It is assumed that the Deputy is referring to the National Contractors' Project being run by the Revenue Commissioners.
Revenue has provided the following data in relation to this project:
Year
|
No of Company Audits
|
No of individual (Director) Audits
|
Tax
|
Interest
|
Penalties
|
2013
|
200
|
129
|
€3,068,499
|
€821,856
|
€976,010
|
2014
|
428
|
321
|
€6,693,637
|
€1,930,190
|
€1,814,793
|
2015 (to 22/10/2015)
|
81
|
65
|
€1,550,458
|
€442,695
|
€394,076
|
Totals
|
709 (of which 551 yielded)
|
515 (of which 101 yielded)
|
€11,312,594
|
€3,194,741
|
€3,184,879
|
Sectors
|
Engineering
|
Sch E Directors
|
Management Consultancy
|
Computer Consultancy
|
Other categories
|
-
|
43.8%
|
18.9%
|
8.3%
|
5.9%
|
23.1%
|
I am advised by Revenue that they expect to bring the remaining audits in the National Contractors' Project to a conclusion by the end of 2016.
The rules in Revenue's risk analysis system (REAP) have been updated to take account of the results of the National Contractors Project and will be further updated, as necessary, in light of the outcome of the remaining audits. I understand from Revenue that it will continue to examine the tax risks arising in the contracting sector in 2016. This will be done on a case by case basis having regard to the matters highlighted through Revenue's risk analysis system. Revenue is not in a position to anticipate at this time the numbers of such cases that may be selected for audit in 2016.