Cian O'Callaghan (Dublin Bay North, Social Democrats)
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58. To ask the Minister for Finance the changes that will be made to the tax law in view of the Tax Commission’s decision in a case (details supplied); the way in which Ireland's approach to such cases differs to that of the UK; and if he will make a statement on the matter. [4916/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that, as the Deputy has named a specific person in the details supplied, the provision of information to me for the purposes of replying to this question would implicitly involve the disclosure of confidential taxpayer information. Revenue is statutorily precluded from disclosing such information by section 851A Taxes Consolidation Act 1997.

The Tax Appeals Commission (TAC), an appellate body independent of Revenue, is also bound by confidentiality legislation when dealing with appeals against Revenue decisions. Appellants (taxpayers) have the right to confidentiality in relation to their appeals. Section 949AO Taxes Consolidation Act 1997 obliges the TAC to publish its determinations of appeal cases in a way that, in so far as it is possible, does not reveal the identity of any person whose affairs were dealt with on a confidential basis during the appeal proceedings.

I am also advised by Revenue that TAC determinations made against Revenue involving points of tax law are carefully considered by Revenue with a view to deciding, inter alia, whether a change in the law, or in Revenue’s application of the law, is warranted, or whether the TAC determination should be appealed to the High Court.