Brendan Griffin (Kerry, Fine Gael)
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49. To ask the Minister for Finance the anticipated timeframe for the test case and subsequent result of an issue (details supplied); if the Revenue Commissioners have taken on board concerns expressed regarding the handling of this case; and if he will make a statement on the matter. [10871/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that as the Tax Appeal Commission (TAC) is an entirely independent statutory body with sole responsibility for accepting or refusing appeals, deciding the manner in which the appeals process is to be conducted and for managing the adjudication and determination of appeals, that they are not in a position to advise on the anticipated time-frame for the appeals process to be conducted.

It is not clear which concerns the Deputy is referring to as there has been considerable commentary on many aspects of the issue in question. As I have indicated to the House, Revenue's responsibility is to implement the Taxes Acts. Where a taxpayer disagrees with an assessment raised by Revenue, he or she can appeal any such assessment and the assessment will be determined by the TAC and if necessary, the Courts. In relation to this particular issue, that process is now underway and it would be inappropriate for me to comment further.

Pearse Doherty (Donegal, Sinn Fein)
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50. To ask the Minister for Finance the number of appeals in which the Revenue Commissioners have participated in the Tax Appeals Commission process, in each of the past three years by cases won, lost or a decision not yet reached; and if he will make a statement on the matter. [10974/17]

Pearse Doherty (Donegal, Sinn Fein)
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51. To ask the Minister for Finance the number of Tax Appeals Commission decisions the Revenue Commissioners have appealed to the High Court in each of the past three years; the number of cases won on appeal; the number of cases lost in the High Court that were further appealed; the total cost in legal and other fees incurred as a result of these appeals; and if he will make a statement on the matter. [10976/17]

Pearse Doherty (Donegal, Sinn Fein)
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52. To ask the Minister for Finance the value of tax that has been collected due to legal challenges by the Revenue Commissioners of a Tax Appeals Commission decision that otherwise would not have been collected; and if he will make a statement on the matter. [10977/17]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 50 to 52, inclusive, together.

I am advised by Revenue that it is not in a position to provide all of the information requested by Deputy Doherty as certain appeals-related data is either not routinely captured by Revenue or is not captured in a form that is readily accessible. Revenue is currently taking steps to address this issue by developing its case management system to track all stages in the management of appeals. When completed it will be possible to extract more flexible and relevant appeals-related data from Revenue's case management system.

In relation to the number of appeal cases that Revenue has participated in and the outcome of those appeals for the years 2014 to 2016, Revenue is not in a position to provide the complete set of figures. Figures can be provided in relation to those cases where Revenue engaged a barrister to argue its case, but not for those cases where Revenue officers themselves argued the case. 

Table 1 OUTCOME OF APPEAL COMMISSIONER HEARINGS (Barrister engaged by Revenue)

I am also advised by Revenue that the following table contains information in relation to the years 2014 to 2016 for the number of cases that Revenue appealed to the High Court in those years, the outcome of these cases and the associated legal and other fees incurred. These are appeals whereby Revenue requested that the Appeal Commissioners state a case for the opinion of the High Court on a point of law.

Table 2 REVENUE COMMISSIONER APPEALS TO THE HIGH COURT

1. Each party pays their own costs before the Appeal Commissioners. High Court costs usually follow the event and the successful party is awarded their costs.

2. This figure comprises €208,848 for the cases that were settled and/or withdrawn and €301,747 for the cases that are awaiting a hearing. The costs for the appeal in which Revenue was unsuccessful have yet to be agreed between the parties or taxed by the Taxing Master of the High Court in default of agreement.

I am further advised by Revenue that it is not in a position to provide information on the amount of tax that is collected as a result of its successful appeal to the Courts against a determination made by the Appeal Commissioners. However, Revenue has advised that it could carry out an exercise to establish this information and revert to the Deputy at a future date.  The information requested in question no. 10977/17 has an open-ended timeframe. In an attempt to make this exercise manageable and to provide the information within a reasonable period, Revenue has proposed that the information be provided in relation to the same three year period requested by the Deputy for the other information requested, i.e. for the years 2014 to 2016.

The Tax Appeals Commission will be producing its first annual report over the next number of weeks which will contain statistics regarding the number of appeals received in 2016.