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Celebrating 20 Years of Excellence

Tax Appeals Commission marks milestones with Annual Report 2023

Last year saw a 60% reduction in the quantum under appeal for the Tax Appeals Commission (TAC), and the number of appeals on hand reduced by 24% on 2022. Those are two of the main findings from the TAC Annual Report for 2023, which it published in May.

The Annual Report shows that the commission closed 1,521 appeals, valued at €1.386 billion in 2023, and issued 175 Determinations representing a value of €409 million tax in dispute. During the year, TAC settled 714 appeals, valued at €668 million.

According to the Annual Report, the quantum under appeal was down by 60% from €1.3 billion to €519 million by the end of 2023 compared with 2022. The number of appeals on hand also fell from 1,504 to 1,139 – a reduction of 24%. There were 411 hearings scheduled during 2023, with 162 taking place remotely.

Automating the appeals
Another highlight from the Annual Report is the news that TAC has automated “a significant number” of processes within the appeals process. In November 2023, after completing an internal Lean Six Sigma project, it developed a fully functional modern case management system that provides a ‘one-stop’ location for the digital file on each appeal.

The case management system also lets the TAC see the status of every appeal at a glance and quickly understand what is needed to speed up their progression for greater efficiency and effectiveness. The system also provides real-time data and management information to senior management.

Since December 2023, taxpayers can complete and submit their Notice of Appeal online using the Notice of Appeal Portal on the TAC website.

Efficient and cost-effective process
Welcoming the Annual Report, the Minister for Finance, Michael McGrath T.D. said: “The Tax Appeals Commission continues to provide an efficient, fair and cost-effective appeals process for the taxpayers of the country which provides citizens with an accessible alternative to the Courts for tax appeals.”

Launching the Annual Report with the Minister, the Chairperson of the TAC, Ms. Marie-Claire Maney, said: “The Tax Appeals Commission strives each year to modernise and improve efficiency. The new portal for filing taxpayers’ notices of appeal and the case management system demonstrates that commitment to modernity and efficiency.”

The full Annual Report 2023 is available to download in English and Irish from the TAC website.