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Tax Data

Dáil Éireann Debate, Tuesday - 20 March 2018

Tuesday, 20 March 2018

Ceisteanna (99)

Niall Collins

Ceist:

99. Deputy Niall Collins asked the Minister for Finance the value of all tax appeals with the Revenue Commissioners that are awaiting a hearing or judgment, by liability type; and if he will make a statement on the matter. [12596/18]

Amharc ar fhreagra

Freagraí scríofa

Since 21 March 2016 tax appeals are made directly to the independent Tax Appeals Commission (TAC) which then notifies Revenue of the appeal. The amount estimated by Revenue to be in dispute for all tax appeals, both pre and post 21 March 2016, is approximately €1.8 billion. This figure relates to appeals that are with the TAC and with the Courts.

The €1.8 billion disputed liability is broken down by tax type as follows-

Tax type

Disputed Amount €

Income tax

368,575,815

Corporation tax

575,570,828

Capital gains tax

287,822,234

VAT

194,013,071

PAYE

225,228,644

(employer and employee cases)

Capital acquisitions tax

65,744,701

Customs & excise

5,752,481

Vehicle registration tax

41,279

Other

82,232,041

Total

1,804,981,094

The value of outstanding tax appeals is constantly changing as appeals are decided, either by determination by the TAC or the Courts or by agreement with Revenue, and as the TAC notifies new appeals to Revenue.

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