Maureen O'Sullivan (Dublin Central, Independent)
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87. To ask the Minister for Finance the audits carried out by the Revenue Commissioners on dog breeding establishments; his views on tax compliance in the industry; and if the Revenue Commissioners will be contacted regarding possible issues with tax compliance by some establishments (details supplied). [30964/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that dog breeding businesses are monitored for compliance with tax and duty obligations in the same way as taxpayers across all other business sectors. This includes analysing risk indicators and selecting cases for intervention based on the risks identified. Depending on the level of risk identified the intervention can include assurance checks, tax audit or investigation in the most egregious cases.

As previously advised to the Deputy, Revenue examined a number of dog breeding establishments as part of its 2017 compliance programme, which confirmed that most of the businesses involved were tax compliant, with enquiries still ongoing in a small number of cases. Revenue is legally obliged to protect the confidentiality of taxpayers by Section 851A of the Taxes Consolidation Act 1997 and cannot provide any information that could identify the persons or businesses involved in the enquiries.

Revenue has assured me that any information it receives concerning suspicions of tax evasion or general tax and duty non-compliance is taken seriously and is fully examined and followed up as necessary. If the Deputy is aware of any such non-compliance by individual dog breeding establishments I would urge her to make that information known to Revenue.