Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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334. To ask the Minister for Finance the amount of revenue that was collected through the sale of dogs in each year for the past five years. [30710/21]

Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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339. To ask the Minister for Finance the number of dog breeding establishments with tax registration numbers. [30809/21]

Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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340. To ask the Minister for Finance the estimated amount of revenue lost through the black market sale of dogs. [30810/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 334, 339 and 340 together.

I am advised that Revenue uses a European standard classification system, known as ‘NACE’ to categorise the economic activities or sectors of taxpayers. In the NACE system, dog breeding or dog selling are not separately categorised. In addition, these types of operations are often part of wider economic activities undertaken by taxpayers and it is therefore not possible for Revenue to identify or report on the registrations or tax paid specifically by dog sales or dog breeding.

I am further advised that all economic activities, including animal breeding, are included in Revenue’s 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.

In addition, Revenue’s Customs teams play a vital role in supporting the DSPCA, the ISPCA and other animal welfare groups in the detection of illegal puppy exports from Irish Ports and have achieved significant successes in this regard.