Catherine Murphy (Kildare North, Social Democrats) | Oireachtas source

Regarding the audit gap measurements on which Mr. Cody says Revenue will embark, what will its methodology be? There are obvious examples such as tobacco. No revenue is paid on some of the cigarettes that are imported, some of which are even more dangerous than regular cigarettes. At the top level, would Revenue look at it from the point of view of aggressive tax planning? Is that where Revenue will bring in the bigger return? Will Revenue look at it from the point of view of where it will get the biggest return? While section 110 is used legally, I do not believe anyone considers use of the provision by non-charitable entities to be legitimate. Revenue needs something to measure tax foregone, and it is an obvious gap. Will Revenue examine such areas, where it is likely to pick up on big, aggressive tax planning schemes in real time or nearly in real time? It is difficult to see how it is possible to get to grips with the big audit houses, which open a new loophole on the day another is closed up. What methodology will Revenue use? Will it be small-medium, quick wins or particular sectors?