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Revenue Commissioners Audits

Dáil Éireann Debate, Wednesday - 28 March 2018

Wednesday, 28 March 2018

Ceisteanna (141)

Thomas Byrne

Ceist:

141. Deputy Thomas Byrne asked the Minister for Finance the number of external reviews which have taken place in the Revenue Commissioners in respect of taxes due; and the number of these reviews that have resulted in repayments to taxpayers as a result of external reviews in each of the past five years. [14338/18]

Amharc ar fhreagra

Freagraí scríofa

I am advised by Revenue that external reviews are undertaken under Revenue’s Complaint and Review Procedures, which are contained in Leaflet CS4.  These Procedures were introduced on 1 January 2013 and provide customers with a mechanism for making a complaint and seeking a review of Revenue’s handling of a case.  It is a three stage process with stages 1 and 2 being dealt with in the Local/Regional/Divisional Office.  The final stage, stage 3, can be invoked if the complainant is dissatisfied with the outcome of stages 1 and 2.  The complainant can seek a stage 3 review to be conducted by either an Internal Reviewer or an External Reviewer, but not both.  The Internal or External Reviewer conducts a review of the stage 2 decision and Revenue will be bound by the outcome of the Review Procedures, unless in their view the decision of the Reviewer is not in accordance with the relevant legislation. 

Since the Procedures commenced 65 External Reviews have been completed to end-2017.  Of these, 8 were decided in favour of the complainant and 11 had the original decision revised or partially revised – see table:

External Reviews

Year

Decision against the complainant

Decision in favour of the complainant

Decision revised/partly revised

Discontinued

Total

2013

7

-

1

-

8

2014

9

4

3

-

16

2015

9

2

2

-

13

2016

12

-

1

-

13

2017

8

2

4

1

15

Total

45

8

11

1

65

An analysis of the total number of external reviews shows that 16 related to taxes due and of these 7 related to refunds of taxes.  Of these 7 only 1 was found in favour of the complainant and this resulted in a refund to the taxpayer.  

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