The Tax Appeals Commission (TAC) published its Annual Report for 2024, which provides details of the appeals processed in 2024. The TAC closed 1,711 appeals last year, valued at €355 million, noting that for the sixth year running the Commission closed more appeals than it received, reducing the number of appeals on hand from 1,141 to 711.
Of the 1,711 appeals closed during 2024, 595 were settled, 628 were withdrawn by the appellant and 268 cases were either refused, dismissed or merged. 180 determinations were issued in relation to the remaining cases with a value of €34 million.
Income tax appeal cases gave rise to 45 percent of the total appeal cases, with capital gains tax and VAT accounting for 13 percent and 11 percent respectively. The duration of the hearings ranged from a half day to three weeks, with 59 hearings scheduled remotely in 2024 compared to 162 in the previous year.
During 2024 the Appeal Commissioners signed 11 cases stated pursuant to section 949AQ TCA 1997 to enable determinations to be appealed to the High Court. Of these 11 cases, 8 were requested by Appellants and 3 by the Revenue Commissioners.
Commenting on the report, Minister for Finance, Paschal Donohoe welcomed its publication and acknowledged the vital service provided by the TAC as providers of a fair and accessible alternative to the courts for tax appeals.
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