Dáil Éireann Debate, Thursday - 5 December 2019
85. Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax the disputes amount to; the appeals by ranges (details supplied), respectively in tabular form; and if he will make a statement on the matter. [51042/19]
Amharc ar fhreagra86. 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. [51043/19]
Amharc ar fhreagraI propose to take Questions Nos. 85 and 86 together.
The Tax Appeals Commission (TAC) has informed me that the number of appeals on hand before the Commission as at 30 November 2019 is 3,330, with a quantum of tax under dispute amounting to €3.6 billion. It is important to note that, of this amount, €2.5 billion is comprised in 10 appeals, five of which were received by the TAC in the last week of December 2018.
Some appeals before the TAC cannot be progressed when the Commission has to await the outcome of court proceedings. For example, a stay may have been placed on the progression of the appeals by the TAC by Order of the High Court, Court of Appeal or Supreme Court. Of the 10 highest-value appeals before the TAC, two appeals with a combined value of €1.67 billion are currently stayed by Court Order and cannot be progressed by the TAC until the stays are lifted.
The Deputy will be aware that significant work has been undertaken to implement the recommendations of an independent review of the TAC that I commissioned in 2018. Two additional Temporary Appeal Commissioners took up appointments in September, with a third to be appointed in the coming weeks. Legislation to create the role and responsibilities of Chair of the TAC has completed scrutiny in both Houses and, when enacted, will allow recruitment to commence for this position. I expect that these additional resources at Commissioner level, supported by additional administrative staff and case-managers, will allow significant progress to be made in addressing the existing backlogs.
The following tables presents the number and value of appeals on hands as at 30 November 2019, by year received and by value range.
Summary of Appeals on Hand as at 30 November, 2019 (Category / Year Received*)
Number of Appeals
|
Value Range** |
Legacy |
Pre Establishment |
2016 |
2017 |
2018 |
2019 |
Total |
|
Below €10,000 |
42 |
39 |
51 |
515 |
217 |
394 |
1,258 |
|
Between €10,001 and €50,000 |
178 |
13 |
47 |
148 |
259 |
113 |
758 |
|
Between €50,001 and €1,000,000 |
290 |
74 |
87 |
187 |
335 |
174 |
1,147 |
|
Between €1,000,001 and €5,000,000 |
30 |
9 |
28 |
30 |
17 |
114 |
|
|
Greater than €5,000,000 |
9 |
4 |
5 |
15 |
17 |
3 |
53 |
|
Total |
549 |
130 |
199 |
893 |
858 |
701 |
3,330 |
Summary of Appeals on Hand as at 30 November, 2019 (Category / Year Received*)
Quantum (€,000)
|
Value Range** |
Legacy |
Pre Establishment |
2016 |
2017 |
2018 |
2019 |
Total |
|
Below €10,000 |
130 |
37 |
108 |
1,779 |
608 |
800 |
3,462 |
|
Between €10,001 and €50,000 |
5,909 |
442 |
1,296 |
3,398 |
7,427 |
2,865 |
21,337 |
|
Between €50,001 and €1,000,000 |
73,719 |
15,214 |
24,400 |
47,490 |
69,221 |
45,813 |
275,857 |
|
Between €1,000,001 and €5,000,000 |
55,195 |
19,804 |
48,954 |
55,528 |
31,099 |
210,580 |
|
|
Greater than €5,000,000 |
110,828 |
129,359 |
88,056 |
340,735 |
2,338,628 |
90,968 |
3,098,574 |
|
Total |
245,781 |
145,052 |
133,664 |
442,356 |
2,471,412 |
171,545 |
3,609,810 |
* The TAC was established on 21 March, 2016. The system of characterisation of appeals reflects the appeals:
a. on hand prior to the establishment of the TAC (‘pre-establishment appeals’),
b. appeals received post establishment of the TAC (‘current appeals’), and
c. aged appeals transferred from the Revenue Commissioners (‘legacy appeals’) and the appeal groups are described accordingly.
** The Tax Appeals Commission has advised that it is difficult to provide an actual quantum figure because the original quantum of tax under appeal may be modified post filing of the notice of appeal (i.e. where an aspect of the appeal is settled or withdrawn), the parties may disagree in relation to the precise quantum of tax in dispute, or the monetary value of an appeal is not always calculable (e.g. in appeals where the rate of tax is in dispute or where the quantum in dispute represents a refusal of loss relief or of deductions or in appeals in relation to the refusal of Tax Clearance Certificates).
