Thursday, 11 July 2019

Ceisteanna (182, 183, 184, 185)

Michael McGrath

Ceist:

182. Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax these disputes amount to; the appeals by ranges (details supplied) respectively, in tabular form; and if he will make a statement on the matter. [30809/19]

Amharc ar fhreagra

Michael McGrath

Ceist:

183. Deputy Michael McGrath asked the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by ranges (details supplied) respectively, in tabular form; and if he will make a statement on the matter. [30810/19]

Amharc ar fhreagra

Michael McGrath

Ceist:

184. Deputy Michael McGrath asked the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016; the number of cases concluded in the same periods; and if he will make a statement on the matter. [30811/19]

Amharc ar fhreagra

Michael McGrath

Ceist:

185. Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission concluded since January 2016 that have been settled; the value of the settled; the number withdrawn; the value these amounted to; the number of cases heard; the value these appeals amounted to; and if he will make a statement on the matter. [30812/19]

Amharc ar fhreagra

Freagraí scríofa (Ceist ar Finance)

I propose to take Questions Nos. 182 to 185, inclusive, together.

The Tax Appeals Commission (“TAC”) was established on 21st March 2016 and new procedures for making, processing, adjudicating and determining appeals came into effect. Before this date taxpayers appealed directly to Revenue who then transferred cases to the Appeal Commissioners if and when they proceeded to appeal. Since that date, taxpayers send their appeals directly to the TAC which then notifies Revenue of the appeals.

In response to Questions 30809/19 and 30810/19 the following two tables provide an outline of the number of appeals on hand before the TAC as at 30 June, 2019:

Summary of number of appeals on hand as at 30 June, 2019 (by value and category/year received*) and

Summary of quantum of appeals on hand as at 30 June, 2019 (by value and category/year received*)

Appeals-on-hand

In response to Question 30811/19, the following table provides an outline of the number of appeals received and concluded in each month since the establishment of the Tax Appeals Commission on 21 March 2016:

Appeals rec and concluded monthly