Paul Kehoe (Wexford, Fine Gael)
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181.To ask the Minister for Finance how many audits have been carried out by the Revenue Commissioners on persons (details supplied) in the past four years; and if he will make a statement on the matter. [24958/24]

Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that in the past four years (i.e., 01/06/2020 – 31/05/2024), 115 compliance interventions have been opened in respect of individuals aged over 80 years.

The Deputy will wish to note that Revenue operates a 3 Level Compliance Intervention Framework, designed to provide a consistent graduated response to risks identified in the taxpayer base. This Framework applies from 1 May 2022. The above figure includes all Level 2 interventions carried out under this Framework (comprising 98 Risk Reviews and 9 Audits) as well as 8 Audits carried out prior to 1 May 2022.