The Public Accounts Committee (PAC) met on Thursday, 8 July 2021 to examine the 2019 Finance Statements of the Tax Appeals Commission (TAC). TAC Chairperson, Marie-Claire Maney highlighted the need for 10 to 12 more commissioners to cover the case load.

In discussing the 80 percent reduction in the backlog of determinations, Ms Maney emphasised “The Commission has made progress. There is some way to go before the Commission has the required throughput and output relative to the case base, contributing to the economy and the Exchequer.”

Ms Maney noted the challenge facing the TAC in dealing with a wide spectrum of appeals, with no other quasi-judicial body or court dealing with a range of cases from the volume of the Small Claims Court to the complexities of cases in the Commercial Court, and all that falls between. Ms Maney confirmed a new Commissioner structure to match the appeals case base in a tiered approach has been sanctioned by the Department of Finance.

Ms Maney also spoke of her support for an alternative dispute resolution (ADR) process as recommended in the 2018 Review of the Workload and Operations of the Tax Appeal Commission.

Further information on the PAC’s exanimation is available on the Oireachtas website.