Dáil Éireann Debate, Tuesday - 16 April 2019
137. Deputy Thomas Byrne asked the Minister for Finance the number of tax compliance auditors the Revenue Commissioners employ; the number of non-compliant tax cases which were both opened and successfully closed in each of the years 2014 to 2018; the yields obtained in the five principal tax regions in each of those years; and if he will make a statement on the matter. [17278/19]
View answerI am advised by Revenue that it is an integrated tax and customs administration. Revenue had a total of 1,851 staff assigned to confronting non-compliance at end March 2019. This comprises of staff assigned to anti-smuggling, anti-avoidance, audit and other interventions, investigations and prosecutions. In addition, Revenue had over 530 staff assigned to debt management at end March 2019.
I am further advised that Revenue always aims to match its intervention options to the compliance behaviour exhibited by the taxpayer. The intervention options range from light touch Aspect Queries through to Investigations for cases of suspected serious tax and duty evasion. Full details of Revenue’s suite of compliance interventions are set out in Chapter 2 Code of Practice for Revenue Audit and other Compliance Interventions.
The following tables set out the number of different interventions carried out by Revenue for 2014 - 2018. The information is broken down by intervention type and by the numbers/percentages that were found to have tax liabilities. The ‘total yield’ figures in the tables comprise of tax, interest and penalties.
|
2014 |
Total Closed |
Total Yielding |
% Yielding |
Total Yield €m |
|
Aspect Query |
|
|
|
|
|
Border Midland West |
28,589 |
5,897 |
20.6% |
€24.1 |
|
Dublin |
32,853 |
5,152 |
15.7% |
€61.2 |
|
East South East |
12,493 |
3,051 |
24.4% |
€20.4 |
|
IPD |
25 |
24 |
96.0% |
€0.72 |
|
Large Cases Division |
4,091 |
205 |
5.0% |
€46.8 |
|
South West |
12,137 |
3,243 |
26.7% |
€32.6 |
|
Total |
90,188 |
17,572 |
19.5% |
€185.8 |
|
Audit |
|
|
|
|
|
Border Midland West |
2,127 |
1,563 |
73.5% |
€64.2 |
|
Dublin |
1,959 |
1,206 |
61.6% |
€91.0 |
|
East South East |
1,921 |
1,236 |
64.3% |
€46.7 |
|
IPD |
141 |
140 |
99.3% |
€44.3 |
|
Large Cases Division |
167 |
94 |
56.3% |
€39.1 |
|
South West |
1,321 |
850 |
64.3% |
€53.5 |
|
Total |
7,636 |
5,089 |
66.6% |
€338.8 |
|
Profile Interview |
|
|
|
|
|
Border Midland West |
154 |
43 |
27.9% |
€0.366 |
|
Dublin |
415 |
67 |
16.1% |
€1.6 |
|
East South East |
201 |
44 |
21.9% |
€0.288 |
|
Large Cases Division |
175 |
45 |
25.7% |
€51.0 |
|
South West |
215 |
68 |
31.6% |
€1.5 |
|
Total |
1,160 |
267 |
23.0% |
€54.8 |
|
Grand Total |
98,984 |
22,928 |
23.2% |
€579.4 |
|
2015 |
Total Closed |
Total Yielding |
% Yielding |
Total Yield €m |
|
Aspect Query |
|
|
|
|
|
Border Midlands West |
26,709 |
5,145 |
19.3% |
€28.7 |
|
Dublin |
28,556 |
4,485 |
15.7% |
€69.1 |
|
East South-East |
14,762 |
2,903 |
19.7% |
€19.7 |
|
IPD |
67 |
65 |
97.0% |
€6.0 |
|
Large Cases Division |
4,532 |
517 |
11.4% |
€74.6 |
|
South-West |
15,143 |
4,140 |
27.3% |
€35.2 |
|
Total |
89,769 |
17,255 |
19.2% |
€233.3 |
|
Audit |
|
|
|
|
|
Border Midlands West |
1,834 |
1,321 |
72.0% |
€60.9 |
|
Dublin |
1,632 |
1,041 |
63.8% |
€77.1 |
|
East South-East |
1,738 |
1,109 |
63.8% |
€62.7 |
|
IPD |
13 |
13 |
100.0% |
€50.8 |
|
Large Cases Division |
149 |
81 |
54.4% |
€32.8 |
|
South-West |
1,246 |
835 |
67.0% |
€43.6 |
|
Total |
6,612 |
4,400 |
66.5% |
€327.9 |
|
Investigation |
|
|
|
|
|
Border Midlands West |
3 |
1 |
33.3% |
€0.19 |
|
East South-East |
1 |
1 |
100.0% |
€0.025 |
|
IPD |
1 |
1 |
100.0% |
€1.1 |
|
South-West |
1 |
0 |
0.0% |
€0.0 |
|
Total |
6 |
3 |
50.0% |
€1.3 |
|
Profile Interview |
|
|
|
|
|
Border Midlands West |
138 |
40 |
29.0% |
€0.526 |
|
Dublin |
171 |
52 |
30.4% |
€5.3 |
|
East South-East |
153 |
41 |
26.8% |
€1.1 |
|
Large Cases Division |
155 |
45 |
29.0% |
€48.3 |
|
South-West |
230 |
70 |
30.4% |
€0.908 |
|
Total |
848 |
248 |
29.2% |
€56.2 |
|
Grand Total |
97,235 |
21,906 |
22.5% |
€618.7 |
|
2016 |
Total Closed |
Total Yielding |
% Yielding |
Total Yield €m |
|
Aspect Query |
|
|
|
|
|
Border Midlands West |
23,838 |
4,350 |
18.2% |
€29.6 |
|
Dublin |
24,391 |
4,116 |
16.9% |
€57.9 |
|
East South-East |
21,784 |
3,850 |
17.7% |
€31.0 |
|
IPD |
43 |
40 |
93.0% |
€7.2 |
|
Large Cases Division |
3,379 |
514 |
15.2% |
€94.5 |
|
South-West |
16,466 |
4,531 |
27.5% |
€40.5 |
|
Total |
89,901 |
17,401 |
19.4% |
€260.8 |
|
Audit |
|
|
|
|
|
Border Midlands West |
1,479 |
1,078 |
72.9% |
€37.7 |
|
Dublin |
1,483 |
897 |
60.5% |
€48.8 |
|
East South-East |
1,653 |
1,019 |
61.6% |
€46.8 |
|
IPD |
5 |
5 |
100.0% |
€2.1 |
|
Large Cases Division |
158 |
90 |
57.0% |
€70.1 |
|
South-West |
1,395 |
919 |
65.9% |
€42.3 |
|
Total |
6,173 |
4,008 |
64.9% |
€247.9 |
|
Investigation |
|
|
|
|
|
Border Midlands West |
2 |
2 |
100.0% |
€0.093 |
|
Dublin |
25 |
15 |
60.0% |
€3.4 |
|
East South-East |
5 |
3 |
60.0% |
€0.191 |
|
IPD |
2 |
2 |
100.0% |
€7.0 |
|
Large Cases Division |
1 |
1 |
100.0% |
€23.0 |
|
South-West |
3 |
2 |
66.7% |
€0.007 |
|
Total |
38 |
25 |
65.8% |
€10.8 |
|
Profile Interview |
|
|
|
|
|
Border Midlands West |
243 |
57 |
23.5% |
€0.566 |
|
Dublin |
177 |
60 |
33.9% |
€1.1 |
|
East South-East |
278 |
66 |
23.7% |
€1.4 |
|
Large Cases Division |
106 |
6 |
5.7% |
€7.0 |
|
South-West |
284 |
81 |
28.5% |
€3.3 |
|
Total |
1,088 |
270 |
24.8% |
€13.4 |
|
Grand Total |
97,200 |
21,704 |
22.3% |
€532.9 |
|
2017 |
Total Closed |
Total Yielding |
% Yielding |
Total Yield €m |
|
Aspect Query |
|
|
|
|
|
Border Midlands West |
22,000 |
3,711 |
16.9% |
€27.7 |
|
Dublin |
24,149 |
4,011 |
16.6% |
€57.1 |
|
East South-East |
20,363 |
4,167 |
20.5% |
€39.9 |
|
IPD |
91 |
84 |
92.3% |
€7.6 |
|
Large Cases Division |
3,793 |
250 |
6.6% |
€66.4 |
|
South-West |
16,944 |
4,223 |
24.9% |
€48.5 |
|
Total |
87,340 |
16,446 |
18.8% |
€247.2 |
|
Audit |
|
|
|
|
|
Border Midlands West |
1,221 |
800 |
65.5% |
€33.8 |
|
Dublin |
1,335 |
804 |
60.2% |
€39.3 |
|
East South-East |
1,426 |
969 |
68.0% |
€55.1 |
|
Large Cases Division |
119 |
72 |
60.5% |
€32.4 |
|
South-West |
1,119 |
723 |
64.6% |
€35.7 |
|
Total |
5,220 |
3,368 |
64.5% |
€196.3 |
|
Investigation |
|
|
|
|
|
Border Midlands West |
5 |
1 |
20.0% |
€0.048 |
|
Dublin |
14 |
7 |
50.0% |
€0.413 |
|
East South-East |
37 |
26 |
70.3% |
€4.4 |
|
Large Cases Division |
5 |
5 |
100.0% |
€2.7 |
|
South-West |
5 |
0 |
0.0% |
€0.0 |
|
Total |
66 |
39 |
59.1% |
€7.5 |
|
Profile Interview |
|
|
|
|
|
Border Midlands West |
772 |
139 |
18.0% |
€8.2 |
|
Dublin |
668 |
185 |
27.7% |
€2.3 |
|
East South-East |
1,387 |
250 |
18.0% |
€2.6 |
|
Large Cases Division |
138 |
14 |
10.1% |
€4.0 |
|
South-West |
978 |
243 |
24.8% |
€3.1 |
|
Total |
3,943 |
831 |
21.1% |
€20.2 |
|
Grand Total |
96,569 |
20,684 |
21.4% |
€471.2 |
|
2018[1] |
Total Closed |
Total Yielding |
% Yielding |
Total Yield €m |
|
Aspect Query |
|
|
|
|
|
Border Midlands West |
16,986 |
3,453 |
20.3% |
€29.0 |
|
Business Division |
3,340 |
479 |
14.3% |
€3.1 |
|
Customs Division |
193 |
26 |
13.5% |
€0.149 |
|
Dublin |
23,408 |
4,523 |
19.3% |
€56.3 |
|
East South-East |
20,578 |
4,624 |
22.5% |
€44.8 |
|
IPD |
296 |
274 |
92.6% |
€15.4 |
|
Large Cases Division |
2,486 |
269 |
10.8% |
€88.3 |
|
Large Corporates Division |
270 |
11 |
4.1% |
€3.2 |
|
Medium Enterprises Division |
347 |
40 |
11.5% |
€0.622 |
|
Personal Division |
117 |
11 |
9.4% |
€0.108 |
|
South-West |
15,245 |
3,706 |
24.3% |
€37.5 |
|
Total |
83,266 |
17,416 |
20.9% |
€278.5 |
|
Audit |
|
|
|
|
|
Border Midlands West |
938 |
609 |
64.9% |
€45.5 |
|
Business Division |
90 |
59 |
65.6% |
€1.9 |
|
Dublin |
1,141 |
662 |
58.0% |
€44.8 |
|
East South-East |
1,094 |
746 |
68.2% |
€36.9 |
|
Large Cases Division |
148 |
92 |
62.2% |
€79.9 |
|
Large Corporates Division |
7 |
3 |
42.9% |
€0.578 |
|
Medium Enterprises Division |
33 |
20 |
60.6% |
€2.0 |
|
South-West |
1,152 |
748 |
64.9% |
€34.7 |
|
Total |
4,603 |
2,939 |
63.8% |
€246.3 |
|
Investigation |
|
|
|
|
|
Border Midlands West |
7 |
5 |
71.4% |
€0.238 |
|
Business Division |
2 |
1 |
50.0% |
€0.01 |
|
Dublin |
46 |
29 |
63.0% |
€1.8 |
|
East South-East |
47 |
32 |
68.1% |
€3.9 |
|
Large Cases Division |
16 |
12 |
75.0% |
€2.1 |
|
South-West |
14 |
5 |
35.7% |
€1.3 |
|
Total |
132 |
84 |
63.6% |
€9.4 |
|
Profile Interview |
|
|
|
|
|
Border Midlands West |
1,138 |
172 |
15.1% |
€3.2 |
|
Business Division |
146 |
27 |
18.5% |
€0.147 |
|
Customs Division |
4 |
0 |
0.0% |
€0.0 |
|
Dublin |
1,170 |
299 |
25.6% |
€3.7 |
|
East South-East |
1,215 |
273 |
22.5% |
€3.8 |
|
Large Cases Division |
175 |
19 |
10.9% |
€2.1 |
|
Large Corporates Division |
28 |
3 |
10.7% |
€0.148 |
|
Medium Enterprises Division |
19 |
5 |
26.3% |
€0.366 |
|
Personal Division |
2 |
0 |
0.0% |
€0.0 |
|
South-West |
1,181 |
370 |
31.3% |
€5.7 |
|
Total |
5,078 |
1,168 |
23.0% |
€19.2 |
|
Grand Total |
93,079 |
21,607 |
23.1% |
€553.4 |
[1] Revenue’s structure was realigned 2018 and new National Divisions were established.
