Dáil Éireann Debate, Wednesday - 8 November 2017
100. Deputy Joan Burton asked the Minister for Finance the number of appeals heard by the Tax Appeals Commission in each month since its formation; the number of determinations still outstanding for each of those months, in tabular form; and if he will make a statement on the matter. [47310/17]
Amharc ar fhreagra101. Deputy Joan Burton asked the Minister for Finance the number of appeals heard by the Tax Appeals Commission in each month since its formation, by tax head, in tabular form; and if he will make a statement on the matter. [47311/17]
Amharc ar fhreagraI 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 |
