Derek Keating (Dublin Mid West, Fine Gael)
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To ask the Minister for Finance in view of the fact that the current save rate from out of hospital cardiac arrest here is around 7% and that areas such as Las Vegas casinos that had ready availability of automated external defibrillators and which were used within three minutes show a save rate of 74% and where community groups, sports clubs and schools here often have to fundraise for some time to try and purchase automated external defibrillators and for these groups, in particular, the VAT adds considerably to the difficulty in purchasing same and these groups cannot reclaim the VAT, if he will consider exempting these responder automated external defibrillators, and not the more complicated professional devices, from VAT which would help to increase the number of defibrillators in the community in view of the fact that approximately 5,000 people each year die here from heart attacks and if we increased the save rate by 1% there would be more people saved than die from fires in a whole year. [44383/12]

Michael Noonan (Limerick City, Fine Gael)
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The VAT rating of goods and services is constrained by the requirements of EU VAT law with which Irish VAT law must comply. Defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate, currently 23%. Parts or accessories are also liable to VAT at the standard rate. There is no provision in VAT law that would make it possible to exempt from VAT the supply of such products.

Nicky McFadden (Longford-Westmeath, Fine Gael)
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To ask the Minister for Finance if the tyre traders industry will be added to the list of cash businesses to be targeted by the Revenue Commissioners due to a risk of non-compliance with regulations for VAT, tax and waste disposal; and if he will make a statement on the matter. [44386/12]

Michael Noonan (Limerick City, Fine Gael)
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The Deputy will be aware that it is a matter for the Revenue Commissioners to determine which sectors and which cases are to be selected for compliance interventions. I am advised by the Revenue Commissioners that they are very mindful of the unfair competitive advantage to be gained by those businesses that do not fulfil their tax obligations. Revenue’s tax and duty compliance programmes are under constant review to ensure that they are focussed on the areas of greatest risk, including risks from the shadow/hidden economy. I am advised that Revenue tackles the problem of tax and duty evasion through their range of compliance and audit interventions including through targeted special projects. Case interventions are undertaken based on Revenue’s assessment of compliance risks, the level of those risks and other relevant information available. In 2011 Revenue carried out over 11,000 audits of businesses and individuals as well as over 546,000 other compliance checks. These resulted in additional yield for the Exchequer of almost €483m.

Revenue uses a wide range of methodologies to identify those who under-declare their income and/or are operating in the shadow/hidden economy, and deploys the full range of compliance interventions to tackle those risks. Activities undertaken can include covert surveillance, cold calls to businesses and venues as well as pre arranged aspect queries on specific items. There is a strong focus on cash businesses, given its potential high-risk nature, and I am informed that in the first eight months of 2012 audits specifically targeted at these businesses have yielded over €12m.

I am further advised by the Commissioners that, regarding the retail and wholesale motor vehicle parts and accessories sector, 17 Audits have been carried out so far in 2012, yielding €331,165. In 2011, 37 audits were carried out in this sector, yielding €483,070. These statistics are compiled from Revenue’s records and I am informed that for the purpose of their records, the motor vehicle parts and accessories sector includes the tyre distributor industry.

Revenue holds meetings with trade and representative bodies nationally and locally through the Hidden Economy Monitoring Group where the risks posed by shadow/hidden economy activities are discussed. Furthermore, Revenue encourages anyone who has specific information regarding any business that is engaged in tax evasion, to submit the details to their local Revenue office.