I propose to take Questions Nos. 124, 125 and 134 together.
Section 851A of the Taxes Consolidation Act 1997 requires Revenue to uphold taxpayer confidentiality and prohibits the release of any information that could lead to the identification of taxpayers. The Deputies will also be aware that I am precluded from being involved in individual tax cases.
Revenue has however, assured me that it carries out a full range of interventions to combat all types of tax evasion and non-compliance. This includes a clear focus on the practice of disguised employment and challenging the inappropriate classification of workers as self-employed contractors. Revenue has also advised me that it carries out significant numbers of outdoor ‘site’ visits each year, many of which are conducted on a multi-agency basis with other Departments or Agencies, including the Department of Employment Affairs and Social Protection (DEASP) and the Workplace Relations Commission (WRC) to identify and rectify bogus self-employment situations and ensure the proper operation of the PAYE system.
I am also advised that there are dedicated processes and procedures in place to deal with situations where taxpayers are dissatisfied with Revenue determinations or actions. These include Revenue’s own complaints procedures, the details of which are available on its website at /www.revenue.ie/en/corporate/documents/customer-service/cs4.pdf and by way of appeal to the independent Tax Appeals Commission (TAC).
While Revenue has not provided me with any details, it has confirmed that it is aware of the issues to which the Deputies are referring.