Dáil Éireann Debate, Wednesday - 19 June 2019
100. Deputy Joan Burton asked the Minister for Finance if he will provide statistical information (details supplied) in respect of each of the quarterly lists of defaulters issued by the Revenue Commissioners for list A in each of the years 2015 to 2018 and to date in 2019, in tabular form. [25676/19]
View answer101. Deputy Joan Burton asked the Minister for Finance if he will provide statistical information (details supplied) in respect of each of the quarterly lists of defaulters issued by the Revenue Commissioners for list B in each of the years 2015 to 2018 and to date in 2019, in tabular form. [25677/19]
View answerI propose to take Questions Nos. 100 and 101 together.
Section 1086 Taxes Consolidation Act, 1997, requires Revenue to publish Lists of Tax Defaulters, within three months of the end of each quarter in which agreed settlements are reached with taxpayers, or where Penalty Determinations are made by the Courts. The List is published in two parts as follows
- Part 1: Persons, where the Court has determined a penalty relating to a settlement, or has imposed a fine, imprisonment or other penalty in respect of a tax or duty offence.
- Part 2: Persons, where Revenue has accepted a settlement offer instead of initiating court proceedings, or a settlement has been paid in full.
The following table sets out the ‘Part 2’ details requested by the Deputy for the years 2017, 2018 and 2019 (to date). Prior to 2017, details of unpaid amounts were excluded from the List of Tax Defaulters.
|
Period |
Settlements Agreed |
No. Unpaid |
% No. Unpaid |
Amounts Remaining Unpaid |
% Value Unpaid |
|
Q1 2017 |
86 |
29 |
33.7% |
€3,865,936 |
26.8% |
|
Q2 2017 |
58 |
19 |
32.8% |
€5,574,183 |
50.3% |
|
Q3 2017 |
81 |
27 |
33.3% |
€10,470,992 |
60.0% |
|
Q4 2017 |
64 |
26 |
40.6% |
€4,309,244 |
42.2% |
|
Q1 2018 |
61 |
20 |
32.8% |
€4,226,805 |
44.7% |
|
Q2 2018 |
66 |
17 |
25.8% |
€2,614,579 |
29.4% |
|
Q3 2018 |
65 |
18 |
27.7% |
€3,402,907 |
26.3% |
|
Q4 2018 |
73 |
24 |
32.9% |
€5,360,772 |
42.1% |
|
Q1 2019 |
62 |
17 |
27.4% |
€14,374,017 |
68.0% |
The following table sets out the ‘Part 1’ numbers of cases and values of fines imposed by the Courts in respect of revenue offences for the years 2015 to 2018 and to 31 March 2019, as published in the quarterly List of Tax Defaulters. Revenue has advised me that the collection of such fines is a matter for the Courts Service of Ireland.
|
Period |
No. of Cases in which Fine Imposed |
Total Amount of Fines Imposed |
|
Q1 2015 |
324 |
€795,212.20 |
|
Q2 2015 |
247 |
€645,548.50 |
|
Q3 2015 |
310 |
€869,722.50 |
|
Q4 2015 |
294 |
€709,423.00 |
|
2015 Total |
1,175 |
€3,019,906.20 |
|
Q1 2016 |
215 |
€592,498.00 |
|
Q2 2016 |
273 |
€733,637.50 |
|
Q3 2016 |
164 |
€471,317.50 |
|
Q4 2016 |
245 |
€612,705.50 |
|
2016 Total |
897 |
€2,410,158.50 |
|
Q1 2017 |
228 |
€566,778.00 |
|
Q2 2017 |
215 |
€609,860.00 |
|
Q3 2017 |
176 |
€460,788.00 |
|
Q4 2017 |
209 |
€525,332.50 |
|
2017 Total |
828 |
€2,162,758.50 |
|
Q1 2018 |
162 |
€411,340.00 |
|
Q2 2018 |
178 |
€445,587.50 |
|
Q3 2018 |
139 |
€380,703.00 |
|
Q4 2018 |
170 |
€429,090.00 |
|
2018 Total |
649 |
€1,666,720.50 |
|
Q1 2019 |
159 |
€ 517,742 |
