Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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30. To ask the Minister for Finance if he will direct the Revenue Commissioners to investigate black market sales of dogs including canine semen. [18451/22]

Eoin Ó Broin (Dublin Mid West, Sinn Fein)
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31. To ask the Minister for Finance if the Revenue Commissioners has requested information from platforms that advertise dogs for sale on the number of puppies sold each year by each registered dog breeding establishment and or registered seller for the purpose of tax compliance. [18452/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 30 and 31 together.

In relation to Question No. 30 (Ref: 18451/22) the Deputy is aware that Revenue is independent in relation to its operational activities and I have no role in directing Revenue to investigate any specific sector.

I am advised by Revenue that it conducts a full range of compliance interventions to combat all types of tax evasion, focusing on the areas of greatest risk, including risks from the shadow economy. Revenue defines the shadow economy as activity where businesses and individuals engage in practices with the aim of not complying with their legal tax and duties payment obligations as well as certain licensing obligations.

Revenue has an ongoing sectoral shadow economy project which includes a programme of targeted outdoor visits and multi-agency interventions across a range of business sectors. Revenue utilises a wide range of data and intelligence including returns submitted by taxpayers and third parties, tax evasion reports, social media and other sources. Revenue also engages with other stakeholders including the Department of Agriculture, Food and the Marine and animal welfare agencies.

Local Authorities are responsible for operating the register of Dog Breeding Establishments in their respective areas.