I am advised by Revenue that section 851A of the Taxes Consolidation Act 1997 prevents it from commenting on the tax affairs of any taxpayer, or from providing information which might directly or indirectly identify a taxpayer.
Revenue has also confirmed that the tax affairs of sporting bodies are monitored and risk-ranked in the same way as all other taxpayers. The types of interventions carried out are determined by the level of risk identified and the overall compliance behaviour involved. The intervention types typically range from light touch Aspect Queries up to Investigations in cases of suspected serious tax and duty evasion. Full details of Revenue’s suite of compliance interventions are set out in Chapter 2 of the Code of Practice for Revenue Audit and other Compliance Interventions.
It is not possible for Revenue to provide the exact information requested by the Deputy as data is not held in a manner, which separately identifies Government supported sporting bodies from non-supported bodies. Revenue has however provided information in the following table on the numbers of interventions concluded during the past four years on entities involved in sporting activities, whether Government funded or not. The information is broken down by intervention type and by the numbers/percentages that were found to have tax liabilities.
|
Year
|
Intervention Type
|
Number Closed
|
Number Yielding
|
% Yielding
|
|
2015
|
Aspect Query
|
407
|
73
|
18
|
|
|
Profile Interview
|
5
|
1
|
20
|
|
|
Audit
|
44
|
28
|
64
|
|
|
Totals
|
456
|
102
|
22
|
|
|
|
|
|
|
|
2016
|
Aspect Query
|
391
|
85
|
22
|
|
|
Profile Interview
|
6
|
2
|
33
|
|
|
Audit
|
33
|
25
|
76
|
|
|
Totals
|
430
|
112
|
26
|
|
|
|
|
|
|
|
2017
|
Aspect Query
|
348
|
77
|
22
|
|
|
Profile Interview
|
22
|
10
|
45
|
|
|
Audit
|
37
|
22
|
59
|
|
|
Totals
|
407
|
109
|
27
|
|
|
|
|
|
|
|
2018
|
Aspect Query
|
337
|
92
|
27
|
|
|
Profile Interview
|
44
|
8
|
18
|
|
|
Audit
|
25
|
13
|
52
|
|
|
Totals
|
406
|
113
|
28
|
