Louis O'Hara (Galway East, Sinn Fein)
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117. To ask the Minister for Finance the actions his Department and the Revenue Commissioners are undertaking to ensure that personal service professionals who operate their services from their home are tax compliant (details supplied); and if he will make a statement on the matter. [56005/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that tax compliance programmes are kept under constant review to ensure that they are focused on the areas of greatest risk, including risks from the shadow economy. Challenging shadow economy activity and actively restricting opportunities for deliberate tax and duty evasion continues to be an organisational priority for Revenue. Since 2021, a sectoral shadow economy project has been in operation, targeting outdoor visits and customer contacts across a range of business sectors including personal service professionals.

In order to get a clear understanding of issues facing the personal service industry, Revenue officers met with representatives including the Irish Hair and Beauty Industry Confederation (HABIC) in June 2022 and with representatives from the Irish Hairdressers Federation (IHF) in June 2024. Revenue officers also meet regularly with representatives from other State agencies such as the Workplace Relations Commission and the Department of Social Protection, using agreed frameworks to share information on the shadow economy and identify opportunities for collaboration and joint operations.

During the period 2022 to 2024, Revenue has advised me that it completed 792 compliance interventions in addition to 590 appraisals in the hair and beauty sector, generating total yield of €609,421. From January 2025 to 31 August 2025, 252 compliance interventions were completed in addition to 81 Appraisals in the hair and beauty sector, generating total yield of €115,218.

Revenue urges businesses in the hair and beauty sector and members of the public to report suspicions of tax and duty evasion to Revenue using one of several channels, such as a Tax Evasion (Shadow Economy Activity) Report Form on the Revenue website. All reports are treated as confidential.

Further information can be found on Revenue’s website at the following link: www.revenue.ie/en/corporate/assist-us/reporting-shadow-economy-activity/reporting.aspx.