Dáil Éireann Debate, Wednesday - 11 July 2018
79. Deputy Michael McGrath asked the Minister for Finance his views on the situation at the Tax Appeals Commission; his plans to address the backlog of cases; and if he will make a statement on the matter. [30924/18]
Amharc ar fhreagraThe Tax Appeals Commission (TAC) was established with the goal of providing an enhanced and cost-effective appeal mechanism for tax cases, and to provide transparency and increased certainty for taxpayers.While dealing with the backlog of appeals is a matter for the independent Commission, I was happy to support the work of the Commissioners in this regard by, since their inception, positively responding to earlier requests for additional resources. I note that in 2016 and 2017, the TAC made several requests for increased resources. Over this time, the annual budget has increased from €775,000 for the former Office of the Appeal Commissioners in 2015 to €1.626 million for the TAC in 2018. My Department engaged constructively with each request received and increases were sanctioned to administrative staff as well as the recruitment of additional temporary Appeal Commissioners. There has been a significant increase in staffing at the TAC over the last two years, increasing from 2 Commissioners and 5 administrative staff at end 2016 to 3 Commissioners and 15 administrative staff in 2018, and it has recently moved to new premises with improved hearing room facilities and office space to accommodate further staff.A further request for additional administrative staff and resources was received by my Department in February of this year. As granting this request would involve an effective doubling of the TAC’s budget in 2018 from €1.626 million to an estimated €3.226 million, careful consideration is being given to the Commission’s needs to ensure that the proposed balance of administrative staff and the existing Commissioners would be effective in addressing the TAC's workload. The TAC informed my Department in early March that they have commissioned a review to examine their operations and resources. I am awaiting receipt of this report and, in the meantime, I have also commissioned an independent reviewer with significant experience of civil service bodies and operations to assess the current position and advise how best to address the TAC's resource needs going forward. This review has been expedited in order that resourcing decisions, based on a sound business case for the resolution of the current backlog, can be made as soon as possible.I do not doubt that the Commission requires an increase in resources to fulfil its envisioned purpose. However, as Minister for Finance and for Public Expenditure and Reform, I must ensure that any public funds granted to the Commission will go towards alleviating the backlog of appeals in a cost efficient and effective manner.The recommendations of the reviews currently ongoing will inform my decision making on the Commission’s request for resources. I am conscious that an effective tax appeals system is an essential part of a fully functional tax administration system, and it is my intention to ensure that the TAC is appropriately resourced and structured to fulfil its function.
