Alan Farrell (Dublin Fingal, Fine Gael) | Oireachtas source

I thank the witnesses for attending. I wish to touch upon the risk-based audit success - or relative success - that Revenue had, particularly with regard to the random audit programme. The report identified a 39% rate of non-compliance, with the random nature of the programme, as far as I understand it, yielding approximately €18,000 per case. Given that the Government is investing an additional €50 million in Revenue for the purpose of bolstering that particular programme, from a policy side in terms of implementation, would there be an enlarged revenue gain for the State on the basis of further investment? Is there a case to look at the self-assessment process, given such a relatively high level of non-compliance? It must be said that 39% is a significant amount of non-compliance. I do not want to be badgering the Revenue Commissioners, as I think it does an exceptionally good job, but at the same time, 39% is a very high level. An average of €18,000 of collected taxation on the basis of an audit is a significant figure. Perhaps the witness would like to comment on that.