Dáil Éireann debate -
Wednesday, 24 Oct 2001

Vol. 542 No. 6

Written Answers. - Tax Offences.

Ruairí Quinn

Question:

109 Mr. Quinn asked the Minister for Finance the number of criminal cases taken for tax offences in each of the past five years; the number of cases in which convictions were imposed; the number of cases in which sentences of periods of imprisonment were imposed; and if he will make a statement on the matter. [25355/01]

Minister for Finance (Mr. McCreevy):

I am advised by the Revenue Commissioners that the details about criminal convictions and prison sentences for serious tax evasion are as follows:

Year	Number of completed cases	Number of Convictions	Prison Sentence Imposed	Details of Prison Sentences
2001	3	3	3	One Case – 12 months imprisonment (under appeal). One Case – 12 months prison sentence (sentence being served). One Case – six month prison sentence (suspended).
2000	3	3	2	One Case – 2 years imprisonment (sentence being served). One Case – 1 year prison sentence (suspended).
1999	2	1	0
1998	5	5	1	2 year prison sentence (suspended).
1997	2	2	1	6 month prison sentence (suspended).
1996	1	1	–

The current position is as follows: four cases are awaiting court hearing, six cases have been referred to the DPP for directions, a total of 27 other cases are at various stages of investigation for the purpose of submitting a full report and file of evidence to the DPP with a view to criminal prosecution.

The Deputy will be aware of the very high level of proof required to sustain a criminal prosecution and that prosecutions can only be taken where such evidence is available. Sentencing is a matter for the courts taking all aspects of a case into account.

The Revenue Commissioners have informed me that they are satisfied with the progress being made by Revenue under their more active criminal prosecutions programme for serious tax evasion and their proposal to set up a specialised prosecution division to further enhance progress in this area. I understand that the number of cases being advanced to the courts is in line, on apro rata basis, with corresponding cases in the UK.

The Deputy will be aware 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.