Joan Burton (Dublin West, Labour)
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98. To ask the Minister for Finance if his attention has been drawn to the fact that with the current rate of progress at the Tax Appeals Commission it will take approximately 17 years to hear cases (details supplied); his plans to introduce measures to expedite the processing of these cases; and if he will make a statement on the matter. [47308/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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It is accepted that it will take time to move through the significant number of appeals that are on hands in the Tax Appeals Commission (“TAC”). These appeals fall into three categories:

(i) Those that have been notified directly to the TAC, following its establishment in March 2016;

(ii) Those that were submitted to the Revenue Commissioners prior to the commencement of the TAC and which transferred to the TAC during 2016

(iii) Those that were on hand in the Office of the Appeal Commissioners prior to establishment of the TAC and which automatically transferred to the TAC.

The appeals in categories (ii) and (iii) above make up a substantial amount of the current casework in the TAC and I am advised that much of the delay in progressing those matters towards settlement, has been outside of the TAC’s control.

I am advised that not all appeals are of the same complexity or magnitude. Therefore it is to be expected that consideration of larger and more complex appeals may take more time than others which can, or will move towards settlement, more quickly. That being the case, I am advised that it is unlikely that the current appeals will take 17 years to settle. I am also advised, by the TAC, that now its new case management system is almost fully functional, the Commission is getting to a position where it can run more case management conferences and more leader/follower appeals, whereby in the first instance, some appeals may be settled more quickly because of earlier interaction with the TAC; and in the second instance, more appeals may settle by virtue of the outcome in a “leader” case, which has bearing on all the “follower” appeals. I am further advised that this desired outcome is already taking effect, with appeals settling or closing this week, on foot of case management conferences.

Nevertheless, I am mindful that it is also the case that there are a large number of appeals to be settled and more being notified each month. Although a reasonable timeframe for settling all must be allowed, I accept that the TAC needs additional resources to ensure an efficient and effective appeals process is available to taxpayers. A new, temporary Commissioner has been appointed to deal with the “legacy” cases and I am advised that a series of case management conferences, dealing with a large volume of those appeals, have begun and will continue through December. The TAC anticipates that these conferences will result in many of the appeals settling or closing at that stage. Likewise, a series of these conferences are being scheduled for December, in respect of “current” appeals. In addition, the Commission has identified procedural improvements which it considers may help to expedite appeals and I am advised it has requested a review of some of its proposals by the Office of the Attorney General and awaits a response. Furthermore, the TAC has put proposals to my Department in relation to additional resources – staff and facilities - and addressing these issues quickly will, I understand from the Commission, lead to an improvement in terms of the rate and timing of appeals being settled or closed.