Seán Fleming (Laois, Fianna Fail) | Oireachtas source

The refunds would also be paid by Revenue. The Tax Appeals Commission is a bit like the Social Welfare Appeals Office. It makes a decision and sends it back to Revenue to sort out the figure by saying, "Here's our decision; implement it." None of the money comes through its office. It is important that the public get that and it is on the public record that it is back to the Revenue. Surely the Tax Appeals Commission gets some analysis back from Revenue of all the cases the Tax Appeals Commission ever dealt with. I think the Tax Appeals Commission determined 700 cases last year. Of those 700 cases, what was the level of tax in dispute and what was ultimately the settlement. Then I presume it is up to Revenue to collect the interest. That is not the Tax Appeals Commission's area.