Wednesday, 27 March 2019

Questions (106)

Joan Burton

Question:

106. Deputy Joan Burton asked the Minister for Finance the number of tax appeals outstanding by tax head; the years in which the original appeal was submitted; and the dates on which the oldest 25 appeals were originally submitted, in tabular form. [14311/19]

View answer

Written answers (Question to Finance)

The TAC was established on 21st March 2016 and new procedures for making, processing, adjudicating and determining appeals came into effect on that date. Prior to this date taxpayers appealed directly to Revenue who then transferred cases to the Appeal Commissioners in the event that the parties wished to proceed to hearing. Since that date, taxpayers appeal directly to the TAC which then notifies Revenue of the appeals. The TAC has full control over the processing and hearing of appeals.

I am advised by the TAC that the number of appeals before it can change frequently, depending on a number of factors, including the number of additional appeals received each day; the numbers closed each day; how many appeals are part-settled and how many that may settle based on the outcome of a ‘leader-case’. The Commission may also be informed, by a party to an appeal, that an appeal has settled or been withdrawn. However, until this is confirmed by both parties, the TAC cannot deem the appeal to be closed.

I am further advised by the TAC that it is not possible, in relation to the legacy appeals, to provide the age of tax appeals before it, as many of them were transmitted to the Commission, in large tranches during 2016 by the Office of the Revenue Commissioners. A number of ‘pre-establishment’ appeals were also transferred from the Office of the Appeal Commissioners to the TAC at the same time. The TAC received all of these appeals on and from the date of its establishment i.e. 21 March 2016.

Following its formation in 2016, I am informed that approximately 3,136 appeals transferred to the TAC, at various stages during 2016, from both the Office of the Revenue Commissioners and the Office of the Appeal Commissioners. The TAC has further advised me that, as of 22 March, 2019 it currently has approximately 3,566 active appeals under its remit. The oldest appeals received by the TAC date from 21 March, 2016. The following table provides an outline of the number of appeals that are currently being processed:

Tax Appeals Commission

Main Tax Type of Appeals on Hand by Year / Category as at 22 March, 2019

Tax Type

Legacy

Pre-Est’d

2016

2017

2018

2019

Total

IT

527

98

149

703

596

175

2,248

VAT

20

14

28

105

151

31

349

VRT

1

10

37

125

36

209

CT

27

8

16

63

103

17

234

Other**

13

8

22

51

61

34

189

CGT

91

15

22

47

54

21

250

CAT

4

5

6

26

34

12

87

Total

682

149

253

1,032

1,124

326

3,566

* The TAC was established on 21 March, 2016. The system of characterisation of appeals reflected the appeals on hand prior to the establishment of the TAC (‘pre-establishment appeals’), appeals received post establishment of the TAC (‘current appeals’) and aged appeals transferred from the Revenue Commissioners (‘legacy appeals’) and the appeal groups are described accordingly.

** Other includes RCT, LPT, C&E, DIRT, PSWT, Stamp Duty and DWT.