Recent media reports, Oireachtas debate and public commentary have highlighted concerns regarding misuse of the planning appeals system. Revenue has issued a press release to draw attention to the potentially serious consequences for any individual or business in receipt of payments of the nature described in these reports, where such payments have not been included in the appropriate tax return.
Taxpayers are reminded that there are a range of opportunities available to taxpayers to regularise their tax affairs, including self-review, self-correction and making an unprompted qualifying disclosure, as set out in Revenue’s Code of Practice for Revenue Compliance Interventions.
Revenue is encouraging those with information regarding the payment or exchange of funds or other consideration, which have ultimately influenced the planning process to pass the details on to Revenue for the appropriate follow up. Where an individual encountered such information within a work-related context, this information can be reported to Revenue under the framework of the Protected Disclosures Act 2014 (as amended),using Revenue’s online protected disclosures reporting form. Individuals who have acquired such information outside a work-related context can report the details to Revenue, in confidence, by completing and submitting Revenue’s online tax evasion report form.
Revenue welcomes all information about potential wrongdoing related to taxes, duties or customs controls, and treats all such reports seriously and with utmost confidentiality. Revenue follows up rigorously on all available information that suggests there may be a risk of non-compliance with tax and duty related obligations.