I propose to take Questions Nos. 87 and 88 together.
Following its establishment in 2016, I am informed that approximately 3,028 appeals transferred to the Tax Appeals Commission (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 30 November, 2019 it currently has approximately 3,330 active appeals under its remit.
The Deputy will be aware that significant work has been undertaken to implement the recommendations of an independent review of the TAC that I commissioned in 2018. Two additional Temporary Appeal Commissioners took up appointments in September, with a third to be appointed in the coming weeks. Legislation to create the role and responsibilities of Chair of the TAC has completed scrutiny in both Houses of the Oireachtas and, when enacted, will allow recruitment to commence for this position. I expect that these additional resources at Commissioner level, supported by additional administrative staff and case-managers, will allow significant progress to be made in addressing the existing backlogs.
The following table provides an overview of the number of appeals received and concluded in each month since the establishment of the Tax Appeals Commission on 21 March 2016:
Tax Appeals CommissionNumber of Appeals Received and Closed from 21 March 2016 to date
|
Month
|
Received 2016
|
Closed In 2016
|
Received 2017
|
Closed In 2017
|
Received 2018
|
Closed In 2018
|
Received 2019
|
Closed In 2019
|
Jan
|
n/a
|
n/a
|
560
|
52
|
264
|
64
|
162
|
91
|
Feb
|
n/a
|
n/a
|
75
|
39
|
134
|
319
|
114
|
59
|
Mar
|
1,646
|
4
|
177
|
74
|
159
|
148
|
116
|
107
|
Apr
|
64
|
7
|
91
|
53
|
104
|
141
|
101
|
92
|
May
|
62
|
15
|
106
|
131
|
195
|
121
|
116
|
120
|
Jun
|
81
|
15
|
82
|
52
|
72
|
76
|
97
|
148
|
Jul
|
97
|
29
|
105
|
51
|
114
|
115
|
128
|
153
|
Aug
|
66
|
13
|
90
|
45
|
127
|
55
|
130
|
110
|
Sep
|
78
|
16
|
107
|
19
|
108
|
90
|
109
|
174
|
Oct
|
73
|
23
|
95
|
49
|
108
|
156
|
112
|
216
|
Nov
|
90
|
40
|
107
|
42
|
115
|
72
|
136
|
176
|
Dec
|
96
|
44
|
152
|
83
|
189
|
81
|
|
|
Total
|
2,353
|
206
|
1,747
|
690
|
1,689
|
1,438
|
1,321
|
1,446
|
I am informed that since its establishment on 21 March 2016, the TAC has cleared appeals relating to €1.4bn in disputed taxes. The below table provides an outline of how appeals were closed from 21 March, 2016:
Tax Appeals CommissionSummary of Appeals Closed since 21 March, 2016 to date
|
Reason for Appeal Closures
|
No. of Appeals Closed
|
Quantum €000
|
Determination
|
165
|
167,679
|
Dismissed
|
282
|
40,194
|
Merged
|
38
|
11,219
|
Refused
|
569
|
30,266
|
Settled
|
1,888
|
877,238
|
Withdrawn by Appellant
|
838
|
314,360
|
Total
|
3,780
|
1,440,956
|
The following table provides an overview of the number of appeals that have been listed since 21 March, 2016:
Tax Appeals CommissionAppeals Listed for Hearing since 21 March, 2016 to date
|
|
2019No.
|
2019Affecting
|
2019 Quantum€000
|
2018No.
|
2018 Affecting
|
2018 Quantum€000
|
2017 No.
|
2017 Affecting
|
2017 Affecting
|
Scheduled
|
215
|
604
|
780,855
|
167
|
248
|
57,715
|
65
|
106
|
153
|
Withdrawn / Settled in advance of hearing
|
24
|
38
|
303,191
|
17
|
23
|
12,250
|
2
|
2
|
21
|
Deferred in advance of hearing
|
122
|
316
|
336,999
|
90
|
148
|
35,468
|
11
|
11
|
33
|
Proceeded With
|
69
|
250
|
140,665
|
60
|
77
|
9,997
|
52
|
93
|
99
|
* A further 10 hearings in relation to 20 appeals with a quantum of approximately €50 million have currently been listed for the remainder of 2019.
** Quantum figures for 2017 and 2016 and the number of hearings held in 2016 are not available.