Written answers

Wednesday, 19 June 2019

Department of Finance

Revenue Commissioners Investigations

Photo of Joan BurtonJoan Burton (Dublin West, Labour)
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100. To ask the Minister for Finance if he will provide statistical information (details supplied) in respect of each of the quarterly lists of defaulters issued by the Revenue Commissioners for list A in each of the years 2015 to 2018 and to date in 2019, in tabular form. [25676/19]

Photo of Joan BurtonJoan Burton (Dublin West, Labour)
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101. To ask the Minister for Finance if he will provide statistical information (details supplied) in respect of each of the quarterly lists of defaulters issued by the Revenue Commissioners for list B in each of the years 2015 to 2018 and to date in 2019, in tabular form. [25677/19]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 100 and 101 together.

Section 1086 Taxes Consolidation Act, 1997, requires Revenue to publish Lists of Tax Defaulters, within three months of the end of each quarter in which agreed settlements are reached with taxpayers, or where Penalty Determinations are made by the Courts. The List is published in two parts as follows

- Part 1: Persons, where the Court has determined a penalty relating to a settlement, or has imposed a fine, imprisonment or other penalty in respect of a tax or duty offence.

- Part 2: Persons, where Revenue has accepted a settlement offer instead of initiating court proceedings, or a settlement has been paid in full.

The following table sets out the ‘Part 2’ details requested by the Deputy for the years 2017, 2018 and 2019 (to date). Prior to 2017, details of unpaid amounts were excluded from the List of Tax Defaulters.

Period Settlements Agreed No. Unpaid % No. Unpaid Amounts Remaining Unpaid % Value Unpaid
Q1 2017 86 29 33.7% €3,865,936 26.8%
Q2 2017 58 19 32.8% €5,574,183 50.3%
Q3 2017 81 27 33.3% €10,470,992 60.0%
Q4 2017 64 26 40.6% €4,309,244 42.2%
Q1 2018 61 20 32.8% €4,226,805 44.7%
Q2 2018 66 17 25.8% €2,614,579 29.4%
Q3 2018 65 18 27.7% €3,402,907 26.3%
Q4 2018 73 24 32.9% €5,360,772 42.1%
Q1 2019 62 17 27.4% €14,374,017 68.0%

The following table sets out the ‘Part 1’ numbers of cases and values of fines imposed by the Courts in respect of revenue offences for the years 2015 to 2018 and to 31 March 2019, as published in the quarterly List of Tax Defaulters. Revenue has advised me that the collection of such fines is a matter for the Courts Service of Ireland.

Period No. of Cases in which Fine Imposed Total Amount of Fines Imposed
Q1 2015 324 €795,212.20
Q2 2015 247 €645,548.50
Q3 2015 310 €869,722.50
Q4 2015 294 €709,423.00
2015 Total 1,175 €3,019,906.20
Q1 2016 215 €592,498.00
Q2 2016 273 €733,637.50
Q3 2016 164 €471,317.50
Q4 2016 245 €612,705.50
2016 Total 897 €2,410,158.50
Q1 2017 228 €566,778.00
Q2 2017 215 €609,860.00
Q3 2017 176 €460,788.00
Q4 2017 209 €525,332.50
2017 Total 828 €2,162,758.50
Q1 2018 162 €411,340.00
Q2 2018 178 €445,587.50
Q3 2018 139 €380,703.00
Q4 2018 170 €429,090.00
2018 Total 649 €1,666,720.50
Q1 2019 159 € 517,742

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