I propose to take Questions Nos. 182 to 185, inclusive, together.
The Tax Appeals Commission (“TAC”) was established on 21st 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 Questions 30809/19 and 30810/19 the following two tables provide an outline of the number of appeals on hand before the TAC as at 30 June, 2019:
Summary of number of appeals on hand as at 30 June, 2019 (by value and category/year received*) and
Summary of quantum of appeals on hand as at 30 June, 2019 (by value and category/year received*)
In response to Question 30811/19, the following table provides an outline of the number of appeals received and concluded in each month since the establishment of the Tax Appeals Commission on 21 March 2016:
Appeals rec and concluded monthly