Dáil Éireann Debate, Tuesday - 17 April 2018
280. Deputy Thomas Byrne asked the Minister for Finance his views on whether there are problems with tax compliance in the farm contracting sector; and his further views on whether compliant contractors are at a disadvantage. [16759/18]
Amharc ar fhreagraThe Deputy will be aware that tax compliance rates in Ireland are consistently high with the vast majority of taxpayers and businesses meeting their payment and returns filing obligations on a timely basis. However any non-compliance, by even a minority of individuals or sectors, deprives the Exchequer of much needed funds and puts compliant businesses at a competitive disadvantage.
For these reasons, Revenue is very focused on ensuring all taxpayers and businesses, including those in the farm contracting sector, complete their tax requirements in full and on time. To ensure the continued integrity of the tax system, Revenue uses a very comprehensive range of taxpayer and third party information, data analytics and intelligence to identify tax risk and non-compliance across all sectors, including the farming and agricultural contracting sectors.
Once identified, Revenue’s response to non-compliance is driven by the level of risk involved and can include various intervention types such as routine assurance checks, audit or investigation with a view to prosecution in the most serious cases. Revenue may also opt to carry out sectoral based intervention projects depending on the type and prevalence of the identified risk. In under-payment situations, Revenue will always seek to collect interest and penalties in addition to the outstanding tax.
Revenue has assured me that the farm contracting sector is subjected to the same risk-based scrutiny as every other sector of the economy and is liable to the same level of sanction where non-compliance is discovered. Also, compliant agricultural contractors can play a vital part in assuring a level playing field in the sector by providing Revenue (including anonymously) with any information they may have in regard to persons engaged in non-compliant practices. This can be done either by using Revenue’s online tax evasion reporting form or by way of a letter to the local Revenue office.
Finally, if the Deputy has any specific information relating to non-compliance in the farm contracting sector I would urge him to immediately provide the details to Revenue.
