Dáil Éireann Debate, Tuesday - 20 March 2018
100. Deputy Niall Collins asked the Minister for Finance the average length of time an appeal case takes to be heard by the Tax Appeals Commission; the average time to receive a judgment; and if he will make a statement on the matter. [12597/18]
Amharc ar fhreagraI am informed by the Tax Appeals Commission (TAC) that for a number of reasons, it is not possible to ascertain the average length of time an appeal takes to be heard or settled, as not all matters require a hearing.
I am advised that some appeals can settle within a number of days of notification to the TAC due, in some part, to their less complex nature. However other more complex appeals, some of which can involve multiple appellants, multiple tax heads and/or multiple years of assessment, can require significant preparatory work and take longer to reach a conclusion. In certain circumstances, hearings or determinations can take place in respect of part of an appeal; however the appeal will remain open until all issues are concluded.
I am further advised by the TAC that it is increasingly conducting less formal hearings with a view to assisting all parties reach a settlement or agreement more expeditiously. These are also being used in order to facilitate the timely progression of appeals and where possible, to agree the main points prior to the formal hearing.
