Oireachtas Joint and Select Committees

Wednesday, 29 November 2017

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach

Paradise Papers: Chairman, Office of the Revenue Commissioners

6:15 pm

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail)
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If I may, I will raise two unrelated issues. I appreciate Mr. Cody has not received notice of them and if he needs to revert to me with a reply, that will be fine. Does Mr. Cody have any observations to make on the Tax Appeal Commission system? I accept the commission is entirely independent of the Revenue. I read a briefing from the Irish Tax Institute raising serious concerns about the backlog of cases before the commission. In September, there were 4,400 tax appeals before it, with the amount of tax in dispute standing at €1.5 billion. Some 60 appeals have been in the system for more than ten years and some date back 20 years. I appreciate that a transition was required from the old tax appeals system to the current system. Does Mr. Cody have any observations in respect of the length of time it is taking for appeals to be adjudicated by the Tax Appeals Commission?