Neasa Hourigan (Dublin Central, Green Party)
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118. To ask the Minister for Finance if the Revenue Commissioners have adequate internal risk management and audit controls in place to detect and prevent abuse of their seize and release vehicle registration tax enforcement procedure; and if he will make a statement on the matter. [47822/22]

Neasa Hourigan (Dublin Central, Green Party)
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119. To ask the Minister for Finance if he is satisfied the Revenue Commissioners' seize and release vehicle registration tax enforcement procedure has not been disproportionately targeting women; and if he will make a statement on the matter. [47823/22]

Neasa Hourigan (Dublin Central, Green Party)
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120. To ask the Minister for Finance if the Revenue Commissioners is satisfied the use of the seize and release vehicle registration tax enforcement procedure, which sees on-the-spot roadside cash payment of compromise penalties, is lawful; and if he will make a statement on the matter. [47824/22]

Neasa Hourigan (Dublin Central, Green Party)
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121. To ask the Minister for Finance if the Revenue Commissioners set annual seizure vehicle registration tax enforcement performance targets across the regions for vehicle registration tax enforcement officers; and if he will make a statement on the matter. [47825/22]

Neasa Hourigan (Dublin Central, Green Party)
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122. To ask the Minister for Finance when the Revenue Commissioners' vehicle registration tax manual section 5 enforcement will be updated and available on their website once again; the procedure that has been in place while the manual has been unavailable online in respect of the use of seize and release; and if he will make a statement on the matter. [47826/22]

Neasa Hourigan (Dublin Central, Green Party)
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123. To ask the Minister for Finance if the Revenue Commissioners have commenced any investigations into evidence or concerns of potential abuse of their vehicle registration tax enforcement powers; if any report on such an investigation will be made public; and if he will make a statement on the matter. [47827/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 118 to 123, inclusive, together.

I am assured by Revenue that it serves the community by fairly and efficiently collecting taxes and duties and implementing Customs controls and that it fosters a positive culture of ethical behaviour and effective governance to deliver this mission.

I am advised that governance in Revenueis underpinned by Revenue’s Corporate Governance Framework which is based on a system of rules, practices and processes which sets out principles and structures that govern and guide the way that Revenue conducts its business. The purpose of the Framework is to ensure the correct alignment of structures with business strategies and direction, mitigate risk, and provide accountability and assurance that the organisation is operating efficiently and effectively. A number of core elements underpin Revenue’s strategies, processes, and structures and are designed, for example:

- to seek to collect no more than the correct amount of tax or duty at the right time;

- to act with integrity, honesty and consistency, and within the law, in all Revenue’s dealings;

- to ensure impartiality, equality, fairness and respect.

Further, Revenue’s Code of Ethics is an important part of this Framework and applies to all management and staff in the exercise of their functions.

Revenue’s approach to enforcement of the law relating to Vehicle Registration Tax (VRT) is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter is dealt with in a manner that is fair and proportionate to the circumstances of the particular case. Further, Revenue complies and conforms with its public sector equality and human rights duty pursuant to Section 42 of the Irish Human Rights and Equality Commission Act, 2014.

Revenue Officers authorised to carry out customs and excise functions carry out their duties in accordance with law. When an Officer forms the view that a person is a resident of the State, and in possession of an unregistered vehicle contrary to section 139 of the Finance Act 1992, and further that the person has had the vehicle in the State after a 30-day period, this entitles the Officer to lawfully seize the vehicle under Section 141 of the Finance Act 2001.  Depending on the circumstances of the particular case, Officers may offer release of the vehicle on payment, whether by cash or card, of the compromised sum.

Revenue’s VRT Section 5 Enforcement Manual has recently been reviewed and is available on its website. It provides clear guidelines and protocols in relation to the payment of a compromise sum in local release situations, including:

- the presence of at least two Revenue officers in any instance where terms are being offered or payments are accepted for the local release of a vehicle for a breach of VRT

- checking procedures to ensure amounts calculated are correct and in line with Revenue’s guidelines which are publicly available

- the issuing of receipts in respect of payments received

- the requirement for a second Revenue officer to countersign the Receipt Book to certify

- the receipt of payment and

- the issue of a receipt for that payment.

In addition to the above, I am advised that Revenue has a robust audit procedure in place for line managers responsible for officers engaged in VRT enforcement work. This procedure is outlined in detail in the VRT Enforcement Manual previously referred to. I think it is important that the Deputy is aware that these procedures continued to be in place while the manual was offline.

I am aware that Revenue’s approach to confronting non-compliance, including in relation to VRT, is informed by risk. Each year Revenue focuses its compliance resources on areas that pose risk to the tax system as determined by Revenue’s data holdings, data analytics and risk assessment systems. In confronting non-compliance including non-compliance with VRT obligations, Revenue takes actions in response to the level of risk and tax behaviour at any given time including the compliance behaviour displayed either generally or by specific taxpayers. The focus is to support maximum voluntary tax compliance and to provide an effective and appropriate response to non-compliance.

I am assured by Revenue that in line with its strong focus on effective performance and the proper and effective discharge of its functions and responsibilities, including proper governance, Revenue carefully considers any allegations of abuse of its statutory powers on a case-by-case basis. Any party may invoke Revenue’s complaints procedures, internal appeals mechanisms, statutory rights of appeal, and have access to the Courts as is appropriate to the particular issue that arises or claim that is made. Revenue engages fully with whichever process a party chooses to avail of to vindicate his or her rights.