Dáil Éireann Debate, Tuesday - 11 May 2021
235. Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question Nos. 284 to 287 of 28 April 2021, the reason the number of convictions for serious offences under section 1078 of the Taxes Consolidation Act 1997 was considerably lower in the period 2016 to 2020 than in the period 2011 to 2016; and if he will make a statement on the matter. [24274/21]
View answer236. Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question Nos. 284 to 287 of 28 April 2021, if he is satisfied that the programme for prosecuting those offences constitutes an effective deterrent to tax evasion and fraud in view of the significantly reduced number of convictions for serious offences under section 1078 of the Taxes Consolidation Act in the period from 2016 to 2020 compared with the previous five year period; and if he will make a statement on the matter. [24275/21]
View answerI propose to take Questions Nos. 235 and 236 together.
I am advised by Revenue that where suspected serious tax offences under section 1078 of the Taxes Consolidation Act 1997 are identified through Revenue’s various compliance programme, such cases are considered for investigation with a view to prosecution. Where sufficient levels of proof and evidence are obtained, a file is prepared for the Director of Public Prosecutions (DPP) for consideration and directions are issued for the case to be tried summarily or on indictment.
The number of convictions each year are therefore dependent on a number of factors including the number of cases sent to the DPP, the number of cases where the DPP issues directions and the number of cases heard by the Courts.
I am advised by Revenue that the table below outlines the number of cases of serious tax offences under section 1078 of the Taxes Consolidation Act 1997 before the courts at the end of each year i.e. not concluded, in the period in question.
|
Year |
Number of cases before the courts at year end |
|
2011 |
20 |
|
2012 |
16 |
|
2013 |
15 |
|
2014 |
25 |
|
2015 |
18 |
|
2016 |
15 |
|
2017 |
11 |
|
2018 |
18 |
|
2019 |
15 |
|
2020 |
28 |
The Deputy will be aware from my response to Parliamentary Question Nos. 284 to 287 of 28 April 2021 that I am satisfied that Revenue’s work in investigating cases of serious tax and duty offences with a view to prosecution has achieved a considerable level of success. I am also satisfied that Revenue’s programme of investigations with a view to prosecution in respect of such cases is an effective deterrent to tax evasion and fraud.
I am aware that taxpayer behaviour determines the nature, extent and consequences of Revenue’s compliance interventions. Revenue’s interventions range from non-audit compliance interventions such as assurance checks, aspect queries and profile interviews to audit or investigations. It undertakes investigations where cases of serious tax and duty evasion and fraud are discovered, seeking to apply the full legal sanctions available that reflect the seriousness of the evasion involved. I am satisfied that this approach represents the correct approach to tackling non-compliance and in particular to tackling the most serious cases of evasion and fraud.
