Dáil Éireann Debate, Tuesday - 29 September 2026
157. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Finance if he will act to reduce the cost of appealing Revenue assessments as recommended by the report of the Cost of Business Advisory Forum. [68413/26]
Amharc ar fhreagraI welcome the recent publication of the report of the Cost of Business Advisory Forum. The Forum’s findings are the result of extensive collaboration and engagement between numerous stakeholders. The report makes recommendations across a number of topic areas, some of which fall under my Department’s remit. My officials and I are considering the recommendations made. This includes the matter of tax appeals.
When a taxpayer does not agree with a Revenue assessment, they may appeal that assessment to the Tax Appeals Commission (“TAC”). The TAC was established in 2016 with the goal of providing a modern, independent and efficient appeals process in relation to the hearing and adjudication of all tax appeals.
The appeals process is free to access. However, parties involved in an appeal may choose to engage with external support such as legal advisors, professional services, or stenographers. Any costs incurred through the engagement of these services is at the discretion of the parties involved.
I am advised by the TAC that, between 2024 and 2026 to date, around 70% of all appeals were without representation. The average duration of appeals that were received in 2025 was 3.3 months from receipt to closure. More than 88% of 2025 appeals were closed without going to hearing. Appeal Commissioners are obliged to avoid undue formality in managing and conducting appeal proceedings. It is also the case that many appeals are settled before they proceed to hearing.
That said, I acknowledge the points raised by the Cost of Business Advisory Forum, particularly in respect of the impact on small businesses. It is important that the tax appeals process remains accessible and efficient for all taxpayers.
Government will give careful consideration to the Forum’s recommendations as we continue to take practical and targeted action to support businesses, enhance competitiveness, sustain economic growth and job creation across Ireland. My officials and I will consider the findings of the Forum and other stakeholders, in consultation with the TAC.
