Written answers
Tuesday, 20 March 2018
Department of Finance
Tax Data
Niall Collins (Limerick County, Fianna Fail)
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99. To ask the Minister for Finance the value of all tax appeals with the Revenue Commissioners that are awaiting a hearing or judgement, by liability type; and if he will make a statement on the matter. [12596/18]
Paschal Donohoe (Dublin Central, Fine Gael)
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Since 21 March 2016 tax appeals are made directly to the independent Tax Appeals Commission (TAC) which then notifies Revenue of the appeal. The amount estimated by Revenue to be in dispute for all tax appeals, both pre and post 21 March 2016, is approximately €1.8 billion. This figure relates to appeals that are with the TAC and with the Courts.
The €1.8 billion disputed liability is broken down by tax type as follows-
| Tax type | Disputed Amount € |
|---|---|
| Income tax | 368,575,815 |
| Corporation tax | 575,570,828 |
| Capital gains tax | 287,822,234 |
| VAT | 194,013,071 |
| PAYE | 225,228,644 (employer and employee cases) |
| Capital acquisitions tax | 65,744,701 |
| Customs & excise | 5,752,481 |
| Vehicle registration tax | 41,279 |
| Other | 82,232,041 |
| Total | 1,804,981,094 |
The value of outstanding tax appeals is constantly changing as appeals are decided, either by determination by the TAC or the Courts or by agreement with Revenue, and as the TAC notifies new appeals to Revenue.
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