Search for a report

The report examines Revenue’s systems and procedures for managing the tax risks posed by high wealth individuals (HWIs), the impact on their taxable income of reliefs and credits , the level of taxpayer compliance and Revenue's performance targets for its management of HWIs.

This report examines the extent to which Revenue has established a vacant homes register, the effectiveness of its systems for assessing and collecting the VHT and the adequacy of Revenue's systems for identifying those liable to the tax and following up on non-compliance.

This report examines the Department's management of compensation for the cessation of turf cutting on desiginated bogs, including ensuring that the scheme's eligibility criteria is met and that turf cutting permanantly ceases.

This report sets out the arrangements in place to track and report on the rate of progress towards achieving climate neutrality and reductions in greenhouse gas emissions. The report notes the exposure to substantial compliance costs if mandatory targets are not met by 2030.

This report was compiled to explain the background to and reasons for the cancellation of 702,000 carbon credits. The unused credits cost approximately €2.4 million, which has been effectively written off. The Carbon Fund is now dormant.

This report reviews the bovine TB eradication programme. The report examines the how the Department evaluates the effectiveness of the programme, if the programme is operating as intended and is efficient in its use of resources.

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.

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.