Dáil Éireann debate -
Tuesday, 24 Nov 1998

Vol. 497 No. 2

Written Answers - Revenue Commission Staff.

Enda Kenny

Question:

215 Mr. Kenny asked the Minister for Finance the staff levels and resources available to the Revenue Commissioners to carry out audits on small and large companies; the number of these audits carried out on small companies compared with large companies for each of the past five years; if he has satisfied himself that sufficient resources and personnel are available to the Revenue Commissioners to deal with audits of large companies; and if he will make a statement on the matter. [24488/98]

Minister for Finance (Mr. McCreevy)

I am informed by the Revenue Commissioners that the number of audit and investigative staff involved in tax audit districts as at 30 September 1998 was 701.

Audits are carried out under different programmes: comprehensive audits — covering all taxheads; VAT audits; PAYE/PRSI audits; relevant contract tax audits — mainly affecting the construction industry.

Audits on both companies and individuals are carried out in 30 tax districts (including the specialist Dublin audit districts). Staff in 27 of these districts are deployed on audits of both individuals and companies, both large and small. In addition three districts specialise exclusively on company audits, by reference to industry sectors, viz. property development; multi-national companies and PLCs and the financial sector. Statistics are not readily available as to the number of audits carried out on particular sizes of companies. However, I am assured by the Revenue Commissioners that in screening cases for audit selection under the system of self-assessment, the largest cases are reviewed regularly and, in addition, cases where there is substantial tax at risk are subject to more frequent review than for smaller companies.

Since 1996 the numbers employed in all Government departments and offices have been regulated by guidelines approved by successive Governments which set ceilings on the numbers employed in the Civil Service as a whole and in individual departments and offices. The current agreed staffing target for the Revenue Commissioners is 6,044. It is a matter for the Revenue Commissioners in common with the management of each Government department or office to deploy staff within these guidelines in accordance with their own priorities. I understand from the Revenue Commissioners that the level of resources devoted to audit is kept under regular review.