Tommy Broughan (Dublin North East, Labour)
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60. To ask the Minister for Finance the amount the Revenue Commissioners spent on external specialist advice in the years 2011, 2012, 2013 and to date in 2014; and if he will provide a list of the companies that provided such services to the Revenue Commissioners in those years [11162/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the amounts of expenditure on external specialist advice in 2011, 2012, 2013 and year to date 2014 are set out in the table below.

In accordance with "Guidelines on the Engagement of Consultants and other External Support" issued by the Department of Finance, external specialists are procured only where it is necessary and value for money is obtained.

Revenue is continually engaged in seeking to identify administrative savings in this area and only approves expenditure on a business case basis.

Tommy Broughan (Dublin North East, Labour)
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61. To ask the Minister for Finance the amount his Department spent on external specialist advice in 2011, 2012, 2013 and to date in 2014; and if he will list the companies that provided such services to his Department in those years. [11163/14]

Michael Noonan (Limerick City, Fine Gael)
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The following table sets out information regarding professional services paid for by the Department of Finance, including services which involved specialist advice: