Last week the Tax Appeals Commission (TAC) published its annual report for 2025 providing an overview of the tax appeals process last year. During 2025, 1,286 appeals were closed with a value of €605 million and for the seventh year in row, the TAC closed more appeals than it received. Of the appeals closed, 464 were settled, 346 were withdrawn by the appellant and 222 were dismissed or refused.
The TAC issued 216 determinations in 2025 affecting 239 appeals with a value of €32 million which is a 20 percent increase in the number issued compared to the previous year. In 2025, the TAC scheduled 237 hearings and issued 216 determinations and 74 decisions.
As in 2024, income tax remained the tax most frequently appealed in 2025, arising in 40 percent of appeals received. VAT, VRT and CGT tax disputes made up a further 39 percent of the appeals on hand.
During 2025 the Appeal Commissioners signed 17 cases stated pursuant to section 949AQ TCA 1997 to enable determinations to be appealed to the High Court. Of the 17 cases stated, 14 were requested by appellants and three by the Revenue Commissioners. In addition, two requests for cases stated were withdrawn by the applicants.
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