Dáil Éireann Debate, Tuesday - 12 December 2023
262. Deputy Brian Stanley asked the Minister for Finance the total value of cases determined by the Tax Appeals Commission in 2020, 2021 and 2022; the outcome of those cases; how many the Commission determined were won by the Revenue Commissioners; and how many that were won by the appellant. [55331/23]
View answer263. Deputy Brian Stanley asked the Minister for Finance the total value of cases determined by the Tax Appeals Commission in 2020, 2021 and 2022; and the total value of tax that the Revenue Commissioners collected from those cases in 2020, 2021 and 2022. [55332/23]
View answerI propose to take Questions Nos. 262 and 263 together.
I am advised by Revenue that the figures requested in respect of tax collected cannot be provided within the timeframe for responding to this question. However, I understand that Revenue will supply any relevant data to the Deputy once available.
I am informed by the Tax Appeals Commission (TAC) that it does not separately record the detail of the findings arrived at for each determination issued as to whether it was in favour of or against the taxpayer concerned. The Appeal Commissioners issue determinations based on the facts presented to them and the application of the relevant legislation pertaining to the appeal.
All determinations are published on the Commission’s website in accordance with Section 949AO of the Taxes Consolidation Act 1997 and can be viewed by any member of the public. Each determination details the findings of each appeal and if it was in favour or against the taxpayer concerned. In addition to this, a searchable database of all published determinations from 2016 is also available on the website which provides a brief summary of the determination topic and legislation referred to within each determination.
However, in order to assist the Deputy with his questions, a review of all determinations issued in 2020 to 2022 was conducted by the TAC and the following tables provide an outline of the results therein:
No. of Determinations issued from 2020*
|
Year |
In favour of Taxpayer |
In favour of Revenue |
Total |
|
2020 |
44 |
127 |
171 |
|
2021 |
35 |
95 |
130 |
|
2022 |
35 |
155 |
190 |
|
Total |
114 |
377 |
491 |
Quantum of Determinations issued from 2020*
|
Year |
In favour of Taxpayer Quantum |
In favour of Revenue Quantum |
Total Quantum** |
|
€m |
€m |
€m |
|
|
2020 |
592 |
18 |
610 |
|
2021 |
23 |
420 |
443 |
|
2022 |
127 |
165 |
292 |
|
Total |
742 |
603 |
1,345 |
Please note that some determinations were partly successful for taxpayers. In these cases, for record purposes, the appeal was recorded as in favour of the party that received the greater benefit.
The “quantum in dispute” figure should be viewed as an estimate and may differ from the quantum recorded by the Revenue Commissioners on the following basis:
• The Commission initially records the quantum of tax in dispute as the figure included in the notice of appeal submitted by the appellant. This may differ to the amount recorded by the Revenue Commissioners,
• The quantum recorded by the Commission may also vary from that recorded by the Revenue Commissioners because:
• The amount under appeal may be amended in Revenue’s records where an aspect of the appeal is settled or withdrawn but the Commission may be unaware of the settlement or withdrawal.
• The parties may agree with respect to lead appeals on a particular issue that only a certain number of cases are forwarded to the Commission.
• The original quantum of tax under appeal may be modified post filing of the notice of appeal (i.e. where an aspect of the 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 (e.g. in appeals where the rate of tax is in dispute; where the quantum in dispute represents a refusal of loss relief; with respect to deductions; with respect to EU custom duties or in appeals in relation to the refusal of Tax Clearance Certificates).
• In addition, there are a very small number of appeals which are determined and then due to the circumstance of a vacated appeal commissioner and the statutory right of the parties to request a rehearing, the appeal is re-opened for rehearing.
