I am advised by Revenue that Revenue's Comprehensive Review of Expenditure 2014 estimated that by increasing audit staffing resources by c.100 staff an additional exchequer yield of €50m per annum could be achieved.
It was estimated that by increasing staff on compliance projects such as oils, tobacco and alcohol by 100 could raise €20m per annum. On this basis it is estimated that increasing staff on compliance projects such as oils, tobacco and alcohol by 25 could raise €5m per annum.
Revenue did not receive additional resources in the years 2011 to 2014. The Budgets for 2015, 2016, 2017 and 2018 provided Revenue with a staff increase of 366 (126, 50, 90 and 100 respectively) to deal with a wide variety of staffing requirements across a range of functions including audit and compliance, debt management, the administration of local property tax, international tax, etc.
Revenue undertook and published an Evaluation of Budget 2016 Compliance Measures (www.revenue.ie/en/corporate/documents/research/budget-2016-compliance-measures.pdf). This report includes an analysis of the additional revenues raised as a result of the provision of additional staff resources and indicates that the estimates of additional yields by Revenue from the measures introduced in Budget 2016 have been delivered. Similar analysis of Budget 2017 measures will be undertaken during 2018 when suitable data is available and will be published. It is anticipated that revenues arising in 2019 from additional resources provided in 2015 to 2018 will be in line with the estimates provided in Revenue’s Comprehensive Review of Expenditure 2014, taking account of the lead in time to recruit and train new auditors.