Michael McGrath (Cork South Central, Fianna Fail)
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In response to the Deputy's question, the following table provides an outline of the number of determinations issued by the Tax Appeals Commission for the years 2020 to 2022.

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. 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.

The Appeal Commissioners issue determinations based on the facts presented to them and the application of the relevant legislation pertaining to the appeal. To date in 2023, the Commission has issued 130 determinations, affecting 166 individual appeals, valued at €391 million. There are currently five Appeal Commissioners and one Chairperson who are empowered to issue determinations.