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Tax-appeals body cuts backlog to record low

The Tax Appeals Commission (TAC) reduced the number of appeals on hand last year to the lowest level since it was established in 2016, according to its annual report for 2024. 

The report shows that the commission closed more than 1,700 appeals valued at €355 million last year, while the number of appeals on hand fell from 1,139 to around 711. 

During the year, it received 1,281 appeals, valued at €208 million. 

Remote hearings 

The appeals body scheduled 280 hearings (59 remotely) with a value of €390 million and issued 180 determinations valued at €34 million. 

A breakdown of the 1,711 appeals closed last year showed that more than 1,200 were either settled or withdrawn by the applicant. 

Of the appeals received, 45% were linked to income tax, 13% to capital gains tax, and 11% to VAT. 

Increased complexity  

TAC chair Marie-Claire Maney said that the body had continued to improve its service delivery to all parties through enhanced technology and upgraded remote-hearing facilities. 

She added that the increasing complexity of the legal issues in appeals was a continued trend in 2024, citing in particular the impact of European treaties and directives. 

Appeal commissioners adjudicate, hear, and determine appeals against decisions and determinations made by Revenue on taxes and duties.