I am advised by Revenue that while the Revenue Solicitor’s Division provides the vast proportion of the legal services required by the Revenue Commissioners, Revenue engages external counsel and solicitors to provide it with legal services. Payments to counsel are based on the nature of the work, the complexity of the case, the skill and experience of the counsel and the time expended on the case rather than on the basis of an hourly rate. The Office of the Attorney General also approves brief fees more than €10,000 in accordance with Government Circulars.
For particularly specialised work external solicitors are engaged to assist the Revenue Commissioners. Solicitors are engaged at an hourly rate. These rates are negotiated at the outset. There is a range of rates depending upon the nature of the work and the experience of the solicitor dealing with a particular aspect of a case. Generally, the rates range from €80 an hour for a trainee to €390 an hour for a senior partner.
I am advised that Revenue also engage external solicitors to provide legal services for the purpose of collecting outstanding tax and interest. Solicitors are paid under an agreed fee scale for certain stages of the process and are paid a percentage of any debt that they recover. The amount of the fee paid depends at what stage of the legal process the debt is paid.
The details of the various legal expenditure by the Revenue Commissioners for each year (exclusive of VAT) are set out below.
Revenue Commissioners
|
2012
|
2013
|
2014
|
2015
|
2016
|
2017
|
Counsel Fees
|
€2,168,905.17
|
€1,712,074.69
|
€1,757,908.86
|
€2,301,398.70
|
€2,449,105.00
|
€2,397,402.00
|
External Solicitor Fees
|
€4,987,865.91
|
€5,363,417.56
|
€5,452,921.61
|
€5,316,528.46
|
€4,763,029.32
|
€5,335,598.61
|
Total
|
€7,156,771.08
|
€7,075,492.25
|
€7,210,830.47
|
€7,617,927.16
|
€7,212,134.32
|
€7,733,000.61
|
Details
2012
|
Firm or Individual
|
€
|
Counsel Fees
|
ALISON KEIRSE BL
|
11,712.06
|
|
ANDREW BECK BL
|
2,460.00
|
|
ANTHONY ASTON SC
|
121,162.38
|
|
ANTHONY KERR SC
|
10,111.35
|
|
ANTHONY M COLLINS SC
|
267,770.55
|
|
AOIFE GOODMAN SC
|
54,565.26
|
|
ARTHUR CUNNINGHAM BL
|
13,692.36
|
|
BENEDICT O FLOINN BL
|
47,281.57
|
|
BRENDAN CONWAY BL
|
1,217.70
|
|
BRIAN KEARNEY BL
|
6,958.11
|
|
BRIAN MURRAY SC
|
21,351.57
|
|
CIAN FERRITER S C
|
2,546.10
|
|
CIARAN RAMSAY SC
|
144,976.41
|
|
CONOR BOURKE BL
|
241,635.04
|
|
DAVID QUINN BL
|
4,389.86
|
|
DEARBHLA CUNNINGHAM BL
|
4,865.88
|
|
DENIS MCDONALD S C
|
81,135.23
|
|
DERMOT CAHILL B L
|
49,924.76
|
|
DERMOT SHEEHAN BL
|
9,517.74
|
|
DESMOND O NEILL SC
|
75,817.20
|
|
EILEEN FINN BL
|
40,246.83
|
|
ELAINE GRIER BL
|
31,491.69
|
|
ELIZABETH COGAN BL
|
9,939.63
|
|
EOGHAN FITZSIMONS S C
|
2,489.52
|
|
EOIN CLIFFORD SC
|
17,940.78
|
|
FIONA CRAWFORD BL
|
1,357.92
|
|
GENEVIEVE COONAN BL
|
2,432.94
|
|
GRAINNE CLOHESSY SC
|
257,669.01
|
|
GRAINNE DUGGAN BL
|
18,097.24
|
|
HELEN O MARA BL
|
5,261.94
|
|
JAMES DWYER BL
|
1,230.00
|
|
JAMES DWYER SC
|
4,073.76
|
|
JEANANNE MCGOVERN B L
|
22,616.50
|
|
JENNIFER M O CONNELL BL
|
10,580.46
|
|
JOHN BYRNE BL
|
40,005.79
|
|
JOHN DONNELLY BL
|
1,740.45
|
|
JOHN LUCEY SC
|
7,015.92
|
|
JONATHAN TOMKIN BL
|
1,230.00
|
|
JOSEPH DALBY B L
|
10,332.00
|
|
JUSTIN DILLON SC
|
7,569.76
|
|
KELLEY SMITH BL
|
137,868.49
|
|
KERIDA NAIDOO BL
|
2,314.13
|
|
KEVIN SEGRAVE BL
|
792.12
|
|
KIERAN BINCHY BL
|
7,784.67
|
|
KIERAN KELLY ESQ BL
|
12,149.20
|
|
LORNA GALLAGHER BL
|
10,516.50
|
|
LOUIS HARKIN BL
|
4,300.08
|
|
MARK O MAHONY BL
|
39,719.16
|
|
MICHAEL RAMSEY BL
|
3,202.92
|
|
NIALL O HANLON BL
|
15,276.60
|
|
OISIN CLARKE BL
|
1,993.90
|
|
PATRICK QUINN SC
|
114,968.10
|
|
PAULINE CODD B L
|
1,867.14
|
|
RAY BOLAND BL
|
1,476.00
|
|
ROBERT BARRON SC
|
40,302.18
|
|
ROBERT E BOURKE BL
|
2,152.50
|
|
ROSEMARY HEALY RAE BL
|
17,734.14
|
|
RUDI NEUMAN SHANAHAN BL
|
24,504.31
|
|
SEAMUS CLARKE BL
|
3,813.00
|
|
SHELLEY HORAN BL
|
17,860.83
|
|
TOM POWER BL
|
8,741.62
|
|
UNA TIGHE BL
|
25,459.43
|
|
WILL FENNELLY BL
|
7,694.88
|
|
TOTAL
|
2,168,905.17
|
|
|
|
External Solicitor Fees
|
ARTHUR P MCLEAN & CO
|
76.00
|
|
PCL HALPENNY AND SON
|
718.33
|
|
PTK DONAGHY & CO
|
2,862.00
|
|
HOLMES O’MALLEY SEXTON
|
897,396.24
|
|
IVOR FITZPATRICK
|
1,046,747.37
|
|
LAVELLE COLEMAN
|
607,907,62
|
|
MASON HAYES AND CURRAN
|
703,014.32
|
|
MATHESON ORMSBY PRENTICE
|
816,472.89
|
|
PIERSE AND FITZGIBBON
|
900,217.12
|
|
BEHAN AND ASSOCIATES
|
393.60
|
|
MCDOWELL PURCELL
|
12,060.44
|
|
TOTAL
|
4,987,865.91
|
Details
2013
|
Firm or Individual
|
€
|
Counsel Fees
|
ALISON KEIRSE BL
|
37,533.45
|
|
ANTHONY ASTON SC
|
79,796.25
|
|
ANTHONY KERR BL
|
5,339.68
|
|
ANTHONY M COLLINS SC
|
98,398.77
|
|
AOIFE GOODMAN B L
|
71,278.50
|
|
ARTHUR CUNNINGHAM B L
|
28,290.00
|
|
BENEDICT O FLOINN BL
|
35,445.52
|
|
BRENDAN CONWAY BL
|
12,383.64
|
|
BRIAN KEARNEY BL
|
4,821.60
|
|
BRIAN MURRAY SC
|
8,303.73
|
|
CATHERINE DONNELLY BL
|
3,505.50
|
|
CIARAN RAMSAY SC
|
136,591.50
|
|
CLIONA KIMBER BL
|
2,172.67
|
|
CONOR BOURKE BL
|
62,331.48
|
|
DAVID QUINN BL
|
9,354.15
|
|
DEARBHLA CUNNINGHAM BL
|
22,263.00
|
|
DENIS MCDONALD SC
|
78,351.00
|
|
DERMOT CAHILL BL
|
21,820.20
|
|
DERMOT SHEEHAN BL
|
13,929.75
|
|
DESMOND DOCKERY BL
|
3,198.00
|
|
DOROTHY COLLINS BL
|
9,225.00
|
|
EILEEN FINN BL
|
34,378.50
|
|
ELAINE GRIER BL
|
26,678.70
|
|
ELIZABETH COGAN BL
|
8,382.45
|
|
EOGHAN FITZSIMONS S C
|
10,750.20
|
|
EOIN CLIFFORD ESQ BL
|
23,702.10
|
|
EOIN MCCULLOUGH SC
|
1,845.00
|
|
FERGUS RYAN B L
|
28,966.50
|
|
GRAINNE CLOHESSY SC
|
184,413.90
|
|
GRAINNE DUGGAN BL
|
25,015.26
|
|
IMOGEN MCGRATH BL
|
5,018.65
|
|
JAMES DWYER SC
|
4,674.00
|
|
JANE HYLAND BL
|
922.5
|
|
JEANANNE MCGOVERN BL
|
44,858.10
|
|
JENNIFER M O CONNELL BL
|
30,319.50
|
|
JOHN BYRNE BL
|
13,049.07
|
|
JOHN DONNELLY BL
|
369.00
|
|
JOHN LUCEY SC
|
645.75
|
|
JONATHAN TOMKIN BL
|
12,730.50
|
|
KELLEY SMITH BL
|
126,193.10
|
|
KEVIN SEGRAVE BL
|
4,118.04
|
|
KIERAN BINCHY BL
|
15,614.85
|
|
KIERAN KELLY ESQ BL
|
30,731.55
|
|
LORCAN CONNOLLY BL
|
4,637.10
|
|
LORCAN STAINES BL
|
6,150.00
|
|
LORNA GALLAGHER BL
|
20,590.20
|
|
MARK O MAHONY BL
|
39,540.20
|
|
MAURICE COLLINS SC
|
15,375.00
|
|
MICHAEL RAMSEY BL
|
12,300.00
|
|
NIALL O HANLON BL
|
17,664.28
|
|
OISIN CLARKE BL
|
1,230.00
|
|
PATRICK QUINN SC
|
64,378.20
|
|
PAUL ANTHONY MCDERMOTT L
|
8,302.50
|
|
PHILIP SHEAHAN BL
|
2,346.84
|
|
ROBERT BARRON SC
|
19,249.50
|
|
ROBERT E BOURKE BL
|
1,537.50
|
|
ROSEMARY HEALY RAE BL
|
18,825.15
|
|
RUDI NEUMAN SHANAHAN BL
|
1,418.19
|
|
SALLY GLYNN O NEILL BL
|
5,043.00
|
|
SARAH KATE FOLEY BL
|
307.50
|
|
SEAMUS CLARKE BL
|
4,416.93
|
|
SERENA BENNETT BL
|
393.60
|
|
SHELLEY HORAN BL
|
35,799.15
|
|
THOMAS RICE BL
|
2,479.68
|
|
TOM POWER BL
|
39,089.41
|
|
UNA TIGHE BL
|
9,938.40
|
|
WILL FENNELLY BL
|
3,351.75
|
|
TOTAL
|
1,712,074.69
|
|
|
|
External Solicitor Fees
|
BARRY C GALVIN AND SON
|
10.00
|
|
PTK DONAGHY & CO
|
2,166.00
|
|
HOLMES O'MALLEY SEXTON
|
888,107.18
|
|
IVOR FITZPATRICK
|
1,092,107.85
|
|
LAVELLE COLEMAN
|
717,486.79
|
|
MASON HAYES AND CURRANS
|
894,981.86
|
|
MATHESON ORMSBY PRENTICE
|
824,739.34
|
|
PIERSE AND FITZGIBBON
|
929,781.35
|
|
GEORGE V. MALONEY
|
558.20
|
|
ARTHUR COX SOLICITORS
|
13,478.99
|
|
TOTAL
|
5,363,417.56
|
Details
2014
|
Firm or Individual
|
€
|
Counsel Fees
|
ALEXIS MINA BL
|
615.00
|
|
ALISON KEIRSE BL
|
25,645.50
|
|
ANTHONY ASTON SC
|
105,257.30
|
|
ANTHONY KERR BL
|
2,257.05
|
|
AOIFE GOODMAN B L
|
88,232.82
|
|
ARTHUR CUNNINGHAM BL
|
55,310.02
|
|
BENEDICT O FLOINN BL
|
93,647.91
|
|
BRENDAN CONWAY BL
|
12,423.00
|
|
BRIAN MURRAY SC
|
64,882.50
|
|
CATHERINE DONNELLY BL
|
1,968.00
|
|
CIARAN RAMSAY SC
|
162,052.50
|
|
CLIONA KIMBER BL
|
2,816.70
|
|
COLM O BRIAIN BL
|
984.00
|
|
CONOR B FAHY BL
|
1,407.12
|
|
CONOR BOURKE BL
|
64,230.60
|
|
DAMIEN COLGAN SC
|
5,535.00
|
|
DAVID QUINN BL
|
14,698.50
|
|
DEARBHLA CUNNINGHAM BL
|
16,789.50
|
|
DENIS MCDONALD SC
|
64,206.00
|
|
DERMOT CAHILL BL
|
32,988.60
|
|
DERMOT SHEEHAN BL
|
2,841.30
|
|
EILEEN BARRINGTON SC
|
34,346.52
|
|
EILEEN FINN BL
|
39,685.95
|
|
ELAINE GRIER BL
|
28,855.80
|
|
EOGHAN FITZSIMONS SC
|
19,293.78
|
|
EOIN CLIFFORD ESQ BL
|
22,601.25
|
|
FERGUS RYAN BL
|
65,343.75
|
|
GEORGE MAGUIRE BL
|
455.10
|
|
GRAINNE CLOHESSY SC
|
177,735.00
|
|
GRAINNE DUGGAN BL
|
25,341.45
|
|
GRAINNE O NEILL BL
|
2,214.00
|
|
HELEN O MARA BL
|
6,605.10
|
|
JACQUELINE O BRIEN SC
|
20,541.00
|
|
JEANANNE MCGOVERN BL
|
42,785.55
|
|
JENNIFER M O CONNELL BL
|
20,596.35
|
|
JOHN BYRNE B L
|
22,752.54
|
|
JOHN DONNELLY BL
|
13,010.94
|
|
JOHN MADDEN BL
|
910.20
|
|
JOHN P GALLAGHER BL
|
2,435.40
|
|
KIERAN BINCHY B L
|
32,742.60
|
|
KIERAN KELLY ESQ BL
|
51,892.47
|
|
LORCAN CONNOLLY BL
|
369.00
|
|
LORCAN STAINES BL
|
2,152.50
|
|
LORNA GALLAGHER BL
|
43,834.00
|
|
MARK O MAHONY BL
|
35,711.82
|
|
MAURICE COLLINS SC
|
20,602.50
|
|
MICHAEL RAMSEY BL
|
6,242.25
|
|
NIALL O HANLON BL
|
9,298.80
|
|
NOEL J TRAVERS SC
|
3,510.42
|
|
OISIN CLARKE BL
|
4,305.00
|
|
PADRAIC HOGAN BL
|
3,308.70
|
|
PATRICK QUINN SC
|
47,970.00
|
|
PAUL ANTHONY MCDERMOTT BL
|
1,845.00
|
|
PAUL MURPHY BL
|
430.50
|
|
ROBERT BARRON SC
|
5,166.00
|
|
ROBERT E BOURKE BL
|
430.50
|
|
ROSEMARY HEALY RAE BL
|
21,943.20
|
|
SALLY GLYNN O NEILL BL
|
19,590.15
|
|
SHELLEY HORAN BL
|
11,666.55
|
|
SORCHA CRISTIN WHELAN BL
|
5,150.00
|
|
THOMAS RICE BL
|
4,569.45
|
|
TOM POWER BL
|
11,955.60
|
|
UNA TIGHE BL
|
43,388.25
|
|
WILL FENNELLY BL
|
5,535.00
|
|
TOTAL
|
1,757,908.86
|
|
|
|
External Solicitor Fees
|
ARTHUR COX SOLICITORS
|
6540.71
|
|
PTK DONAGHY & CO
|
2,836.00
|
|
COAKLEY MOLONEY
|
430.5
|
|
HOLMES O MALLEY SEXTON
|
976,414.46
|
|
IVOR FITZPATRICK
|
1,330,961.74
|
|
LAVELLE COLEMAN
|
949,842.00
|
|
MASON HAYES AND CURRANS
|
822,289.85
|
|
MATHESON ORMSBY PRENTICE
|
623,420.62
|
|
PIERSE AND FITZGIBBON
|
740,185.73
|
|
TOTAL
|
5,452,921.61
|