Joan Burton (Dublin West, Labour)
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233. To ask the Minister for Finance the number of primary schools registered for relevant contracts tax in each of the years 2015 to 2018; the number and type of audits carried out by the Revenue Commissioners on those schools in each of the years; the type of audits carried out; and the results arising. [1484/19]

Joan Burton (Dublin West, Labour)
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234. To ask the Minister for Finance the number of post-primary schools registered for relevant contracts tax in each of the years 2015 to 2018; the number and type of audits carried out by the Revenue Commissioners on those schools in each of the years; the type of audits carried out; and the results arising. [1485/19]

Joan Burton (Dublin West, Labour)
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235. To ask the Minister for Finance the number of third-level colleges registered for relevant contracts tax in each of the years 2015 to 2018; the number and type of audits carried out by the Revenue Commissioners on those colleges in each of the years; the type of audits carried out; and the results arising. [1486/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 233 to 235, inclusive, together.

I am advised by Revenue that there are 3,101 entities currently registered for Relevant Contracts Tax (RCT) across the education sector. The breakdown between Primary, Post Primary and Third Level is set out in the table below.

The details of Revenue’s compliance intervention Programme (Aspect Queries, Profile Interviews, Audits, Investigations) across the education sector for the years 2015 to 2017 are set out in the table below. For each year, the table includes the total number of interventions carried out (including yield) and separately sets out the number of cases where RCT formed part of the overall settlement.