Seanad debates
Tuesday, 3 December 2019
Finance Bill 2019: Committee Stage (Resumed)
2:30 pm
Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source
Revenue has indicated that it uses a range of measures to target those involved in the illegal smuggling of goods, which include sharing intelligence on a national, EU and international basis, utilising analytics and technology, and ensuring the optimum deployment of resources. Revenue and An Garda Síochána work together on an ongoing basis in this area. Section 136 of the Finance Act 2001 provides for a range of Revenue powers of entry and search of premises, other than a dwelling, for the purposes of investigation of fraud in excisable goods. The section also allows Revenue to apply to the District Court for a search warrant to search any premises, including a dwelling, if it is satisfied that excise offences may be at issue. When applying for such a warrant, Revenue may seek permission to enter a premises with other persons, including a member or members of An Garda Síochána.
As the lead agency with regard to fiscal fraud issues, Revenue has advised that, in its view, section 136 is operating in a satisfactory manner. In any case where a Garda presence is needed, Revenue may apply to the District Court for a search warrant for that purpose. Therefore, I do not intend to accept the recommendation. However, I remain open to consideration of any proposals Revenue may wish to make in the area of excise compliance powers or tax compliance powers generally, based on its operational experience of the existing legislation.
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