Joan Collins (Dublin South Central, Independent)
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105. To ask the Minister for Finance the number of appeals received and processed by the Revenue Commissioners in each of the past five years from 2012 to 2016. [50847/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Tax Appeals Commission (TAC) was established and new procedures for making, processing, adjudicating and determining appeals came into effect on 21 March 2016. Before this date, taxpayers sent their appeals directly to Revenue, who then transferred appeals to the Appeal Commissioners for hearing. Since that date, taxpayers send their appeals directly to the TAC who then notify Revenue of the appeals.  The TAC has full control over the processing and hearing of appeals.

I am advised by Revenue that it received 7,154 appeals for the years 2012 to 2016, whether directly from taxpayers or by notification from the TAC. All of the appeals that were received by Revenue before 21 March 2016 have either been closed or transferred to the TAC for adjudication and determination.

The table below details the number of appeals received in the years requested, the number of appeals closed in the year in which they were received and the number of appeals that have been closed in the years since then. Appeals are closed when they have either been determined by the Appeal Commissioners or the Courts, dismissed by the Appeal Commissioners, withdrawn by the appellant or settled by agreement with Revenue. 

*The 2016 figures in the table above include both appeals sent by taxpayers to Revenue before 21 March 2016 and appeals sent directly to the TAC after this date and subsequently notified to Revenue.