cases in which one or more years are under appeal.