Michael Healy-Rae (Kerry, Independent)
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98. To ask the Minister for Finance if he will address a matter (details supplied) with regard to prosecutions in the District Court; and if he will make a statement on the matter. [8988/17]

Michael Noonan (Limerick City, Fine Gael)
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It is an offence, under section 1078(2)(a) of the Taxes Consolidation Act 1997, to knowingly or wilfully deliver an incorrect return, statement or accounts or knowingly or wilfully furnish any incorrect information in connection with any tax.

I am advised by Revenue that, between the years 2007 and 2016, no prosecutions were instituted for the delivery of an incorrect income tax return where no liability to income tax arose from that return.