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Tax Compliance

Dáil Éireann Debate, Thursday - 26 February 2015

Thursday, 26 February 2015

Ceisteanna (59)

Michael McGrath

Ceist:

59. Deputy Michael McGrath asked the Minister for Finance if he will provide details of any Revenue Commissioners compliance initiative in respect of expenses claimed by self-employed persons and pay-as-you-earn employees; the number of such cases investigated in 2014; the number of ongoing investigations; if he will provide details of the tax assessments that have resulted from such investigations; the number of persons affected; the amount of interest, and penalties, that have been applied; and if he will make a statement on the matter. [8529/15]

Amharc ar fhreagra

Freagraí scríofa

It is assumed that the Deputy is referring to the National Contractors Project being run by the Revenue Commissioners.

A comprehensive reply on the National Contractors Project was provided to the Deputy to Question No. 38 of 11 June 2014 and updated statistics were provided to the Deputy to Question Nos. 313 and 128 of 2014 of 17 September and 18 December 2014 respectively. The Revenue Commissioners have provided the following further updated data in relation to this project:

Between 1 July 2013 and 31 December 2014, 621 audits of contracting companies and 446 audits of directors of those companies were concluded. Additional liability of €15,189,316 was determined in respect of 482 companies and 81 directors. The additional liability was made up of tax of €9,675,409, penalties of €2,781,778 and interest of €2,732,129. 

At the end of 2014, under this project, 158 company audits and 147 audits of directors were ongoing.

Apart from the National Contractors Project, Revenue routinely examines areas of risk which may include an examination of the treatment of expenses.  Building on the work undertaken under the National Contractors Project, Revenue continues to examine issues related to the treatment of expenses by contractors and to undertake compliance interventions, including audits, as appropriate.

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