Tax Appeals Commission sees record year in 2022

Commission closes more than 2,500 appeals worth €605 million

The Tax Appeals Commission (TAC) saw a record year in 2022, closing 2,661 appeals with an aggregate value of more than half a billion euro.

In her report attached to the commission’s 2022 annual report, TAC chairwoman Marie-Claire Maney said the closed appeals had released back to either the exchequer or the economy €605 million in 2022.

She said: “Since 2016 the commission has closed 9,753 appeals, releasing a quantum of €6 billion to either the economy or the exchequer.”

In her comments on the 2022 performance, Ms Maney said: “We have closed 2,661 appeals, our highest ever number of appeals closed, which represents 49 per cent more closures than 2021.”


Ms Maney added: “Our appeals on hand have reduced from 2,709 at the start of 2021 to 1,502 – a 45 per cent reduction in numbers and another record broken.”

The 1,502 appeals on hand at year end had a quantum of €1.3 billion – down from €1.7 billion a year previously.

Ms Maney further stated that the TAC had scheduled the highest number of hearings ever at 553, almost double the 2021 figure, “and we have issued the highest number of determinations since its commencement”.

In relation to the appeals closed last year, the highest proportion at 1,652 were settled.

During 2022, the commission issued 190 determinations affecting 237 appeals with a quantum valued at €292 million.

This compares with 157 determinations issued in 2021 but with a much higher quantum at €442.7 million.

Determinations in 2022 concerning corporation tax made up 67 per cent or €185.69 million of total determinations, with VAT accounting for €55.18 million.

Appeals concerning Covid-related schemes appeared for the first time where the TAC determined 11 cases with an aggregate quantum of €423,000.

The TAC report shows that less than a fifth of determined appeals were found to be in favour of the taxpayer, with the TAC finding in favour of Revenue in the remaining 155 cases or 82 per cent of cases.

This compares with 2021, when taxpayers were successful in 35 determined appeals or 27 per cent of cases.

The TAC last year received 1,454 appeals valued at €208 million.

During 2022, the appeal commissioners signed 16 cases stated to enable determinations to be appealed to the High Court and of the 16 cases stated, 14 were requested by the appellant, one by the Revenue Commissioners and one by both parties.

The operation of the TAC – which employs 33 people – last year cost €2.92 million.

Gordon Deegan

Gordon Deegan

Gordon Deegan is a contributor to The Irish Times