Dáil Éireann Debate, Tuesday - 14 February 2017
153. Deputy Pearse Doherty asked the Minister for Finance the number of appeals before the Tax Appeals Commission on the first day of each of the past 12 months; and if he will make a statement on the matter. [7181/17]
Amharc ar fhreagraI am advised by the Tax Appeals Commission that the number of appeals before the Commission on the first day of each of the past twelve months is as follows:
|
|
01-Feb |
01-Mar |
01-Apr |
01-May |
01-Jun |
01-Jul |
01-Aug |
01-Sep |
01-Oct |
01-Nov |
01-Dec |
01-Jan |
Totals |
|
|
2016 |
2016 |
2016 |
2016 |
2016 |
2016 |
2016 |
2016 |
2016 |
2016 |
2016 |
2017 |
|
|
2016 Cases |
25 |
57 |
94 |
168 |
228 |
303 |
392 |
449 |
516 |
572 |
626 |
690 |
690 |
|
Open cases received from Revenue |
|
|
|
|
|
|
381 |
|
961 |
|
1,385 |
|
2,727 |
In addition to the foregoing, as at 31 December, 2015 the Appeal Commissioners had approximately 425 cases on hand. A month-by-month breakdown of the disposal of these pre-2016 appeals is not available at present. However, as of 31 December 2016 the 425 had reduced to 186 cases. Essentially, it would be appropriate to add this 186 to the totals in the above table. I am further advised that the above figures include significant numbers of appeals relating to a common net legal issue and/or a common set of circumstances. It is anticipated that many of these appeals will be settled or withdrawn following the hearing and determination of appropriate test cases.
In relation to the open appeal cases received from Revenue in 2016, I understand that the Tax Appeals Commission has been advised by Revenue that a significant number of these appeals will not require hearing and determination following the outcome of certain legal proceedings in the civil courts, and that a further significant number is likely to be resolved by agreement between Revenue and the taxpayers depending on the outcome of further legal proceedings which have yet to be concluded.
The latest information received from Revenue indicates that there are 2,058 open cases (rather than the 2,727 in the table above) which will require the attention of the Commission. The latter is in the process of reviewing and analysing the appeal details received from Revenue and is not yet in a position to express a view on the exact number of transferred appeals which are likely to require hearing and determination.
I have sanctioned the provision of significant additional personnel resources, at both temporary Appeal Commissioner level and at support staff level, specifically to deal with the large numbers of open cases that were transferred from Revenue. I understand that it is the Commission's intention that the role of the additional temporary Appeal Commissioners will be to focus solely and exclusively on addressing these cases.
Section 21 of the Finance (Tax Appeals) Act 2015 requires the Appeals Commissioners to prepare and present an Annual Report to the Minister for Finance on or before 31 March in each year post commencement. I understand that the Annual Report will include comprehensive statistics in relation to the processing of appeals by the Commission.
