Search for a report

This report reviews trends in corporation tax losses, related verification work undertaken by Revenue and the use of data on corporation tax losses for planning and forecasting purposes.

This report reviews Revenue’s controls over access to the Tax Debt Warehousing Scheme, management of the debt warehoused and compliance work undertaken.

The report reviews Revenue’s controls over its property database, the accuracy of valuations declared and the timely collection of the tax from liable persons.

This report summarises transactions in 2022 on the Exchequer Central Fund, highlighting key trends: key assets and liabilities and the national debt; and future commitments in relation to public private partnerships and other liabilities in place at the end of 2022.

This report summarises transactions in 2021 on the Exchequer Central Fund, highlighting key trends; key assets and liabilities of the State and the national debt; and future commitments in relation to public private partnerships and other liabilities in place at the end of 2021.

This report examines the administration and collection of motor tax, and the extent to which the Department has implemented the recommendations contained in a previous report — Comptroller and Auditor General Special Report 97 Administration and Collection of Motor Tax, December 2016.

Unallocated tax deposits (UTD), recorded in the revenue account as a year-end liability, include receipts which cannot at the year-end be allocated to either a taxhead or taxpayer record. The audit of the 2021 revenue account found that the taxhead receipts for 2021 were understated by an estimated €32.5 million as audit tax settlements made by taxpayers were incorrectly included in the year-end UTD balance rather than being allocated to the relevant taxhead(s). The UTD year-end liability balance was overstated by the same amount.

This chapter reviews Revenue's decision in March 2020 to suspend the six monthly periodic reviews of the tax clearance status of businesses.

This report examines the impact on the Social Insurance Fund (SIF) of the misclassification of workers, by reviewing the guidance in place to determine employment status, the extent of self-employment in the economy and compliance activity undertaken by the Department of Social Protection and the Office of the Revenue Commissioners.

The Mini One Stop Shop (MOSS) was introduced in 2015 for the payment of VAT on telecommunications, broadcasting and electronic services. It was a voluntary scheme which traders could register for to avoid the requirement to register for VAT in each relevant member state. In 2021, Revenue collected €3 billion on behalf of other member states via the VAT MOSS scheme. Up to 2019, member states were permitted to retain a portion of the tax collected under the union scheme on behalf of other member states. Revenue retained just over €812 million in this regard.