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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.

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 chapter provides an overview of the State Claims Agency’s (SCA) management of the Clinical Indemnity Scheme and focuses on incident reporting, claims and the key cost drivers. It also provides an overview of how the SCA ensures that lessons learned from past cases are used to inform future outcomes and projections and the system of accountability for claims incurred.

This report reviews the movement in the share of lottery sales proceeds transferred to the Exchequer; whether the proceeds are being transferred to the Central Fund in a timely manner and how unclaimed prize money is used.

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

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.

The Exchequer control process is designed to ensure that funds issued by the Central Bank from the Central Fund are in accordance with the law. This report, prepared in accordance with the provisions of Section 2 of the Comptroller and Auditor General (Amendment) Act 1993, details an occurrence whereby there was a failure in this respect on 28 October 2022 when the Central Bank issued to the Minister €738 million more than the amount of credit that was available to him at the time.

This chapter examines cases identified during the audit of appropriation accounts for 2021 where substantial reallocation between subheads of voted funding occurred. In this regard the procedures set out in Public Financial Procedures did not appear to have been complied with.