I propose to take Questions Nos. 147 and 148 together.
I am advised by Revenue that it operates a risk-based focus to its compliance intervention programmes where taxpayer behaviour determines the nature, extent and consequences of the (Revenue) response. These responses range from lighter-touch interventions for less serious offences up to tax-audit and investigation with a view to prosecution for the most egregious cases.
Revenue’s risk-based approach is supported by a broad range of data, intelligence and analytical technologies that help to identify, target and confront non-compliant cases both at individual taxpayer level and at sectoral level, including the hair and beauty sectors referenced by the Deputy. Revenue also deploys significant resources to investigate shadow economy activity, which includes on the round operations such as unannounced visits to premises, surveillance and follow up to third party information.
Revenue has confirmed that for the years 2016 to 2020, it carried out approximately 4,200 interventions on the hair and beauty sectors, which yielded almost €8m in additional taxes and penalties. Revenue also confirmed that it is satisfied that it has the necessary resources and manpower to effectively manage tax non-compliance across the different sectors of the economy, including the hair and beauty sectors.