Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I thank the Deputy. The Tax Appeals Commission is a very important body and is crucial to the fair administration of our tax system. Perhaps I can bring the Deputy up to date and share some additional information. As of the end of 2023, the commission had 1,139 appeals on hand. That is a 24% reduction in the number on hand at the end of 2022. Despite an additional 1,156 appeals being received during the same period, the quantum of tax under dispute reduced from €1.3 billion at the beginning of 2023 to €519 million at the end of 2023. The commission closed 1,521 appeals in 2023, which is a 43% decrease in comparison to 2022. However, that was an exceptional year. The value of appeals closed in 2023 amounted to €1.39 billion, which is a 130% increase in comparison to 2022. During 2023, it had 175 determinations affecting 219 appeals, which is an 8% decrease in comparison to 2022. The value of determinations issued amounted to €409 million, which is a 40% increase in comparison to 2022.

I will just double-check one matter because I see an inconsistency in the numbers. I have two different figures in terms of the amount of tax under dispute that is currently before the Tax Appeals Commission. We are going to clarify that and make sure the committee has the accurate up-to-date figure. There seem to be two different figures here.