The Tax Appeals Commission (TAC) is an independent statutory body tasked with providing a modern and efficient appeals process in relation to the hearing and adjudication of tax disputes, in accordance with the provisions of relevant legislation. The legislation concerned is the Finance (Tax Appeals) Act 2015, the Finance (Tax Appeals and Prospectus Regulation) Act 2019, the Taxes Consolidation Act 1997, as amended, and related legislation.
The main role of the TAC is to adjudicate, hear and determine appeals against decisions and determinations of the Revenue Commissioners concerning taxes and duties. Its goal is to provide a modern, independent and efficient appeals process in relation to the hearing and adjudication of all tax appeals.
The 2015 Act contains a number of provisions which are intended to underpin and safeguard the impartiality and independence of the Appeal Commissioners in the exercise of their functions, including section 3 which establishes the Tax Appeals Commission as a body corporate, section 6 which establishes the functions of the Appeal Commissioners and section 10 which requires the Tax Appeals Commission and its members to be independent in the performance of their functions. In carrying out their functions, the Appeal Commissioners are obliged to ensure that proceedings before them are accessible, fair and conducted as expeditiously as possible.
In 2022 TAC closed 2,661 appeals valued at €605m. During the year it received 1,454 appeals (valued at €208m). It made 190 determinations valued at €292m. It has 1502 appeals on hand at the end of 2022 with a value of €1.3bn.