Dáil Éireann Debate, Thursday - 30 July 2020
307. Deputy Mairéad Farrell asked the Minister for Finance the number of audits carried out by the Revenue Commissioners of aircraft leasing firms in each of the years 2016 to 2019 and to date in 2020, in tabular form. [19611/20]
Amharc ar fhreagraI am advised by Revenue that it aims to match its compliance intervention in any given case to the compliance behaviour exhibited by the taxpayer and thereby have regard to the nature and scale of risk. The interventions undertaken by Revenue range from the less intrusive Aspect Queries through to Investigations for cases of suspected serious tax and duty evasion. Full details of Revenue’s suite of compliance interventions are set out in Chapter 2 Code of Practice for Revenue Audit and other Compliance Interventions.
The following table shows the number and type of compliance interventions conducted and closed by Revenue in the Aircraft Leasing Sector in each of the years 2016 to 2019 and to date in 2020:
|
Year Closed |
Aspect Query |
Profile Interview |
Audit |
Grand Total |
|
2016 |
301 |
1 |
3 |
305 |
|
2017 |
309 |
2 |
4 |
315 |
|
2018 |
387 |
3 |
10 |
400 |
|
2019 |
304 |
3 |
3 |
310 |
|
2020* |
115 |
1 |
3 |
119 |
|
Grand Total |
1416 |
10 |
23 |
1449 |
*as at 27.07.2020
The following table shows the number and type of Interventions currently ongoing by Revenue on the Aircraft Leasing Sector at 27 July 2020:
|
|
Aspect Query |
Profile Interview |
Audit |
Grand Total |
|
As at 27 July 2020 |
160 |
2 |
10 |
172 |
