Thursday, 5 December 2019

Questions (87, 88)

Michael McGrath

Question:

87. 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; the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [51044/19]

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Michael McGrath

Question:

88. Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission that have been concluded since January 2016 that have been settled; the value of the settled appeal; the number withdrawn; the value these amounted to; the number of cases heard; the value these appeals amounted to; and if he will make a statement on the matter. [51045/19]

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Written answers (Question to Finance)

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.