Tommy Broughan (Dublin North East, Independent)
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76. To ask the Minister for Finance the amount of tax recovered by the Revenue Commissioners in the years 2012 to 2014 and in 2015 to date, through a crackdown on tax avoidance schemes and tax evasion; and if he will make a statement on the matter. [29359/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that they have a broad range of programmes aimed at tackling tax avoidance and tax evasion in all its forms.

Tax Avoidance

Aggressive tax planning and unintended use of legislation can lead to outcomes which present real risks to the tax base and the perceived fairness of the tax system. I am satisfied that Revenue continues to identify such arrangements and challenges them, or recommends strengthening legislation where appropriate.

The analysis which the Deputy requested is as follows:

In 2015 to date, 12 tax avoidance cases yielded €3.2million (including interest and penalties). In addition, 137 cases applied under the Qualifying Avoidance Disclosure provisions of section 811A (2A) of the Taxes Consolidation Act 1997. The yield in respect of the 137 cases is €43.7 million (including tax and interest). This is a provisional figure subject to the Revenue Commissioner s verification that the requirements of the Qualifying Avoidance Disclosure have been met.

In 2014, 24 cases were settled for a yield of 13 million (including interest and penalties) and the future restriction of losses of €1.6 million. A further 459 cases were examined to see if anti-avoidance legislation could be applied but were ultimately found not to be capable of challenge using anti-avoidance legislation.

In 2013, 14 avoidance cases, 13 of which were under Section 811 of the Taxes Consolidation Act 1997, settled with a yield of €2.6 million (including interest and penalties) and a restriction of losses of €1.1 million.

In 2012, 36 avoidance cases involving financial transactions giving rise to capital losses with a tax at risk of €138 million were actively investigated under Revenue s general anti avoidance legislation. As a result of these enquiries 24 Notices of Opinion under anti avoidance legislation were issued. No avoidance cases were settled in 2012.

Tax Evasion

I am also advised by the Revenue Commissioners that non-compliance takes many forms including failure to register for taxes and duties, failure to make a tax return, under- declaration of income and overstatement of expenses and deductions.  Revenue carries out a robust programme of compliance interventions that aims to minimise the burden on the compliant taxpayer and tackle in a thorough and effective way the non-compliant taxpayer.  This approach involves taking account of all the risks that apply to a taxpayer across all taxes and duties.  Revenue s priority is to recover any unpaid tax or duty along with interest and penalties as efficiently as possible.  Revenue has a range of tools and techniques at its disposal to tackle non-compliance in all its guises, ranging from light touch early interventions to criminal prosecutions for serious tax and duties fraud.

Amounts recovered (tax, interest and penalties) as a result of Revenue Audit and Compliance Interventions (including interventions tackling avoidance) are outlined below:

The Deputy will be aware that the Annual Reports published by the Revenue Commissioners provide comprehensive details of the various compliance programmes utilised by Revenue to tackle evasion and avoidance. These are available on Revenue s website at .