Oireachtas Joint and Select Committees

Thursday, 8 July 2021

Public Accounts Committee

2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals

9:30 am

Ms Marie-Claire Maney:

Yes, page 7 of the briefing sets out the timelines for a case of up to €1 million. The determination is issued within one month. The commissioners receive a schedule each month from me and I monitor it. For cases between €1 million and €10 million the determination has to go out within two months. Cases over €10 million involve dealing with complex issues and the period for determination is three months. That has been published. The parties know that. That is in our annual report and in the briefing prepared for the Committee of Public Accounts. Since that came in, 98% of the determinations have gone under those timelines. There are always cases that are outside the norm. There is a €1.6 billion case that the other Deputy referred to. That may take a longer time but certainly every other case has gone out under those timelines. They are closely monitored by me. The schedule team draws up a report for me each month for each commissioner and I speak to the commissioners regularly. They are also told the number of days if it is going over the timeline. Anyway, I am pleased to say that of the cases since this came in last October, only three went over those deadlines. Again, those were outside the control of the commission and I apologise to the parties for that.

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