Paul Kehoe (Wexford, Fine Gael)
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95. To ask the Minister for Finance if the Revenue Commissioners have, or will, investigate any tax liability persons might have following receipt of payments in lieu of making planning objections; and if he will make a statement on the matter. [26652/24]

Michael McGrath (Cork South Central, Fianna Fail)
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I am aware, from recent media reports, of reports of payments made to discourage or withdraw planning objections or to ‘compensate’ for inconvenience during developments. However, under Section 851A of the Taxes Consolidation Act 1997 Revenue is precluded from commenting on the tax affairs of an individual, business or entity, and so Revenue would not be in a position to provide comment on any specific investigations.

More generally, I am advised by Revenue that where a payment or other consideration, is received by any individual or business and has not been included in the appropriate tax return it has potentially serious consequences for that individual or business. I am further informed that Revenue is actively examining these practices as part of its compliance programme.

Revenue makes extensive use of taxpayer returns, third-party information, intelligence and other sources to identify non-compliance indicators and target their resources to prevent or confront tax and duty evasion, fraud, organised crime, illicit trade and smuggling. A wide range of third parties provide information and returns, thereby enabling Revenue to highlight discrepancies and prioritise compliance projects towards the areas of greatest risk.

I am informed that Revenue follows up rigorously on all available information that suggests there may be a risk of non-compliance with tax and duty related obligations. Revenue welcomes all information about potential wrongdoing related to taxes, duties or customs controls, and treats all such reports seriously and with utmost confidentiality.

Taxpayers have a range of opportunities to regularise their tax affairs, including self-review, self-correction and making an unprompted qualifying disclosure. These opportunities help taxpayers to get things right as easily and cost effectively as possible and reduce their exposure to a heavier level of penalty, to publication as a tax defaulter or to criminal prosecution. Full details of how to avail of these opportunities are set out in Revenue's Coe of Practice for Revenue Compliance Interventions, which is available at the following link:

Individuals who have information about payments made to influence the planning process but did not come across this information in a work-related context, can report the details to Revenue, in confidence, by completing and submitting Revenue’s online tax evasion report form, available on their website at the following link:

Where an individual comes across such information within a work-related context, perhaps while working in a construction or development company, this information can be reported to Revenue under the framework of the Protected Disclosures Act 2014 (as amended). A protected disclosure can be made online using Revenue’s protected disclosures reporting form, available at the following link:

It is important to note that those who make a report under the framework of the Protected Disclosures Act are afforded a range of important legal protections, including the safeguarding of their identity.