Michael McGrath (Cork South Central, Fianna Fail)
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71. To ask the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax to which the disputes amount; the appeals by ranges (details supplied), respectively, in tabular form; and if he will make a statement on the matter. [18332/19]

Michael McGrath (Cork South Central, Fianna Fail)
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72. To ask the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by ranges (details supplied), respectively, in tabular form; and if he will make a statement on the matter. [18333/19]

Michael McGrath (Cork South Central, Fianna Fail)
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73. To ask the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016 (details supplied); the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [18334/19]

Michael McGrath (Cork South Central, Fianna Fail)
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74. To ask the Minister for Finance the number of appeals before the Tax Appeals Commission concluded since January 2016 that have been settled; the value of the settled appeals; the number that have been withdrawn; the value of same; the number of cases that have been heard; and if he will make a statement on the matter. [18335/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 71 to 74, inclusive, together.

The Tax Appeals Commission (“TAC”) was established on 21 March 2016 and new procedures for making, processing, adjudicating and determining appeals came into effect. Before this date taxpayers appealed directly to Revenue, who then transferred cases to the Appeal Commissioners if and when they proceeded to appeal. Since that date, taxpayers send their appeals directly to the TAC which then notifies Revenue of the appeals.

In response to the Deputy’s questions, the following table provides an outline of the number of appeals received and concluded in each month since the establishment of the TAC on 21 March 2016.

Table 1: Number of appeals received and number of appeals closed from 21 March 2016 to date

A breakdown of the number of new appeals in each month since March 2016 by quantum is currently not available.

Following its establishment in 2016, I am informed that approximately 3,020 appeals transferred to the TAC from both the Office of the Revenue Commissioners and the Office of the Appeal Commissioners in March 2016. The TAC has further advised me that, as of 15 April 2019, it currently has approximately 3,568 active appeals under its remit.

Since 21 March 2016 the TAC has cleared appeals relating to over €1.2 billion in disputed taxes. The table gives an outline of how appeals were closed from 21 March 2016.

Table 2: Summary of Appeals Closed since 21 March 2016 to date

The following table provides an outline of the number of appeals that have been heard since 21 March 2016.

Table 3: Appeals listed for hearing since 21 March 2016 to date - Hearings Scheduled; No. of Appeals affected

** No breakdown of scheduled hearings was recorded in 2016.

The following table provides an outline of the number of appeals on hand before the TAC as at 15 April 2019.

Table 4: Summary and Quantum* of Appeals on Hand as at 15 April 2019

The original quantum of tax under appeal may be modified post filing of the notice of appeal (i.e. where an aspect of an appeal is settled or withdrawn).

The parties may disagree in relation to the precise quantum of tax in dispute.

The monetary value of an appeal is not always calculable (i.e. in appeals where the rate of tax is in dispute or in appeals in relation to the refusal of Tax Clearance Certificates).

** The system of characterisation of appeals reflects: the appeals on hand in the former Office of the Appeal Commissioners prior to the establishment of the TAC (‘pre-establishment appeals’); appeals received post establishment of the TAC (‘current appeals’); and aged appeals transferred from the Revenue Commissioners (‘legacy appeals’), and the appeal groups are described accordingly.