I propose to take Questions Nos. 100 and 101 together.
I am informed by the Tax Appeals Commission that, as of 3 November 2017, 106 hearings have taken place since the establishment of the Tax Appeals Commission in March 2016, to include a number of case management conferences. I am advised that case management conferences can be held for a number of reasons however they are primarily to facilitate the speedy resolution of appeals. During a hearing, a number of tax issues can be raised for consideration, and in this regard the table below highlights the main tax head elements raised during the hearings.
|
Cases Heard
|
Determinations Outstanding
|
Appeals by Tax Head
|
Mar-16
|
4
|
2
|
IT; Sec 993(1)(d)(iii); VRT
|
Apr-16
|
11
|
2
|
CAT; DIRT; VAT; Sec 993(1)(d)(iii); IT; IT &VAT; SPFTC;
|
May-16
|
7
|
1
|
VRT; Dom Levy; IT & VAT; CGT
|
Jun-16
|
4
|
2
|
CD; IT; CGT; CAT
|
Jul-16
|
5
|
0
|
IT; CGT; CT; VRT; PAYE/ PRSI
|
Aug-16
|
0
|
3
|
|
Sep-16*
|
7
|
2
|
IT & VAT; VRT; IT; Sec 993(1)(d)(iii); CT; CAT
|
Oct-16
|
7
|
2
|
IT; Artist; RCT; VAT
|
Nov-16
|
9
|
2
|
VAT; VRT; Sec 993(1)(d)(iii); CAT; IT; Artist
|
Dec-16
|
8
|
3
|
IT; VRT
|
Jan-17
|
6
|
5
|
VAT; IT; CT
|
Feb-17
|
8
|
3
|
IT; CT; CGT; Artist
|
Mar-17
|
3
|
0
|
CT; VRT; IT
|
Apr-17
|
0
|
5
|
|
May-17
|
7
|
5
|
CGT; VAT; Sec 993(1)(d)(iii); IT; IT & VAT
|
Jun-17
|
8
|
1
|
CGT; IT; VAT; CAT; Mineral
|
Jul-17
|
4
|
0
|
IT; CGT
|
Aug-17
|
2
|
0
|
IT
|
Sep-17
|
4
|
1
|
IT; LPT
|
Oct-17
|
2
|
0
|
VRT; SD
|
Nov-17
|
0
|
0
|
|
Total
|
106
|
39
|
|
*In one case, notwithstanding a determination has issued, a further hearing has been requested
Key
|
|
IT
|
Income Tax
|
LPT
|
Local Property Tax
|
CT
|
Corporation Tax
|
VRT
|
Vehicle Registration Tax
|
Sec 993(1)(d)(iii)
|
Appeal as to validity of Revenue refusing appeal
|
CAT
|
Capital Acquisitions Tax
|
DIRT
|
Deposit Interest Retention Tax
|
VAT
|
Value Added Tax
|
Dom Levy
|
Domicile Levy
|
CGT
|
Capital Gains Tax
|
Artist
|
Artist Exemption
|
RCT
|
Relevant Contractor Tax
|
Mineral
|
Mineral Oil Tax
|
CD
|
Customs Duty
|