Dáil Éireann díospóireacht -
Wednesday, 14 Mar 1990

Vol. 397 No. 1

Written Answers. - Tax Evasion.

Emmet Stagg

Ceist:

50 Mr. Stagg asked the Minister for Finance the number of prosecutions which were initiated in respect of tax evasion in each year for which figures are available since 1980; the number of prosecutions which were secured; and if he will make a statement on the matter.

Minister for Finance (Mr. A. Reynolds)

As the reply contains statistical data, I will circulate it in tabular form.

Year	Number of prosections initiatated	Number of cases in which convictions where secured
1980	1,365	354
1981	1,638	451
1982	2,529	708
1983	4,142	1,036
1984	4,864	1,429
1985	7,121	1,861
1986	5,171	1,545
1987	409	142
1988	218	108

I am informed by the Revenue Commissioners that statistics for 1989 are not yet available.

The reduction in the number of prosecutions initiated and convictions secured in 1987 and 1988 arose following a High Court decision in relation to VAT and PAYE offences. The effect of this decision was that, for technical reasons, the Director of Public Prosecutions could no longer prosecute for the offences in question. After consideration of the legal issues arising by the Revenue Commissioners, I have been informed by the commissioners that they have now put new administrative procedures in place to deal with the effects of this decision and to facilitate resumption of prosecution activity.