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:

There tends to be a multitude of reasons for the refusal to take a case. Some cases are outside the time limit - perhaps years outside it. A smaller percentage of cases are brought to the wrong forum, which is what I think the Deputy was referring to. However, in terms of the refusal to take cases, sometimes people appeal points that cannot be appealed. The point may not be appealable. Sometimes the appellant approaches the wrong forum. Sometimes they are out of time. Refusal is a wide category. We put details on the website of what is appealable. That has assisted appellants.

I wish to make clear that dismissals are not in the category that the Deputy referred to. Even the refusals cover a wide range of reasons, including appellants being out of time, raising points that are not appealable at all in any forum, and raising issues that are not within our remit.