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Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: I thank Deputy O’Callaghan for his three questions. I will begin by addressing the issue of consultancy and the use of outside consultants and industry experts. The majority of the consultancy requirement in 2025 is caused by the need for Revenue to employ outside consultants for complex tax appeal cases. This is primarily concentrated in the work Revenue does with large corporate...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: Which question was that?

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: My colleagues here inform me that the issue relates more to the volatility of the figure rather than it necessarily being a sustained increase. Again, if Deputy O'Callaghan is interested in this, which I am sure he is, I can come back to him with more information on it. The team here inform me that the costs go up and down in any given year. If it has gone up now, it is likely to be...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: Could Deputy Brennan just tell me again where he saw that figure? Was it under "capital miscellaneous"?

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: I will do my best to deal with each of the questions in turn. I will begin with the question about the EU Presidency. As the Deputy is aware, we will take over responsibility for the Presidency of the European Union in the second half of next year. That staffing will be used for two purposes in particular: the first one will be for additional staff in my Department in Dublin, in the...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: The main difference would be attributable to PRSI we do not include within our tax figures, for example. There would be customs, and there is also the revenue we collect on behalf of other Departments. I am happy to get a breakdown for the Deputy on the exact difference and revert to him on it.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: Approximately 30.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: That would include our permanent representation.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: The vast majority of them have been filled. I will be happy to come back to the Deputy with an exact breakdown. There is a ceiling of 415, and I believe we are very close to it. I can come back to the Deputy with the exact figures if he wishes.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: With tax forecasting?

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: I will be happy to come back to the Deputy on that.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: I will check the figures. I know the individuals who do the work, but I am reluctant to give a figure in case it is wrong. If the Deputy wishes, I can come back to him with a breakdown for each directorate and tell him who is involved.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: I am just getting a note on that for the Deputy. If I receive the answer for him during this hearing, I will give it to him.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: If the Deputy does not mind.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: Let me go back to the Deputy’s earlier question on the €250,000. This relates to pension payments that have been made to bodies under the aegis of the Department of Finance as opposed to officials within it. The official pension figures are covered elsewhere. I can get more detail on the subhead for the Deputy if he wants. The figure refers to responsible agencies, and the...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: I thank the Deputy. I will deal with his question about IT spend and what it is for. It is for implementing a number of different things: the first phase of VAT modernisation; the auto-enrolment pension system; and DAC 8, which is the EU directive in regard to administration and co-operation between tax regimes. It is also due to changes Revenue wishes to make with regard to artificial...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: I am not aware of any. I deal with all of the different agencies regularly. I met representatives of all of them when I had the privilege of being appointed Minister for Finance again. I asked questions on these topics. I absolutely expect the agencies to bring any issues up with me, even if I do not ask, and I am not aware of any.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: It refers to a number of different things: motor vehicles; a new Revenue cutter, which is a naval vessel; mobile X-ray scanners; specialised detective equipment; and areas of expenditure that would be expected with regard to the crewing, maintenance and then disposal of the MV Matthew. Those are the main items underneath that subhead.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: I thank the Deputy for the variety of issues he has raised. In regard to the customs figures we talked about, there are two different issues at play: first, the impact on all of the customs arrangements we have on the island of Ireland in the aftermath of Brexit; and second, the work that customs does with regard to seizures and all of its efforts with regard to alcohol, drugs, cigarettes...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Estimates for Public Services 2025
Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(28 May 2025)

Paschal Donohoe: The volume does indeed sound quite large. I take the Deputy's point. In terms of where the yield comes from, it comes from a relatively small number of the total number of interventions. I do not want to sound glib at all in what I am about to say but we have so many taxpayers in our country now that if Revenue is forming the view that it is part of its routine work to ensure the correct...

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