Written answers

Tuesday, 20 March 2018

Department of Finance

Tax Appeals Commission

Photo of Niall CollinsNiall Collins (Limerick County, Fianna Fail)
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100. To ask the Minister for Finance the average length of time an appeal case takes to be heard by the Tax Appeals Commission; the average time to receive a judgment; and if he will make a statement on the matter. [12597/18]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am informed by the Tax Appeals Commission (TAC) that for a number of reasons, it is not possible to ascertain the average length of time an appeal takes to be heard or settled, as not all matters require a hearing.

I am advised that some appeals can settle within a number of days of notification to the TAC due, in some part, to their less complex nature. However other more complex appeals, some of which can involve multiple appellants, multiple tax heads and/or multiple years of assessment, can require significant preparatory work and take longer to reach a conclusion. In certain circumstances, hearings or determinations can take place in respect of part of an appeal; however the appeal will remain open until all issues are concluded.

I am further advised by the TAC that it is increasingly conducting less formal hearings with a view to assisting all parties reach a settlement or agreement more expeditiously. These are also being used in order to facilitate the timely progression of appeals and where possible, to agree the main points prior to the formal hearing.

Photo of Niall CollinsNiall Collins (Limerick County, Fianna Fail)
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101. To ask the Minister for Finance the number of appeals commissioners operating; the number of vacancies; the length of time these vacancies have been left unfilled; the reason therefor; and if he will make a statement on the matter. [12598/18]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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Since its establishment in March 2016 the Tax Appeals Commission (TAC) has had two full time Commissioners. An additional temporary Commissioner was appointed in June 2017 for a 2 year period in order to assist in disposing of the legacy appeals which transferred to the Commission from the Revenue Commissioners. My Department is currently considering a request from the TAC for additional resources including staff. I note that this request does not involve any further appointments at Commissioner level.

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