Marian Harkin (Sligo-Leitrim, Independent)
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486. To ask the Minister for Finance further to Parliamentary Question No. 225 of 31 March 2022, the manner in which information on the number and value of refunds of compromise penalties is recorded in the Revenue Commissioners’ systems; if there were no refunds of compromise penalties between 2015 and 2021, inclusive; and if he will make a statement on the matter. [19660/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by the Revenue Commissioners that the number and value of refunds of compromise penalties is not recorded in the Revenue Commissioners systems as previously outlined in the answer provided to Dáil Questions 225 (Ref No. 17257/22) and 227 (Ref No. 17259/22).

Each application for a refund of a compromise penalty is examined on a case by case basis and any refund that arises is made based on the individual circumstances of each case and is recorded on the individual’s file. The number of cases on which a refund in whole or in part is made in any given year is minimal. It is not feasible to review individual files totalling 6,784 cases on which penalties were applied between 2015 and 2021 to ascertain the number of cases that may have had some element of refund of a compromise penalty made.