Thursday, 15 July 2021

Questions (168)

Cormac Devlin

Question:

168. Deputy Cormac Devlin asked the Minister for Finance the number of tax appeals taken to the Tax Appeals Commission; the number determined; the number of cases settled before a determination was reached during each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [39050/21]

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Written answers (Question to Finance)

In response to the Deputy’s question the following tables provide an outline of the number of appeals received and closed from 2016 to the end of June 2021 and the reason why each appeal was closed:

Appeals Received and Closed from 2016 to June 2021

Year

No. of Appeals Received

No. of Appeals Closed

2016

2,357

206

2017

1,747

689

2018

1,689

1,439

2019

1,494

1,579

2020

1,039

1,392

2021 (to end-June)

747

862

Total

9,073

6,167

Reason for Closures, 2016 to June 2021

How Closed

2016

2017

2018

2019

2020

2021*

Total

Determinations Issued

14

37

45

119

191

97

503

Dismissed

1

41

162

95

16

89

404

Merged / Consolidated

1

17

17

4

6

1

46

Refused

55

7

325

180

63

87

717

Settled

96

410

667

729

509

293

2,704

Withdrawn by Appellant

39

177

223

452

607

295

1,793

Total

206

689

1,439

1,579

1,392

862

6,167

*2021 figures are to end June 2021 only.

While an appeal is being progressed by the Commission, at any time before a determination is issued, the Revenue Commissioners and Appellants are entitled to negotiate with each other to reach a settlement. This can occur for a number of reasons and the Commission is not a party to those negotiations or the reason for the settlement.

As an appeal is progressed, settlements can take place when additional information, sought by the Commission in advance of a determination being issued, is revealed to both parties giving a clearer understanding of how the tax dispute was arrived at. On other occasions, the additional requirements by the Commission to progress the appeal prompt parties to begin negotiations. Settlements can be a favourable outcome for the parties saving time and legal costs. The Commission can also close the appeal without the need to hear the appeal and draft a determination.

Once a determination is used by the Commission, the parties can then only appeal to the High Court on a point of law.