Joan Burton (Dublin West, Labour)
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222. To ask the Minister for Finance if he is aware of the use of charitable tax status for the purpose of corporate tax avoidance; the way this can happen; the number of such schemes which exist; the cost to the Exchequer of such schemes; and if he will make a statement on the matter. [22747/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners (Revenue) that they constantly review the affairs of taxpayers for both tax evasion and tax avoidance. In particular Revenue uses analytical tools and strategies to detect and combat taxpayers using tax avoidance schemes.

Revenue is currently reviewing a small number of structures involving charitable trusts which may have been put in place for tax avoidance purposes. These structures will be challenged if it is deemed to be appropriate. 

Because of the small number of structures under review, Revenue is precluded, by taxpayer confidentiality, from providing any specific details.