Pearse Doherty (Donegal, Sinn Fein)
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66. To ask the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025; to provide the number of tax avoidance cases that have been timed out or closed as a result of the time limit being reached, in tabular form; and if he will make a statement on the matter. [6747/25]

Pearse Doherty (Donegal, Sinn Fein)
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67. To ask the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025; to provide the average duration of a tax avoidance case since; and if he will make a statement on the matter. [6748/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 66 and 67 together.

I am advised by Revenue that a total of 1,332 tax avoidance cases were closed (all in 2017) as a result of the application of the time limit, as set out in the response to Parliamentary Question No. 48 of 6 February 2025.

A Revenue official has the right to make enquiries and make or amend assessments outside the normal four year period in certain circumstances, including in the context of the application of certain anti-avoidance rules. Therefore, the necessity to close any tax avoidance cases solely in respect of time limit matters does not arise.

There are a number of factors that can impact on the duration of Revenue interventions, including the size and complexity of the case and whether there is agreement on the final liabilities, or if the case is subject to appeal to the Tax Appeals Commission and subsequently appealed further to the Courts.

I am further advised by Revenue that, due to the transition between Case Management Systems as part of Revenue’s ongoing Technical Architecture and Systems Modernisation programme to modernise its systems and underlying technology, it is not possible to provide the data requested by the Deputy for interventions opened prior to 2020. However the table below sets out the average duration of closed anti-avoidance compliance interventions opened since 2020: