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

In terms of the number of staff working within the Tax Appeals Commission, at the end of 2023, it was 32 and the financial estimate for 2024 provides for 37 staff. We are, therefore, seeing an ongoing increase in the staffing resources for the TAC. Sanction was granted to the TAC in 2020 for additional posts, which increased the target numbers to 35. Significant recruitment took place in 2019 and 2020, including the appointment of the inaugural chair of the TAC in July 2020 and the appointment of three temporary appeal commissioners in the second half of 2019. Two and a half full-time equivalent, FTE, commissioners completed their contracts in 2021 and five additional temporary appeal commissioners joined the commission in 2022. In 2023, two commissioners completed their contracts, and a competition is currently under way to recruit additional temporary commissioners. As I said, it is anticipated that the staffing sanction for 37 staff will be achieved this year.