Niall Collins (Limerick, Fianna Fail)
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499. To ask the Minister for Defence if he will provide in tabular form the total amount spent per annum in 2011, 2012, 2013 and to date in 2014 on staff subsistence payments, staff taxi payments; if his Department has been audited for tax compliance on these payments and other benefits-in-kind; if these processes have been revised in view of concerns by the Revenue Commissioners over practices in other State bodies; and if he will make a statement on the matter. [25812/14]

Enda Kenny (Mayo, Fine Gael)
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The details requested in respect of staff subsistence and taxi payments in respect of civil servants of the Department of Defence for the periods in question are as outlined:

Details relating to members of the Permanent Defence Force (PDF) and civilian employees are being compiled and will be forwarded directly to the Deputy. Arising from a Revenue audit which was concluded in 2010, the Department of Defence made a settlement of €1,461,965 for the years 2007-2010 and part of 2011, in respect of an allowance payable to members of the PDF attached to the Reserve Defence Force for expenses incurred in the course of their duties. The payment process associated with this allowance was revised and the allowance has been taxed since early 2011. No issues were raised during the audit in relation to subsistence and taxi payments in respect of Departmental civil servants.

In 2012, the Department, as part of its internal tax compliance arrangements, conducted a detailed internal review of the full range of allowances and other arrangements in respect of military and civilian employees. Following the internal review, an unprompted voluntary disclosure was made to the Revenue Commissioners in December 2012 in relation to certain allowances and arrangements, where the Department considered that benefit-in-kind issues might arise, and a payment of €1,090,078 on account was made for the tax years 2011 and 2012. Where necessary, the appropriate processes were revised on the recommendation of the Revenue Commissioners. As part of the unprompted voluntary disclosure process the Department also submitted reviews to the Revenue Commissioners on the provision of accommodation and medical services to members of the Defence Forces and their families. In the case of the unprompted voluntary disclosure made in respect of medical services a payment of €281,255 on account was made in February 2014.

The Revenue Commissioners are currently considering the content of the three reviews submitted by my Department on allowances, accommodation and medical services. The Department of Defence has comprehensive tax compliance procedures and internal audit structures in place and any relevant taxation issues that arise are followed up with a view to ensuring that the Department is tax compliant.