I am advised by the Revenue Commissioners statistics are not maintained centrally in a manner which would enable this question to be answered in the time allowed. By way of general comment, the Commissioners have advised me that, in relation to returns filing prosecutions, the number of instances where the taxpayer/defendant was acquitted would be very low. For example, in the Dublin area, between the years 2008 and 2012 inclusive, and to date in 2013, a total of 4 taxpayers/defendants were acquitted of all charges relating to non-filing of returns. The granting of free legal aid is a matter for the courts, but the Commissioners are not aware of any instance since 2008 where a company prosecuted for non-filing of returns by the Revenue Commissioners has been granted free legal aid by the courts. The Commissioners will contact the Deputy directly with further data as soon as possible.