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Tax Appeals Commission

Dáil Éireann Debate, Thursday - 18 April 2019

Thursday, 18 April 2019

Questions (71, 72, 73, 74)

Michael McGrath

Question:

71. Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax to which the disputes amount; the appeals by ranges (details supplied), respectively, in tabular form; and if he will make a statement on the matter. [18332/19]

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Michael McGrath

Question:

72. Deputy Michael McGrath asked the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by ranges (details supplied), respectively, in tabular form; and if he will make a statement on the matter. [18333/19]

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Michael McGrath

Question:

73. Deputy Michael McGrath asked the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016 (details supplied); the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [18334/19]

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Michael McGrath

Question:

74. Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission concluded since January 2016 that have been settled; the value of the settled appeals; the number that have been withdrawn; the value of same; the number of cases that have been heard; and if he will make a statement on the matter. [18335/19]

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Written answers

I propose to take Questions Nos. 71 to 74, inclusive, together.

The Tax Appeals Commission (“TAC”) was established on 21 March 2016 and new procedures for making, processing, adjudicating and determining appeals came into effect. Before this date taxpayers appealed directly to Revenue, who then transferred cases to the Appeal Commissioners if and when they proceeded to appeal. Since that date, taxpayers send their appeals directly to the TAC which then notifies Revenue of the appeals.

In response to the Deputy’s questions, the following table provides an outline of the number of appeals received and concluded in each month since the establishment of the TAC on 21 March 2016.

Table 1: Number of appeals received and number of appeals closed from 21 March 2016 to date

 

2016

2016

2017

2017

2018

2018

2019

2019

Month

Received

Closed

Received

Closed

Received

Closed

Received

Closed

January

 

 

559

52

264

64

161

91

February

 

 

75

39

134

319

112

58

March

1,557

4

177

74

159

148

116

105

April

74

7

91

53

104

141

42

55

May

75

15

106

131

195

122

 

 

June

95

15

82

52

72

76

 

 

July

107

29

106

51

114

115

 

 

August

79

13

90

45

127

56

 

 

September

80

16

107

19

108

89

 

 

October

76

23

95

49

108

156

 

 

November

103

40

107

42

115

72

 

 

December

99

44

152

83

189

81

 

 

Total

2,345

206

1,747

690

1,689

1,439

431

309

A breakdown of the number of new appeals in each month since March 2016 by quantum is currently not available.

Following its establishment in 2016, I am informed that approximately 3,020 appeals transferred to the TAC from both the Office of the Revenue Commissioners and the Office of the Appeal Commissioners in March 2016. The TAC has further advised me that, as of 15 April 2019, it currently has approximately 3,568 active appeals under its remit.

Since 21 March 2016 the TAC has cleared appeals relating to over €1.2 billion in disputed taxes. The table gives an outline of how appeals were closed from 21 March 2016.

Table 2: Summary of Appeals Closed since 21 March 2016 to date

Reason for Appeal Closures

Number of Appeals Closed

Quantum €000

Determination

110

149,101

Dismissed

238

28,750

Merged

39

11,255

Refused

364

13,419

Settled

1,433

717,311

Withdrawn by Appellant

460

283,666

Total

2,644

1,203,502

The following table provides an outline of the number of appeals that have been heard since 21 March 2016.

Table 3: Appeals listed for hearing since 21 March 2016 to date - Hearings Scheduled; No. of Appeals affected

Outcome

2019*

2018

2017

2019*

2018

2017

2016**

Scheduled

61

167

65

221

248

106

153

Withdrawn/Settled in advance of hearing

8

17

2

11

23

2

21

Deferred in advance of hearing

35

90

11

174

148

11

33

Proceeded with

18

60

52

36

77

93

99

* A further 103 hearings in relation to 307 appeals have currently been listed for the remainder of 2019.

** No breakdown of scheduled hearings was recorded in 2016.

The following table provides an outline of the number of appeals on hand before the TAC as at 15 April 2019.

Table 4: Summary and Quantum* of Appeals on Hand as at 15 April 2019

Category/year received**

Legacy

Pre-Est'd

2016

2017

2018

2019

Total

Below €10,000

74

91

73

584

346

218

1,386

Between €10,001 and €50,000

215

16

54

173

319

63

840

Between €50,001 and €1,000,000

331

37

106

216

380

91

1,161

Between €1,000,001 and €5,000,000

36

2

10

33

35

9

125

Greater than €5,000,000

14

2

6

15

19

 

56

 Total

670

148

249

1,021

1,099

381

3,568

* The quantum figure should be viewed as an estimate on the following basis:

The original quantum of tax under appeal may be modified post filing of the notice of appeal (i.e. where an aspect of an appeal is settled or withdrawn).

The parties may disagree in relation to the precise quantum of tax in dispute.

The monetary value of an appeal is not always calculable (i.e. in appeals where the rate of tax is in dispute or in appeals in relation to the refusal of Tax Clearance Certificates).

** The system of characterisation of appeals reflects: the appeals on hand in the former Office of the Appeal Commissioners 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.

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