Peadar Tóibín (Meath West, Aontú)
Link to this: Individually | In context | Oireachtas source

227. To ask the Minister for Finance the level of tax that has been paid by puppy breeders, puppy sellers, puppy farms in each of the past five years; and if his Department is pursuing dog selling platforms that are selling in Ireland but registered outside Ireland. [45060/20]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by Revenue that the amount of tax paid by puppy breeders, puppy sellers and puppy farms is not separately identifiable from tax returns because the pan-European ‘NACE’ classification system (used by Revenue) does not uniquely identify such activities. Also, in many instances, the type of operations mentioned by the Deputy are part of wider activities by taxpayers and are not separately categorised in tax returns.

However, Revenue has confirmed that dog related activities, including those mentioned by the Deputy, are included in its risk intervention programmes. Under these programmes, cases are risk-ranked, drawing on a wide range of data sources including details provided directly by taxpayers and information received from third party sources. The level of risk identified in any case determines the intervention to be undertaken, ranging from assurance checks to tax audits and investigations with a view to criminal prosecution in the most egregious cases.

Revenue also operates a dedicated unit which appraises non-resident online businesses to identify any tax risk and to determine the level of intervention required.

Finally, Revenue has advised me that its Customs teams continue to play a vital role in supporting the DSPCA and animal welfare groups in the detection of illegal puppy exports from Irish Ports and have achieved significant successes in this regard.