The Tax Appeals Commission (TAC) published its 2020 Annual Report. The report highlights the efforts of the TAC in overcoming the challenges posed by the pandemic and the success of moving to remote hearings to ensure taxpayers had access to their right of appeal. The value of appeals scheduled for hearing was €1.5 billion and the number of determinations issued increased by over 50 with a quantum valued at €610 million.

During 2020, the structure of the TAC changed in line with the recommendations of a 2018 independent review. Ms Marie-Claire Maney was appointed as the inaugural Chairperson of the TAC in July 2020 and the Commission is now comprised of 34 staff, increasing from 18 at the time of the 2018 review.

The TAC 2020 Annual Report details that 1,392 appeals were closed in 2020, down just 187 on 2019. The number of determinations issued during the year increased by 60 on the prior year and the number of appeals on hand at the end of 2020 was 3,021, which also represents a fall on the prior year.

The targeted output for 2021 includes the closure of 1,500 appeals. The number of appeals on hand at the end of 2021 is estimated to fall at 3,000, however, the report notes that this number may increase substantially if potential appeals relating to the Covid-19 pandemic and associated payments materialise.