asked the Minister for Finance if he is aware of the in-ordinate number of Revenue officials conducting enquiries at shops and business premises in Clonmel, County Tipperary, and, if so, the reasons for this increased activity; that the confidentiality of business people's affairs is being compromised due to enquiries being made in the presence of customers; and if he will ensure that in future, notice of arrival of Revenue Officials will be given to business people and that greater discretion will be exercised in the conduct of investigations and enquiries.
Written Answers. - Revenue Officials' Inquiries.
229.
I am informed by the Revenue Commissioners that, during the first and third weeks of April 1978 officers of their investigation staff conducted a comprehensive survey of traders in the Clonmel area calling at a total of 366 premises. The purpose of the survey was to ascertain the level of compliance with the requirements relating to PAYE and VAT.
It is normal practice not to attempt to enter into discussions with traders in the public areas of business premises and to request that the discussion should take place away from the trading area. Where this request cannot be met and it is found necessary to have discussions in the public area the greatest care is taken to avoid being overheard. The Revenue Commissioners are satisfied that these practices were fully maintatined during the operations in Clonmel.
Advance notice is normally given where a detailed examination of a trader's records is proposed. For the kind of survey carried out in Clonmel it is not the custom to give notice and it is not proposed to change the present practice. Where, however, arising from the initial visits a further visit for the purposes of a full investigation is found necessary advance notice will be given in accordance with normal practice.