Pearse Doherty (Donegal, Sinn Fein)
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110. To ask the Minister for Finance the detail of the €233,896,324 million of PAYE tax liability which is under appeal by quantum; the number of employees affected in increments of €20,000 to €240,000 and above €240,000, in tabular form (details supplied). [45159/17]

Pearse Doherty (Donegal, Sinn Fein)
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111. To ask the Minister for Finance the number of cases in actual dispute, technical dispute and avoidance structure regarding the €233,896,324 million of PAYE tax liability which is currently under appeal according to the Revenue Commissioners in tabular form. [45160/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 110 and 111 together.

I am advised by Revenue that the number of appeals relating to the almost €234 million of PAYE tax liability is 244. The following table contains a breakdown of these appeals by monetary bands. Some of the bands have been aggregated where there are less than 10 appeals in the smaller band in line with Revenue’s practice of avoiding the risk of identifying appellants.

These 244 appeals can be broken down into 110 appeals made by individual employees and directors and 134 appeals made by employers, relating to, respectively, 102 and 109 appellants. Revenue advises that data relating to the number of employees affected by an appeal made by their employer is not available. Insofar as appeals are concerned, this information is not captured by Revenue.

I am also advised by Revenue that it is not in a position to provide a breakdown of the number of cases in actual dispute, technical dispute and avoidance structure. It is assumed that ‘actual dispute’ relates to appeals involving the amount of a tax liability as distinct from involving a point of law or technical argument. While not in a position to provide a breakdown, Revenue considers that most of these appeals involve points of law or technical argument. In relation to appeals by individual employees, many of the matters being disputed relate to the availability of various tax reliefs, credits and allowances and are no different in substance from similar income tax appeals made by taxpayers who are self-employed.