Ms Deirdre Donaghy:

A great many cases, comprising a large percentage, are settled once they are notified to the TAC and then to Revenue. For example, of the 1,440 cases closed last year, 668 of those were settled and 223 were withdrawn. A lot of them still settle, albeit they settle once they are first notified and then they settle. Separate to that, we are concerned that we make this a system that works for taxpayers and in particular for the small taxpayer with the small issue.

This is part of the purpose we have with the administrative group I mentioned that we have set up with between the TAC and individuals in Revenue, who have a particular responsibility on their side for the appeals process. We are looking at options within that to see how we can make taxpayers, particularly the small taxpayer who looks after his or her own affairs, more aware of their options to contact the Revenue Commissioners as a first port of call, if it is a query or incorrect number, so that it does not go to the TAC. This is something of which we are actively aware and are actively trying to find ways to address.