Ciarán Lynch (Cork South Central, Labour)
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Question 187: To ask the Tánaiste and Minister for Finance the amount of money that has been collected by the Revenue Commissioners special investigation unit in each of the past five years. [33804/07]

Ciarán Lynch (Cork South Central, Labour)
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Question 188: To ask the Tánaiste and Minister for Finance the annual running cost of the Revenue Commissioners special investigation unit for each of the past five years. [33805/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I propose to take questions numbers 187 and 188 together.

As the Deputy will be aware, over the years Revenue initiated a number of Special Investigation Projects related to particular methodologies which had been used by taxpayers to evade taxes. To date recoveries of almost €2.4 billion have been made. Some of these projects have been completed or are nearing completion while others are ongoing. The yield for each of the past five full years (2002 to 2006) from these projects is set out in the Table. For completeness the yield for the 11 months to the end of November 2007 totals €111.08 million.

The estimated annual running costs for the years 2003 to 2006 of the Special Investigation Project Units which have been coordinating these projects are set out in the Table. The figures relate to staff salaries and other non salary costs. Due to Revenue restructuring, it is not possible to be very precise about the running costs for 2002, but they would broadly be on a par with those of subsequent years.

Ciarán Lynch (Cork South Central, Labour)
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Question 189: To ask the Tánaiste and Minister for Finance the number of prosecutions and the number of convictions that have arisen out of investigations undertaken by the special investigations unit in each of the past five years. [33806/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am assuming that the Deputy is referring to investigations undertaken by the Investigations and Prosecutions Division of the Revenue Commissioners. I am advised by the Revenue Commissioners that the following is the up to date position on court convictions for tax evasion since 2002.

In 2002, there were three cases and three convictions. Fines totalling €5,540 were imposed and there was one custodial sentence of six months.

In 2003, there were six cases and seven convictions. Fines totalling €29,365 were imposed and there was one custodial sentence of two years suspended.

In 2004, there was one case and one conviction. A fine of €5,000 was imposed and 180 hours community service was imposed in lieu of a three months custodial sentence.

In 2005, there were ten cases and these in fact resulted in thirteen convictions — a prosecution for tax evasion can involve more than one person, or a case may involve both individual and corporate culpability. There were three custodial sentences, one of six months suspended on each of four counts to run concurrently and two of three months each. In a further two cases 240 hours and 120 hours of community service were imposed in lieu of custodial sentences of six months and three months respectively. In the other five cases fines totalling €204,457 were imposed.

In 2006 there were three cases resulting in three convictions. One case received a six-month suspended sentence and a fine of €3,200. In the other two cases fines totalling €35,481 were imposed.

In 2007, so far, there have been eight cases concluded resulting in eight convictions. In one case a custodial sentence of twelve months suspended together with a fine of €500 was imposed. In another two cases custodial sentences of 18 months suspended and 9 months suspended were imposed. In the other five cases fines were imposed totalling €14,667. In another two cases guilty pleas were entered and sentencing has been adjourned until 2008.

In addition to the figures outlined above, another 16 cases are currently before the Courts, the DPP has given directions to prosecute in another 12 and is considering a further 6 cases that have been referred to him. There is a bench warrant outstanding in 1 case and there are another 43 cases under investigation for potential prosecution in connection with suspected tax evasion.