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This report summarises transactions in 2024 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 2024.

This report reviews the circumstances that gave rise to control failures identified by the NSSO in respect of tax liabilities on high value pensions, ministerial pension contributions, ASC and salary gifting, and retirement benefits paid to work-sharing civil servants.

This chapter examines the controls in place in relation to the administration and collection of motor tax and the potential impact on motor tax collection arising from alleged bogus conversions of passenger vehicles to the less-heavily taxed category of commercial vehicles.

This chapter examines the trends in taxable rental income over the last six years and the systems and procedures Revenue has in place to facilitate the assessment and collection of tax on rental income.

This examination reviews the process by which PRSI receipts are collected by Revenue, transferred to the Department of Social Protection and then allocated to the SIF and NTF.

This report summarises transactions in 2023 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 2023.

The report reviews Revenue’s approach to the assessment and collection of carbon taxes and assesses whether the increases in carbon tax receipts since 2020 have been allocated and spent on the specified initiatives.

The report reviews Revenue's systems and procedures in place to facilitate the assessment and collection of tax on sugar-sweetened drinks, the systems used to identify those liable to the tax and any compliance work undertaken.

The report reviews Revenue’s approach to monitoring and managing taxpayer compliance, focussing on the measures it has in place to assess, detect and deter non-compliance.

An appeal by a retailer against a Revenue assessment of a plastic bag levy liability of €36.6 million was settled for €5 million. A review was undertaken of the case to establish the circumstances that led to an outcome that was considerably less than the original assessed.