Léim ar aghaidh chuig an bpríomhábhar

Dáil Éireann díospóireacht -
Wednesday, 2 Dec 1998

Vol. 497 No. 6

Written Answers - Revenue Commissioners' Investigations.

Tony Gregory


176 Mr. Gregory asked the Minister for Finance if the Revenue Commissioners focus on specific professions or activities in their investigations; if so, if they have ever focused on the gardaí in this way; and the outcome and findings of any investigation. [25929/98]

I am informed by the Revenue Commissioners that audit and investigation programmes are operated by Revenue to monitor tax compliance of all cases chargeable to tax under the self-assessment system. Such cases include the business sector, professions, company directors and persons in receipt of any type of investment income. The focus of the programmes is on cases where tax is perceived to be at greatest risk. As a result, tax evasion or avoidance schemes operated by any group, or across any particular business sector or profession are targeted with a view to corrective action, including recovery of any tax, interest and penalties due to the State.

I am informed by the Revenue Commissioners that most gardaí would not come within the self-assessment system. However, where individual gardaí have, in addition to a salary, business or other income which is chargeable to tax under the self-assessment system, their tax compliance position is subject to review under the Revenue audit and investigation programmes. They may also come up for review if they are part of a group, for example landlords, who are otherwise being targeted for investigation. Revenue have indicated that there have been a number of cases, as with persons in other occupations, of individual gardaí who have been the subject of inquiries and who have made tax settlements with Revenue.