Tax Data

Wednesday, 20 September 2017

Questions (172, 173)

Jim O'Callaghan

Question:

172. Deputy Jim O'Callaghan asked the Minister for Finance the length of time that persons have been waiting for a hearing since they lodged their appeal, by year, in tabular form. [39469/17]

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173. Deputy Jim O'Callaghan asked the Minister for Finance the number of months that persons have been waiting to receive a determination after their appeal has been heard, in tabular form. [39470/17]

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Written answers

Minister for Finance

I propose to take Questions Nos. 172 and 173 together.

I am advised by the Tax Appeals Commission (TAC) that it is not currently in a position to provide all the information requested by the Deputy as certain appeals related data is either not routinely collated by the TAC or is not collated in a form that is readily accessible. The TAC is currently taking steps to address these issues through the introduction of its case management system. When completed it will be possible to extract more flexible and relevant appeals related data from the TAC's case management system.

In relation to the length of time that persons have been waiting for a hearing since they lodged their appeal, the Deputy may be interested to know that not all appeals submitted will proceed to a hearing. I am advised that some appellants may choose to have their case dealt with by, inter alia, correspondence and thus not require a hearing. Notwithstanding, whether a case requires a hearing or is dealt with by correspondence, all cases must progress through the appeals system in order to ascertain the appropriate action required. In this regard, I am advised that only once a case has been fully processed, all directions complied with and all supporting documentation received from both parties, is a case ready to be listed for hearing.

I am also informed that cases can fail to progress to the hearing stage for a number of factors including that the appeal is withdrawn or that the appellant and Revenue reach a settlement thus negating the need for further TAC involvement. The Deputy may be interested to know that, based upon the latest available figures, 89 cases received by the TAC in 2016 were settled by agreement between the appellant and Revenue, 64 of which had settled within 3 months of the submission of the appeal. These figures along with further analysis of the work of the TAC is available in the TAC’s 2016 Annual Report, which can be accessed on their website, www.taxappeals.ie.

In relation to the length of time persons have been waiting for a determination after their appeal has been heard, I am advised by the TAC that it is not possible for it to compile all the necessary information requested by the Deputy in the time available. The TAC have further advised me that a response is being prepared which will be provided to the Deputy as soon as possible.

As the Deputy may be aware, the TAC currently has a public consultation on its rules and procedures open to submissions from members of the public and all other interested parties who may wish to make submissions.

Question No. 174 answered with Question No. 156.