Dáil Éireann Debate, Tuesday - 27 July 2021
314. Deputy Brian Stanley asked the Minister for Finance if he will authorise the appointment of additional appeals commissioners for the Tax Appeals Commission; and if the existing temporary appeals commissioners will clear the backlog of appeals. [39741/21]
Amharc ar fhreagraIt is assumed that the Deputy is referring to the proposal by the Chairperson of the Tax Appeals Commission (TAC) for a new tiered structure of Appeal Commissioners.
It has become clear since the establishment of the TAC that there is a significant range in both the value and complexity of the appeals received by the TAC and, in March of this year, the TAC Chairperson submitted a proposal to my Department to introduce a new tiered structure of Appeal Commissioners, to be responsible for appeals of differing value and/or complexity. This would allow for a more cost-effective allocation of resources within the TAC, and thereby should improve the efficacy of the appeal system for taxpayers.
I have approved the proposal for the new tiered structure and my officials have been engaging with the Department of Public Expenditure and Reform to secure the necessary sanctions for the new structure. The sanctions were agreed this month, and the steps necessary to commence recruitment are now being undertaken.
The Tax Appeals Commission receives approximately 1,500 new tax appeals each year and it is not expected that this volume is likely to diminish. Since 2016, 9,112 appeals have been received by the Commission, of which 6,267 appeals have been closed, leaving the current appeals on hand at 2,845.
In response to the second part of your question, I am informed by the Tax Appeals Commission that the current number of appeals on hand on 21 July 2021 of 2,845 is not likely to be cleared by the current complement of 5.5 Appeal Commissioners (including the Chairperson, and of which 2.5 are temporary fixed-term Commissioners) in a reasonable timeframe. However, with the appointment of Appeal Commissioners under the new tiered structure, it is expected that the backlog of appeals can be substantially addressed.
I am conscious that an effective, transparent and fair tax appeals system for taxpayers is an essential aspect of any tax system, and therefore it is important to ensure that the Commission is provided with the appropriate resources so that it may best address the caseload it faces.
