Matt Shanahan (Waterford, Independent)
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315. To ask the Minister for Finance the total number of determinations arrived each year at by the Tax Appeals Commission for the years 2020 to 2022; the detail of the findings arrived at for each case as to whether they found in favour of or against the taxpayer concerned; and if he will make a statement on the matter. [63662/22]

Michael McGrath (Cork South Central, Fianna Fail)
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In response to the Deputies’ question I am informed by the Tax Appeals Commission that it does not separately record whether determinations are in favour of or against the taxpayer concerned. The Appeal Commissioners issue determinations based on the facts presented to them and the application of the relevant legislation pertaining to the appeal.

All determinations are published on the Commission’s website in accordance with Section 949A0 of the Taxes Consolidation Act 1997 and can be viewed by any member of the public. Each determination details the findings of each appeal and if it was in favour or against the taxpayer concerned. In addition to this, a searchable database of all published determinations from 2016 is also available on the website which provides a brief summary of the determination topic and legislation referred to within each determination.

However, in order to assist the Deputy with his question, a review of all determinations issued in 2020 to 2022 was conducted recently by the Commission and the following table provides an outline of the results therein:

* Please note that some determinations were partly successful for taxpayers. In these cases, for record purposes, the appeal was recorded as in favour of the party that received the greater benefit.