I am advised by the Revenue Commissioners that the details about criminal cases, convictions and prison sentences for serious tax evasion are as follows. A total of 17 cases have been completed before the courts since 1996, with 16 convictions obtained. Custodial sentences were imposed in eight cases, four of which were suspended. One conviction is under appeal and three individuals are serving sentences.
In 1996, one case was completed, a conviction obtained but no prison sentence was imposed. In 1997, two cases were completed, two convictions obtained and one prison sentence was imposed of six months suspended. In 1998, five cases were completed, five convictions obtained and one prison sentence was imposed of two years suspended. In 1999, two cases were completed, one conviction was obtained with no prison sentence imposed. In 2000, three cases were completed, three convictions were obtained and two prison sentences were imposed, one case of two years currently being served and one case of one year suspended. In 2001, four cases have been completed, four convictions obtained and four prison sentences were imposed, one case of six months, which is being appealed, one case of 12 months currently being served, one case of three months currently being served and one case of one year suspended.
The Deputy will be aware of the very high level of evidence and proof required to sustain a criminal prosecution and that prosecutions can be taken only where such evidence is available. Sentencing is a matter for the courts taking all aspects of a case into account. In the five years to 1995, only one such prosecution for serious tax evasion had been taken.
The Revenue Commissioners have informed me they are satisfied with the progress being made by Revenue under their more active criminal prosecutions programme for serious tax evasion. Their proposal to set up a specialised prosecution division will further enhance progress in this area. The Deputy should not lose sight of the fact that, in addition to the above cases of serious tax evasion, Revenue obtains in excess of 1,000 convictions each year for failure to file tax returns.