Michael McGrath (Cork South Central, Fianna Fail)
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85. To ask the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax the disputes amount to; the appeals by ranges (details supplied), respectively in tabular form; and if he will make a statement on the matter. [51042/19]

Michael McGrath (Cork South Central, Fianna Fail)
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86. 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. [51043/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 85 and 86 together.

The Tax Appeals Commission (TAC) has informed me that the number of appeals on hand before the Commission as at 30 November 2019 is 3,330, with a quantum of tax under dispute amounting to €3.6 billion. It is important to note that, of this amount, €2.5 billion is comprised in 10 appeals, five of which were received by the TAC in the last week of December 2018.

Some appeals before the TAC cannot be progressed when the Commission has to await the outcome of court proceedings. For example, a stay may have been placed on the progression of the appeals by the TAC by Order of the High Court, Court of Appeal or Supreme Court. Of the 10 highest-value appeals before the TAC, two appeals with a combined value of €1.67 billion are currently stayed by Court Order and cannot be progressed by the TAC until the stays are lifted.

The Deputy will be aware that significant work has been undertaken to implement the recommendations of an independent review of the TAC that I commissioned in 2018. Two additional Temporary Appeal Commissioners took up appointments in September, with a third to be appointed in the coming weeks. Legislation to create the role and responsibilities of Chair of the TAC has completed scrutiny in both Houses and, when enacted, will allow recruitment to commence for this position. I expect that these additional resources at Commissioner level, supported by additional administrative staff and case-managers, will allow significant progress to be made in addressing the existing backlogs.

The following tables presents the number and value of appeals on hands as at 30 November 2019, by year received and by value range.

Summary of Appeals on Hand as at 30 November, 2019 (Category / Year Received*)

Number of Appeals

Summary of Appeals on Hand as at 30 November, 2019 (Category / Year Received*)

Quantum (€,000)

* The TAC was established on 21 March, 2016. The system of characterisation of appeals reflects the appeals:

a. on hand prior to the establishment of the TAC (‘pre-establishment appeals’),

b. appeals received post establishment of the TAC (‘current appeals’), and

c. aged appeals transferred from the Revenue Commissioners (‘legacy appeals’) and the appeal groups are described accordingly.

** The Tax Appeals Commission has advised that it is difficult to provide an actual quantum figure because the original quantum of tax under appeal may be modified post filing of the notice of appeal (i.e. where an aspect of the appeal is settled or withdrawn), the parties may disagree in relation to the precise quantum of tax in dispute, or the monetary value of an appeal is not always calculable (e.g. in appeals where the rate of tax is in dispute or where the quantum in dispute represents a refusal of loss relief or of deductions or in appeals in relation to the refusal of Tax Clearance Certificates).

Michael McGrath (Cork South Central, Fianna Fail)
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87. To ask the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016; the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [51044/19]

Michael McGrath (Cork South Central, Fianna Fail)
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88. To ask the Minister for Finance the number of appeals before the Tax Appeals Commission that have been concluded since January 2016 that have been settled; the value of the settled appeal; the number withdrawn; the value these amounted to; the number of cases heard; the value these appeals amounted to; and if he will make a statement on the matter. [51045/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 87 and 88 together.

Following its establishment in 2016, I am informed that approximately 3,028 appeals transferred to the Tax Appeals Commission (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 30 November, 2019 it currently has approximately 3,330 active appeals under its remit.

The Deputy will be aware that significant work has been undertaken to implement the recommendations of an independent review of the TAC that I commissioned in 2018. Two additional Temporary Appeal Commissioners took up appointments in September, with a third to be appointed in the coming weeks. Legislation to create the role and responsibilities of Chair of the TAC has completed scrutiny in both Houses of the Oireachtas and, when enacted, will allow recruitment to commence for this position. I expect that these additional resources at Commissioner level, supported by additional administrative staff and case-managers, will allow significant progress to be made in addressing the existing backlogs.

The following table provides an overview of the number of appeals received and concluded in each month since the establishment of the Tax Appeals Commission on 21 March 2016:

I am informed that since its establishment on 21 March 2016, the TAC has cleared appeals relating to €1.4bn in disputed taxes. The below table provides an outline of how appeals were closed from 21 March, 2016:

The following table provides an overview of the number of appeals that have been listed since 21 March, 2016:

* A further 10 hearings in relation to 20 appeals with a quantum of approximately €50 million have currently been listed for the remainder of 2019.

** Quantum figures for 2017 and 2016 and the number of hearings held in 2016 are not available.