Voluntary Disclosure to Revenue Commissioners of tax liabilities of the Houses of the Oireachtas Service

The Houses of the Oireachtas Service has had an on-going practice to provide taxis to staff who stay late to perform official functions for the Houses of the Oireachtas.  During analysis of all trips taken during the course of the last three years it was apparent that many taxis taken from work to home were taken outside of Revenue allowable taxi journeys. 

The Houses of the Oireachtas Service reviewed all taxi trips from 1 January 2010 to date and BIK was calculated on the following:

·    All non-business journeys
·    All journeys from home to work
·    All journeys from work to home prior to 10pm
·    All journeys for people who have made over 60 journeys during the year.  Even if they were after 10pm.

This calculation is in accordance with the Revenue Statement of Practice SP IT/02/2007

Following on from this unprompted voluntary disclosure the Houses of the Oireachtas received notification of a Revenue Audit on the 8 February 2013.

Late 2013 Revenue presented its revised calculations of additional liabilities identified in the course of the audit, based on a 75% penalty (being an error in the “deliberate behaviour” penalty category) on all PAYE items identified during the course of the audit. These additional items included the following;

ENDS /
Further Information:
Verona Ni Bhroinn
087 2624132, 01-618 3881