Written answers

Tuesday, 16 April 2019

Department of Finance

Revenue Commissioners Data

Photo of Thomas ByrneThomas Byrne (Meath East, Fianna Fail)
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137. To ask the Minister for Finance the number of tax compliance auditors the Revenue Commissioners employ; the number of non-compliant tax cases which were both opened and successfully closed in each of the years 2014 to 2018; the yields obtained in the five principal tax regions in each of those years; and if he will make a statement on the matter. [17278/19]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that it is an integrated tax and customs administration. Revenue had a total of 1,851 staff assigned to confronting non-compliance at end March 2019. This comprises of staff assigned to anti-smuggling, anti-avoidance, audit and other interventions, investigations and prosecutions.  In addition, Revenue had over 530 staff assigned to debt management at end March 2019.

I am further advised that Revenue always aims to match its intervention options to the compliance behaviour exhibited by the taxpayer. The intervention options range from light touch Aspect Queries through to Investigations for cases of suspected serious tax and duty evasion. Full details of Revenue’s suite of compliance interventions are set out in Chapter 2 Code of Practice for Revenue Audit and other Compliance Interventions.

The following tables set out the number of different interventions carried out by Revenue for 2014 - 2018. The information is broken down by intervention type and by the numbers/percentages that were found to have tax liabilities. The ‘total yield’ figures in the tables comprise of tax, interest and penalties.

2014Total ClosedTotal Yielding% YieldingTotal Yield €m
Aspect Query
Border Midland West28,5895,89720.6%€24.1
Dublin32,8535,15215.7%€61.2
East South East12,4933,05124.4%€20.4
IPD252496.0%€0.72
Large Cases Division4,0912055.0%€46.8
South West12,1373,24326.7%€32.6
Total90,18817,57219.5%€185.8
Audit
Border Midland West2,1271,56373.5%€64.2
Dublin1,9591,20661.6%€91.0
East South East1,9211,23664.3%€46.7
IPD14114099.3%€44.3
Large Cases Division1679456.3%€39.1
South West1,32185064.3%€53.5
Total7,6365,08966.6%€338.8
Profile Interview
Border Midland West1544327.9%€0.366
Dublin4156716.1%€1.6
East South East2014421.9%€0.288
Large Cases Division1754525.7%€51.0
South West2156831.6%€1.5
Total1,16026723.0%€54.8
Grand Total98,98422,92823.2%€579.4
2015Total ClosedTotal Yielding% YieldingTotal Yield €m
Aspect Query
Border Midlands West26,7095,14519.3%€28.7
Dublin28,5564,48515.7%€69.1
East South-East14,7622,90319.7%€19.7
IPD676597.0%€6.0
Large Cases Division4,53251711.4%€74.6
South-West15,1434,14027.3%€35.2
Total89,76917,25519.2%€233.3
Audit
Border Midlands West1,8341,32172.0%€60.9
Dublin1,6321,04163.8%€77.1
East South-East1,7381,10963.8%€62.7
IPD1313100.0%€50.8
Large Cases Division1498154.4%€32.8
South-West1,24683567.0%€43.6
Total6,6124,40066.5%€327.9
Investigation
Border Midlands West3133.3%€0.19
East South-East11100.0%€0.025
IPD11100.0%€1.1
South-West100.0%€0.0
Total6350.0%€1.3
Profile Interview
Border Midlands West1384029.0%€0.526
Dublin1715230.4%€5.3
East South-East1534126.8%€1.1
Large Cases Division1554529.0%€48.3
South-West2307030.4%€0.908
Total84824829.2%€56.2
Grand Total97,23521,90622.5%€618.7
2016Total ClosedTotal Yielding% YieldingTotal Yield €m
Aspect Query
Border Midlands West23,8384,35018.2%€29.6
Dublin24,3914,11616.9%€57.9
East South-East21,7843,85017.7%€31.0
IPD434093.0%€7.2
Large Cases Division3,37951415.2%€94.5
South-West16,4664,53127.5%€40.5
Total89,90117,40119.4%€260.8
Audit
Border Midlands West1,4791,07872.9%€37.7
Dublin1,48389760.5%€48.8
East South-East1,6531,01961.6%€46.8
IPD55100.0%€2.1
Large Cases Division1589057.0%€70.1
South-West1,39591965.9%€42.3
Total6,1734,00864.9%€247.9
Investigation
Border Midlands West22100.0%€0.093
Dublin251560.0%€3.4
East South-East5360.0%€0.191
IPD22100.0%€7.0
Large Cases Division11100.0%€23.0
South-West3266.7%€0.007
Total382565.8%€10.8
Profile Interview
Border Midlands West2435723.5%€0.566
Dublin1776033.9%€1.1
East South-East2786623.7%€1.4
Large Cases Division10665.7%€7.0
South-West2848128.5%€3.3
Total1,08827024.8%€13.4
Grand Total97,20021,70422.3%€532.9
2017Total ClosedTotal Yielding% YieldingTotal Yield €m
Aspect Query
Border Midlands West22,0003,71116.9%€27.7
Dublin24,1494,01116.6%€57.1
East South-East20,3634,16720.5%€39.9
IPD918492.3%€7.6
Large Cases Division3,7932506.6%€66.4
South-West16,9444,22324.9%€48.5
Total87,34016,44618.8%€247.2
Audit
Border Midlands West1,22180065.5%€33.8
Dublin1,33580460.2%€39.3
East South-East1,42696968.0%€55.1
Large Cases Division1197260.5%€32.4
South-West1,11972364.6%€35.7
Total5,2203,36864.5%€196.3
Investigation
Border Midlands West5120.0%€0.048
Dublin14750.0%€0.413
East South-East372670.3%€4.4
Large Cases Division55100.0%€2.7
South-West500.0%€0.0
Total663959.1%€7.5
Profile Interview
Border Midlands West77213918.0%€8.2
Dublin66818527.7%€2.3
East South-East1,38725018.0%€2.6
Large Cases Division1381410.1%€4.0
South-West97824324.8%€3.1
Total3,94383121.1%€20.2
Grand Total96,56920,68421.4%€471.2
2018Total ClosedTotal Yielding% YieldingTotal Yield €m
Aspect Query
Border Midlands West16,9863,45320.3%€29.0
Business Division3,34047914.3%€3.1
Customs Division1932613.5%€0.149
Dublin23,4084,52319.3%€56.3
East South-East20,5784,62422.5%€44.8
IPD29627492.6%€15.4
Large Cases Division2,48626910.8%€88.3
Large Corporates Division270114.1%€3.2
Medium Enterprises Division3474011.5%€0.622
Personal Division117119.4%€0.108
South-West15,2453,70624.3%€37.5
Total83,26617,41620.9%€278.5
Audit
Border Midlands West93860964.9%€45.5
Business Division905965.6%€1.9
Dublin1,14166258.0%€44.8
East South-East1,09474668.2%€36.9
Large Cases Division1489262.2%€79.9
Large Corporates Division7342.9%€0.578
Medium Enterprises Division332060.6%€2.0
South-West1,15274864.9%€34.7
Total4,6032,93963.8%€246.3
Investigation
Border Midlands West7571.4%€0.238
Business Division2150.0%€0.01
Dublin462963.0%€1.8
East South-East473268.1%€3.9
Large Cases Division161275.0%€2.1
South-West14535.7%€1.3
Total1328463.6%€9.4
Profile Interview
Border Midlands West1,13817215.1%€3.2
Business Division1462718.5%€0.147
Customs Division400.0%€0.0
Dublin1,17029925.6%€3.7
East South-East1,21527322.5%€3.8
Large Cases Division1751910.9%€2.1
Large Corporates Division28310.7%€0.148
Medium Enterprises Division19526.3%€0.366
Personal Division200.0%€0.0
South-West1,18137031.3%€5.7
Total5,0781,16823.0%€19.2
Grand Total93,07921,60723.1%€553.4
Revenue’s structure was realigned 2018 and new National Divisions were established.

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