Pearse Doherty (Donegal, Sinn Fein)
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153. To ask the Minister for Finance the number of appeals before the Tax Appeals Commission on the first day of each of the past 12 months; and if he will make a statement on the matter. [7181/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Tax Appeals Commission that the number of appeals before the Commission on the first day of each of the past twelve months is as follows:

In relation to the open appeal cases received from Revenue in 2016, I understand that the Tax Appeals Commission has been advised by Revenue that a significant number of these appeals will not require hearing and determination following the outcome of certain legal proceedings in the civil courts, and that a further significant number is likely to be resolved by agreement between Revenue and the taxpayers depending on the outcome of further legal proceedings which have yet to be concluded. 

The latest information received from Revenue indicates that there are 2,058 open cases (rather than the 2,727 in the table above) which will require the attention of the Commission.  The latter is in the process of reviewing and analysing the appeal details received from Revenue and is not yet in a position to express a view on the exact number of transferred appeals which are likely to require hearing and determination.

I have sanctioned the provision of significant additional personnel resources, at both temporary Appeal Commissioner level and at support staff level, specifically to deal with the large numbers of open cases that were transferred from Revenue.  I understand that it is the Commission's intention that the role of the additional temporary Appeal Commissioners will be to focus solely and exclusively on addressing these cases.

Section 21 of the Finance (Tax Appeals) Act 2015 requires the Appeals Commissioners to prepare and present an Annual Report to the Minister for Finance on or before 31 March in each year post commencement. I understand that the Annual Report will include comprehensive statistics in relation to the processing of appeals by the Commission.