Written answers
Thursday, 15 February 2018
Department of Finance
Tax Appeals Commission
Joan Burton (Dublin West, Labour)
Link to this: Individually | In context | Oireachtas source
102. To ask the Minister for Finance the number of cases heard by the Tax Appeals Commission, TAC, in each of the months from September to December 2017 and January 2018; the number of cases which were heard in 2017 in which adjudications have not been issued; the number of open appeals awaiting hearing; if the analysis of the cases heard by the TAC in 2017 by tax head will be provided; and if he will make a statement on the matter. [7915/18]
Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source
The Tax Appeals Commission (TAC) is an independent statutory body tasked with managing appeals in relation to the adjudication of tax disputes. The Commission was established on 21 March 2016 following the commencement of the Finance (Tax Appeals) Act 2015. The following table outlines the number of cases heard from September, 2017 to January, 2018, by tax type and the number of cases heard in 2017 but awaiting determination:
| Appeals Heard - 2017 | |||
|---|---|---|---|
| Month | No. of Appeals Heard | Tax type | No. of Cases awaiting Determination |
| Jan | 5 | IT, CT, Customs & Excise and VAT | 4 |
| Feb | 7 | IT, CT, CGT and Artist’s Exemption | 5 |
| Mar | 3 | IT, CT, VRT | 1 |
| May | 9 | IT, CT, VAT, CGT and Customs & Excise | 7 |
| Jun | 6 | IT, VAT, CGT, CAT and Customs & Excise | 5 |
| Jul | 1 | IT | 0 |
| Aug | 2 | IT | 0 |
| Sep | 6 | IT, LPT | 0 |
| Oct | 3 | IT, VRT and Stamp Duty | 1 |
| Nov | 7 | IT, CAT, VRT | 2 |
| Dec | 2 | CT, VRT | 1 |
| Appeals Heard - 2018 | |||
Month | No. of Appeals Heard | Tax type | No. of Cases awaiting Determination |
| Jan | 1 | IT | 0 |
Since the establishment of the Tax Appeals Commission in 2016, I am informed that approximately 3,322 appeals transferred to the TAC, at various stages during 2016, from both the Office of the Revenue Commissioners and the Office of the Appeal Commissioners. The TAC has further advised me that, as of 30 January, it currently has approximately 3,648 appeals under its remit but this does not mean that each appeal will require a hearing. Quite often, settlements are reached between Appellants and the Revenue Commissioners when statements of cases have been shared and discussed. As mentioned above, Case Management Conferences have proved very successful in settling appeals and there should be more detail about these, in the forthcoming Annual Report of the Commission.
The Deputy may also note that the TAC have informed me that in 2017, 26 determinations on appeals were made, but the TAC closed a further 569 cases without the need for a hearing, by way of Case Management Conferences and other means.
No comments