Taxpayers were successful in only 8% of cases that went to hearing contesting Revenue Commissioner rulings at the Tax Appeals Commission (TAC) last year.
That is according to the 2025 annual report of the Tax Appeals Commission (TAC) which shows that last year the quantum of new appeals lodged at the TAC almost increased four fold to €765m.
On tax-payers having less than a one in ten chance of succeeding in their appeals last year, figures published in the 2025 annual report show that taxpayers were successful in 8% of cases accounting for a €13m quantum of appeals.
In contrast, Revenue was successful in 92% of cases determined by the eight strong team of TAC Commissioners, representing a quantum of €19m.
The 8% success rate for taxpayers last year was much lower than the success rate for taxpayers in determinations in recent years – 14% in 2024; 19% in 2023; 18%n 2022 and 23% prior to 2022.
The report shows that 216 determinations were last year issued valued at €32m. This compared to 180 determinations issued in 2024 with a quantum of €34m.
The report shows that the €765m in quantum in new appeals last year compares to €207m in quantum in new appeals for 2024.
The €765m quantum arises from 1,192 appeals and the report shows that the number of appeals on hand at the end of 2025 totalled 620 representing a quantum of €544m.
Last year, the TAC closed off appeals concerning a quantum of €605m in tax and the report shows that corporation tax accounted for €423m or 70% in the quantum of appeals.
The report shows that corporation tax also dominated in the new appeals in 2025.
Corporation tax accounted for €492m of the €765m quantum in tax while Capital Gains Tax (CGT) accounted for €145m and VAT at €69m.
The figures show that the TAC received more than 50% of the quantum of appeals in one month – comprising €461m in January 2025.
The next highest quantum was in November when tax rulings concerning a quantum of €77m were appealed.
The report shows that of the 1,286 appeals closed out in 2025, 464 were settled; 346 were withdrawn by the appellant; 239 were determined; 166 were refused; 56 were dismissed and the remaining 15 consolidated or merged.
In her report, chairperson Marie-Claire Maney said: “Operationally, 2025 was another successful year for the Commission. In total, the Commission closed 1,286 appeals, releasing €605m back to the Exchequer or the economy”.
“For the seventh year in a row, the Commission closed more appeals than it received, with the number of appeals on hand reducing from 714 to 620, the lowest number since the Commission was established,” Ms Maney said.
“As the Commission receives circa 1,200 appeals each year, this figure demonstrates about six months’ work in progress, which is a remarkable figure for any decision-making body,” she said.
“The increasing complexity of the appeals over multiple tax heads and referencing European law continued to be a trend in 2025,” she added.
Reporting by Gordon Deegan
