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:

The Deputy has probably asked me the one question on which I do not have statistics. That relates to parallel proceedings. I will check with my colleague in a moment. With the larger cases, I am not aware of parallel proceedings numbers but we can come back to that. I can give an example of what happens with parallel proceedings. The farmers' industry had a case heard by ourselves and that affected more than 100 different farmers. We did one lead case and that went to the farmers in terms of positivity. Revenue appealed that and it has gone to the High Court. That means the 156 other cases are still on our books and we cannot close them because there are parallel proceedings now going through the system. There are quite a few of those cases. Some of these happened before judicial review and we cannot hear them. Others go to the High Court afterwards. We can come back with a number. It is probably in my huge pack.