Dáil Éireann Debate, Thursday - 2 March 2017
50. Deputy Pearse Doherty asked the Minister for Finance the number of appeals in which the Revenue Commissioners have participated in the Tax Appeals Commission process, in each of the past three years by cases won, lost or a decision not yet reached; and if he will make a statement on the matter. [10974/17]
Amharc ar fhreagra51. Deputy Pearse Doherty asked the Minister for Finance the number of Tax Appeals Commission decisions the Revenue Commissioners have appealed to the High Court in each of the past three years; the number of cases won on appeal; the number of cases lost in the High Court that were further appealed; the total cost in legal and other fees incurred as a result of these appeals; and if he will make a statement on the matter. [10976/17]
Amharc ar fhreagra52. Deputy Pearse Doherty asked the Minister for Finance the value of tax that has been collected due to legal challenges by the Revenue Commissioners of a Tax Appeals Commission decision that otherwise would not have been collected; and if he will make a statement on the matter. [10977/17]
Amharc ar fhreagraI propose to take Questions Nos. 50 to 52, inclusive, together.
I am advised by Revenue that it is not in a position to provide all of the information requested by Deputy Doherty as certain appeals-related data is either not routinely captured by Revenue or is not captured in a form that is readily accessible. Revenue is currently taking steps to address this issue by developing its case management system to track all stages in the management of appeals. When completed it will be possible to extract more flexible and relevant appeals-related data from Revenue's case management system.
In relation to the number of appeal cases that Revenue has participated in and the outcome of those appeals for the years 2014 to 2016, Revenue is not in a position to provide the complete set of figures. Figures can be provided in relation to those cases where Revenue engaged a barrister to argue its case, but not for those cases where Revenue officers themselves argued the case.
Table 1 OUTCOME OF APPEAL COMMISSIONER HEARINGS (Barrister engaged by Revenue)
|
Year |
Revenue Win |
Taxpayer Win |
Split Decision |
Awaiting Determination (see end note) |
|
2014 |
12 |
9 |
0 |
36 |
|
2015 |
20 |
17 |
2 |
9 |
|
2016 |
2 |
0 |
0 |
22 |
Note to table 1: These are the number of cases for which a determination had not been made by the end of the particular year. It does not mean that the number of cases shown for each year is still awaiting an Appeal Commissioner determination.
I am also advised by Revenue that the following table contains information in relation to the years 2014 to 2016 for the number of cases that Revenue appealed to the High Court in those years, the outcome of these cases and the associated legal and other fees incurred. These are appeals whereby Revenue requested that the Appeal Commissioners state a case for the opinion of the High Court on a point of law.
Table 2 REVENUE COMMISSIONER APPEALS TO THE HIGH COURT
|
Year |
No. appeals |
Settled and/or withdrawn |
Awaiting a hearing |
Revenue unsuccessful |
Legal and other fees (note 1) |
|
2014 |
3 |
3 |
N/A |
N/A |
€55,648 |
|
2015 |
16 |
8 |
7 |
1 |
€510,595 (note 2) |
|
2016 |
No Appeal Commissioner determinations appealed by Revenue in 2016 |
Notes to table 2
1. Each party pays their own costs before the Appeal Commissioners. High Court costs usually follow the event and the successful party is awarded their costs.
2. This figure comprises €208,848 for the cases that were settled and/or withdrawn and €301,747 for the cases that are awaiting a hearing. The costs for the appeal in which Revenue was unsuccessful have yet to be agreed between the parties or taxed by the Taxing Master of the High Court in default of agreement.
I am further advised by Revenue that it is not in a position to provide information on the amount of tax that is collected as a result of its successful appeal to the Courts against a determination made by the Appeal Commissioners. However, Revenue has advised that it could carry out an exercise to establish this information and revert to the Deputy at a future date. The information requested in question no. 10977/17 has an open-ended timeframe. In an attempt to make this exercise manageable and to provide the information within a reasonable period, Revenue has proposed that the information be provided in relation to the same three year period requested by the Deputy for the other information requested, i.e. for the years 2014 to 2016.
The Tax Appeals Commission will be producing its first annual report over the next number of weeks which will contain statistics regarding the number of appeals received in 2016.
