Dáil Éireann debate -
Thursday, 20 Apr 2000

Vol. 518 No. 5

Written Answers. - Tax Amnesty.

Ruairí Quinn

Question:

123 Mr. Quinn asked the Minister for Finance the number of prosecutions brought for breaches of the terms of the Waiver of Certain Tax, Interest and Penalties Act, 1993; and if he will make a statement on the matter. [12230/00]

Minister for Finance (Mr. McCreevy): As I indicated in a reply to the Deputy on 15 February last, section 9 of the Waiver of Certain Tax Interest and Penalties Act, 1993, provides penalties for failure to comply with that legislation. There are two elements to a possible offence under this section: the knowing and wilful commission of a revenue offence before 5 April 1991 and the failure to make an amnesty declaration or a correct amnesty declaration.

To date there have been no prosecutions under section 9. This reflects,inter alia, the fact that suf ficient evidence to ground such charges was not available or that evidence to ground other charges was more readily available.

Where the elements of a possible offence under section 9 appear to be present in a case and the requisite evidence to ground a successful prosecution may be available, the possibility of prosecution under section 9 is investigated. Of the 28 cases at present being considered for possible prosecution, 11 cases have circumstances which appear to come within section 9.