It is not clear which precise offence the Deputy has in mind in relation to prosecution. Section 11 of the Waiver of Certain Tax, Interest and Penalties Act, 1993, deals with penalties for certain types of tax offences committed after the passage of the 1993 legislation. The type of offences covered include, for example, making a false statement in order to obtain an allowance. It is section 9 of the Act which creates offences for breaches of the amnesty itself.
I am informed by the Revenue Commissioners that none of the 16 prosecutions for serious tax evasion taken to date since 1993 have relied specifically on either of these sections.
I understand from the commissioners that a significant number of cases are currently under investigation for possible prosecution. The commissioners have assured me that when an amnesty case suitable for prosecution is identified and sufficient evidence is available, proceedings will be initiated.
The 16 cases to which I referred, which relate to a variety of tax offences, were in the following years: one in 1994, one in 1996, four in 1997, five in 1998 and five in 1999 to date.