Peadar Tóibín (Meath West, Aontú)
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331. To ask the Minister for Finance the number of tax audits that have been carried out by the State on businesses and citizens for each of the past ten years. [29351/26]

Simon Harris (Wicklow, Fine Gael)
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I am advised by Revenue that it selects cases for compliance intervention on the basis of risk.

Prior to 1 May 2022, Revenue carried out compliance interventions which could be broadly categorised as audit or non-audit.

On 1 May 2022, Revenue introduced a Compliance Intervention Framework (CIF) which provides a consistent and graduated response to taxpayer behaviour, ranging from extensive opportunities to voluntarily correct mistakes up to the pursuit of criminal sanctions for serious cases of evasion. It applies to all taxes and duties with the exception of Customs Duty. There are three different intervention levels within the CIF, and these levels are set out in the Code of Practice for Revenue Compliance Interventions. Revenue Audits are one of two risk-based interventions which fall within the Level 2 category.

Statistics on the numbers and types of compliance interventions carried out each year are published by Revenue as part of its Annual Report, which is available on Revenue’s website at the link below:

www.revenue.ie/en/corporate/information-about-revenue/statistics/other-datasets/annual-reports/index.aspx. The information requested by the Deputy is set out below for ease of reference.