I am advised by Revenue that the following table ##sets out the compliance measures introduced since Budget 2012. The table includes the projected yields and the actual yields achieved. Links to various relevant analysis and reviews published by Revenue are also included for the Deputy’s information.
The total yields are determined using a conservative approach as other actions and interventions by Revenue may have stimulated partial uplift.
TAX COMPLIANCE MEASURES
YEAR
|
Measure
|
Projected Yield
|
Actual Yield
|
2012
|
Increased data sharing with government bodies
|
+€55m
|
€65m
|
2013
|
No Compliance Measures presented in Budget 2013
|
|
|
2014
|
A continued focus on the shadow economy in the mineral oil and alcohol products sectors
|
+€20m
|
€200m1
|
2015
|
No Compliance Measures presented in Budget 2015
|
|
|
2016
|
Addressing non-compliance in the oil market
Addressing non-compliance in the construction sector
Deploy enhanced debt analysis tool to reduce tax arrears
Increase resource to confront non-compliance
|
+€10m
+€20m
+€20m
+€25m
|
€35m
€29m
€56m
€25m
|
|
Total
|
€75m
|
€145m2
|
2017
|
Section 110 and Funds Changes
Tackling offshore tax evasion
Increase resource to confront non-compliance
|
+€50m
+€30m
+€50m
|
€63m
€88m
€62m
|
|
Total
|
€130m
|
€213m3
|
2018
|
Employer PAYE Compliance Project
eCommerce/Online Business Compliance Project
Tax Avoidance and Base Erosion Capacity
|
+€50m
+€30m
+€20m
|
€77m
€26m
€20m
|
|
Total
|
€100m
|
€123m4
|
1 Analysis of additional taxes and duties collected on oil published at: https://www.revenue.ie/en/corporate/documents/research/oil-market-analysis.pdf.
2 Analysis published at: https://www.revenue.ie/en/corporate/documents/research/budget-2016-compliance-measures.pdf.
3 Analysis published at: https://www.revenue.ie/en/corporate/documents/research/budget-2017-compliance-measures.pdf.
4 Analysis published at: https://www.revenue.ie/en/corporate/documents/research/budget-2018-compliance-measures.pdf.