Revenue Offences

Table of Contents

TAXES CONSOLIDATION ACT

Part 47

Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions (ss. 1052-1086)

Chapter 1

Income tax and corporation tax penalties (ss. 1052-1070)

1052.

Penalties for failure to make certain returns, etc.

(1)Where any person –

(a)has been required, by notice or precept given under or for the purposes of any of the provisions specified in column 1 or 2 of Schedule 29, to deliver any return, statement, declaration, list or other document, to furnish any particulars, to produce any document, or to make anything available for inspection, and that person fails to comply with the notice or precept,

(aa)has delivered a return in the prescribed form for the purposes of any of the provisions specified in column 1 or 2 of Schedule 29 and has failed to include on the prescribed form the details required by that form in relation to any exemption, allowance, deduction, credit or other relief the person is claiming (in this paragraph referred to as the “specified details”) where the specified details are stated on the form to be details to which this paragraph refers; but this paragraph shall not apply unless, after the return has been delivered, it had come to the person’s notice or had been brought to the person’s attention that specified details had not been included on the form and the person failed to remedy matters without unreasonable delay, or

(b)fails to do any act, to furnish any particulars or to deliver any account in accordance with any of the provisions specified in column 3 of that Schedule,

that person shall, subject to subsection (2) and to section 1054, be liable to a penalty of €3,000.

(2)Where the notice referred to in subsection (1) was given under or for the purposes of any of the provisions specified in column 1 of Schedule 29 and the failure continues after the end of the year of assessment following that during which the notice was given, the penalty mentioned in subsection (1) shall be €4,000.

(3)Subsections (1) and (2) shall apply subject to sections 877(5)(b) and 897(5).

(4)In proceedings for the recovery of a penalty incurred under this section, section 1053 or, as appropriate, section 1077E or 1077F –

(a)a certificate signed by an officer of the Revenue Commissioners, or, in the case of such proceedings in relation to a return referred to in section 879 or 880, by an inspector, which certifies that he or she has examined his or her relevant records and that it appears from those records that a stated notice or precept was duly given to the defendant on a stated day shall be evidence until the contrary is proved that the defendant received that notice or precept in the ordinary course;

(b)a certificate signed by an officer of the Revenue Commissioners which certifies that he or she has examined his or her relevant records and that it appears from those records that during a stated period a stated notice or precept has not been complied with by the defendant shall be evidence until the contrary is proved that the defendant did not during that period comply with that notice or precept;

(c)in the case of such proceedings in relation to a return referred to in section 879 or 880, a certificate signed by an inspector which certifies that he or she has examined his or her relevant records and that it appears from those records that during a stated period a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not during that period deliver that return;

(d)a certificate signed by an officer of the Revenue Commissioners which certifies that he or she has examined his or her relevant records and that it appears from those records that during a stated period the defendant has failed to do a stated act, furnish stated particulars or deliver a stated account in accordance with any of the provisions specified in column 3 of Schedule 29 shall be evidence until the contrary is proved that the defendant did so fail;

(e)a certificate certifying as provided for in paragraph (a), (b), (c) or (d) and purporting to be signed by an officer of the Revenue Commissioners or, as the case may be, by an inspector may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such officer or, as the case may be, such inspector.

1053.

Penalty for fraudulently or negligently making incorrect returns, etc.

(1)Where any person fraudulently or negligently –

(a)delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29,

(b)makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction or relief, or

(c)submits to the Revenue Commissioners, the Appeal Commissioners or an inspector any incorrect accounts in connection with the ascertainment of that person’s liability to income tax,

that person shall, subject to section 1054, be liable to a penalty of –

(i)€125, and

(ii)the amount of the difference specified in subsection (5).

(1A)Where any person fails to comply with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, by reason of fraud or neglect by that person, that person shall, subject to section 1054, be liable to a penalty of –

(a)€125, and

(b)the amount of the difference specified in subsection (5A).

(2)Where any person fraudulently or negligently furnishes, gives, produces or makes any incorrect return, information, certificate, document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in column 2 or 3 of Schedule 29, that person shall, subject to section 1054, be liable to a penalty of €125 or, in the case of fraud, €315.

(3)Where any return, statement, declaration or accounts mentioned in subsection (1) was or were made or submitted by a person, neither fraudulently nor negligently, and it comes to that person’s notice (or, if the person has died, to the notice of his or her personal representatives) that it was or they were incorrect, then, unless the error is remedied without unreasonable delay, the return, statement, declaration or accounts shall be treated for the purposes of this section as having been negligently made or submitted by that person.

(4)Subject to section 1060(2), proceedings for the recovery of any penalty under subsection (1) or (2) shall not be out of time because they are commenced after the time allowed by section 1063.

(5)The difference referred to in subsection (1)(ii) shall be the difference between –

(a)the amount of income tax payable for the relevant years of assessment by the person concerned (including any amount deducted at source and not repayable), and

(b)the amount which would have been the amount so payable if the return, statement, declaration or accounts as made or submitted by that person had been correct.

(5A)The difference referred to in subsection (1A)(b) is the difference between –

(a)the amount of income tax paid by that person for the relevant years of assessment, and

(b)the amount of income tax which would have been payable for the relevant years of assessment if the return or statement had been delivered by that person and the return or statement had been correct.

(6)The relevant years of assessment for the purposes of subsections (5) and (5A) shall be, in relation to anything delivered, made or submitted in any year of assessment, that year, the next year and any preceding year of assessment, and the references in that subsection to the amount of income tax payable shall not, in relation to anything done in connection with a partnership, include any tax not chargeable in the partnership name.

(7)For the purposes of this section, any accounts submitted on behalf of a person shall be deemed to have been submitted by the person unless that person proves that they were submitted without that person’s consent or knowledge.

(8)This section shall not apply in respect of any acts or omissions arising after the passing of the Finance (No. 2) Act 2008.

1054.

Penalties in the case of a secretary of a body of persons.

(1)In this section, “secretary” includes persons mentioned in section 1044(2).

(2)Where the person mentioned in section 1052 is a body of persons the secretary shall be liable to –

(a)in a case where the notice was given under or for the purposes of any of the provisions specified in column 1 of Schedule 29 and the failure continues after the end of the year of assessment or accounting period following that during which the notice was given, a separate penalty of €2,000, and

(b)in any other case, a separate penalty of €1,000.

(3)Where the person mentioned in section 1053 or, as appropriate, section 1077E or 1077F is a body of persons the secretary shall be liable to a separate penalty of €1,500 or, in the case of deliberate behaviour, €3,000.

(4)This section shall apply subject to sections 877(5)(b) and 897(5), but otherwise shall apply notwithstanding anything in the Income Tax Acts.

1055.

Penalty for assisting in making incorrect returns, etc.

Any person who deliberately assists in or induces the making or delivery for any purposes of income tax or corporation tax of any incorrect return, account, statement or declaration shall be liable to a penalty of €4,000.

1056.

Penalty for false statement made to obtain allowance.

(1)In this section, “the specified difference”, in relation to a person, means the difference between –

(a)the amount of income tax or, as the case may be, corporation tax payable in relation to the person’s or, as may be appropriate, another person’s liability to income tax for a year of assessment or to corporation tax for an accounting period, as the case may be, and

(b)the amount which would have been the amount so payable if –

(i)any statement or representation referred to in subsection (2)(a) had not been false,

(ii)any account, return, list, declaration or statement referred to in subsection (2)(b)(i) had not been false or fraudulent, or

(iii)the full amount of income referred to in subsection (2)(b)(ii) had been disclosed.

(2)A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if –

(a)in relation to the person’s liability to income tax for a year of assessment or to corporation tax for an accounting period, as the case may be, the person knowingly makes any false statement or false representation –

(i)in any return, statement or declaration made with reference to tax, or

(ii)for the purpose of obtaining any allowance, reduction, rebate or repayment of tax, or

(b)in relation to liability to income tax of any other person for a year of assessment or to liability to corporation tax of any other person for an accounting period, as the case may be, the person knowingly and wilfully aids, abets, assists, incites or induces that other person –

(i)to make or deliver a false or fraudulent account, return, list, declaration or statement with reference to property, profits or gains or to tax, or

(ii)unlawfully to avoid liability to tax by failing to disclose the full amount of that other person’s income from all sources.

(3)A person guilty of an offence under this section shall be liable –

(a)on summary conviction where the amount of the specified difference is –

(i)less than €1,520, to a fine not exceeding 25 per cent of the amount of the specified difference or, at the discretion of the court, to a term of imprisonment not exceeding 12 months or to both;

(ii)equal to or greater than €1,520, to a fine not exceeding €1,520 or, at the discretion of the court, to a term of imprisonment not exceeding 12 months or to both;

(b)on conviction on indictment where the amount of the specified difference is –

(i)less than €6,345, to a fine not exceeding 25 per cent of the amount of the specified difference or, at the discretion of the court, to a term of imprisonment not exceeding 2 years or to both;

(ii)equal to or greater than €6,345 but less than €12,695, to a fine not exceeding 50 per cent of the amount of the specified difference or, at the discretion of the court, to a term of imprisonment not exceeding 3 years or to both;

(iii)equal to or greater than €12,695 but less than €31,740, to a fine not exceeding the amount of the specified difference or, at the discretion of the court, to a term of imprisonment not exceeding 4 years or to both;

(iv)equal to or greater than €31,740 but less than €126,970, to a fine not exceeding twice the amount of the specified difference or, at the discretion of the court, to a term of imprisonment not exceeding 8 years or to both;

(v)equal to or greater than €126,970, to a fine not exceeding twice the amount of the specified difference and to a term of imprisonment not exceeding 8 years.

(4)Subsections (4) and (6) to (8) of section 1078 shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of that section.

(5)This section shall not apply to a declaration given under section 2 or 3 of the Waiver of Certain Tax, Interest and Penalties Act, 1993, by reason only of any false statement or false representation made in relation to subsection (3)(a)(iii) of section 2 of that Act or subsection (6)(b)(III) of section 3 of that Act, as the case may be.

1057.

Fine for obstruction of officers in execution of duties.

(1)Where any person (in this subsection referred to as “the first-mentioned person”) or any person in the first-mentioned person’s employ, obstructs, molests or hinders –

(a)an officer or any person employed in relation to any duty of income tax or corporation tax in the execution of his or her duty, or of any of the powers or authorities by law given to the officer or person, or

(b)any person acting in the aid of an officer or any person so employed,

the first-mentioned person shall for every such offence incur a fine of €125.

(2)Without prejudice to any other mode of recovery, the fine imposed under this section may be proceeded for and recovered in the like manner and, in the case of summary proceedings, with the like power of appeal as any fine or penalty under any Act relating to the excise.

(3)This section shall not apply in respect of any acts arising after the passing of the Finance (No. 2) Act 2008.

1058.

Refusal to allow deduction of tax.

(1)A person who refuses to allow a deduction of income tax or corporation tax authorised by the Tax Acts to be made out of any payment shall forfeit the sum of €3,000.

(2)Every agreement for payment of interest, rent or other annual payment in full without allowing any such deduction shall be void.

1059.

Power to add penalties to assessments.

Where an increased rate of income tax or corporation tax is imposed as a penalty, or as part of or in addition to a penalty, the penalty and increased rate of tax may be added to the assessment and collected and levied in the like manner as any tax included in such assessment may be collected and levied.

1060.

Proceedings against executor or administrator.

(1)Where the person who has incurred any penalty has died, any proceedings under the Tax Acts which have been or could have been commenced against that person may be continued or commenced against his or her executor or administrator, as the case may be, and any penalty awarded in proceedings so continued or commenced shall be a debt due from and payable out of his or her estate.

(2)Proceedings may not be commenced by virtue of subsection (1) against the executor or administrator of a person at a time when by virtue of subsection (2) of section 1048 that executor or administrator is not assessable and chargeable under that section in respect of income tax on profits or gains which arose or accrued to the person before his or her death.

(3)This section shall cease to have effect after the passing of the Finance (No. 2) Act 2008.

1061.

Recovery of penalties.

(1)Without prejudice to any other mode of recovery of a penalty under the preceding provisions of this Part, Chapter 4 of Part 38 or under section 305, 783, 789 or 886, an officer of the Revenue Commissioners authorised by them for the purposes of this subsection may sue in his or her own name by civil proceedings for the recovery of the penalty in any court of competent jurisdiction as a liquidated sum, and, where appropriate, section 94 of the Courts of Justice Act 1924 shall apply accordingly.

(2)Where an officer who has commenced proceedings pursuant to this section, or who has continued the proceedings by virtue of this subsection, dies or otherwise ceases for any reason to be an officer authorised for the purposes of subsection (1) –

(a)the right of such officer to continue the proceedings shall cease and the right to continue them shall vest in such other officer so authorised as may be nominated by the Revenue Commissioners,

(b)where such other officer is nominated under paragraph (a), he or she shall be entitled accordingly to be substituted as a party to the proceedings in the place of the first-mentioned officer, and

(c)where an officer is so substituted, he or she shall give notice in writing of the substitution to the defendant.

(3)In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying that –

(a)a person is an officer of the Revenue Commissioners, and

(b)he or she has been authorised by them for the purposes of subsection (1),

shall be evidence of those facts until the contrary is proved.

(4)In proceedings pursuant to this section, a certificate signed by a Revenue Commissioner certifying that –

(a)the plaintiff has ceased to be an officer of the Revenue Commissioners authorised by them for the purposes of subsection (1),

(b)another person is an officer of the Revenue Commissioners,

(c)such other person has been authorised by them for the purposes of subsection (1), and

(d)he or she has been nominated by them in relation to the proceedings for the purposes of subsection (2),

shall be evidence of those facts until the contrary is proved.

(5)In proceedings pursuant to this section, a certificate certifying the facts referred to in subsection (3) or (4) and purporting to be signed by a Revenue Commissioner may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been so signed.

(6)Subject to this section, the rules of court for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section.

(7)This section shall not apply in respect of any acts or omissions arising after the passing of the Finance (No. 2) Act 2008.

1062.

Proceedings where penalty recoverable cannot be definitely ascertained.

Notwithstanding that the amount of a penalty recoverable under the Tax Acts cannot be definitely ascertained by reason of the fact that the amount of income tax or, as the case may be, corporation tax by reference to which such penalty is to be calculated has not been finally ascertained, proceedings may be instituted for the recovery of such penalty and, if at the hearing of such proceedings the amount of such tax has not then been finally ascertained, the Court may, if it is of the opinion that such penalty is recoverable, adjourn such proceedings and shall not give any judgment or make any order for the payment of such penalty until the amount of such tax has been finally ascertained.

1063.

Time limit for recovery of fines and penalties.

Proceedings for the recovery of any fine or penalty incurred under the Tax Acts in relation to or in connection with income tax or corporation tax may, subject to section 1060 or section 1077D, be begun at any time within 6 years after the date on which such fine or penalty was incurred.

1064.

Time for certain summary proceedings.

Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act, 1851, summary proceedings under section 889, 987 or 1056 may be instituted within 10 years from the date of the committing of the offence or incurring of the penalty, as the case may be.

1065.

Mitigation and application of fines and penalties.

(1)The Revenue Commissioners may in their discretion-

(a)mitigate any penalty, and may also, after judgment, further mitigate any such penalty imposed under the Acts.

(b)stay or compound any proceedings for the recovery of any fine or penalty imposed under the Acts.

(2)Notwithstanding subsection (1) –

(a)where a penalty is mitigated or further mitigated, as the case may be, after judgment, the amount or amounts so mitigated shall, subject to paragraph (b), not be greater than 50 per cent of the amount of the penalty, and

(b)in relation to an individual, being an individual referred to in section 2(2) of the Waiver of Certain Tax, Interest and Penalties Act, 1993, or a person referred to in section 3(2) of that Act, who –

(i)fails to give a declaration required by section 2(3)(a) of that Act, or

(ii)gives a declaration referred to in subparagraph (i) or a declaration under section 3(6)(b) of that Act which is false or fails to comply with the requirements of subparagraph (iii) or (iv) of section 2(3)(a) of that Act or subparagraph (III) of section 3(6)(b) of that Act to the extent that any of those subparagraphs apply to that person,

no mitigation shall be allowed.

(3)Moneys arising from fines, penalties and forfeitures, and all costs, charges and expenses payable in respect of or in relation to such fines, penalties and forfeitures, shall be accounted for and paid to the Revenue Commissioners or as they direct.

(4)In this section “the Acts” has the same meaning as in section 1077A(1).

1066.

False evidence: punishment as for perjury.

If any person on any examination on oath, or in any affidavit or deposition authorised by the Acts (within the meaning of section 1077A), wilfully and corruptly gives false evidence, or wilfully and corruptly swears any matter or thing which is false or untrue, that person shall on conviction be subject and liable to such punishment as persons convicted of perjury are subject and liable to.

1067.

Admissibility of statements and documents in criminal and tax proceedings.

(1)Statements made or documents produced by or on behalf of a person shall not be inadmissible in any proceedings mentioned in subsection (2) by reason only that it has been drawn to the person’s attention that –

(a)in relation to income tax or, as the case may be, corporation tax, the Revenue Commissioners may accept pecuniary settlements instead of instituting proceedings, and

(b)although no undertaking can be given as to whether or not the Revenue Commissioners will accept such a settlement in the case of any particular person, it is the practice of the Revenue Commissioners to be influenced by the fact that a person has made a full confession of any fraud or default to which the person has been a party and has given full facilities for investigation,

and that the person was or may have been induced thereby to make the statements or produce the documents.

(2)The proceedings referred to in subsection (1) are –

(a)any criminal proceedings against the person in question for any form of fraud or wilful default in connection with or in relation to income tax or corporation tax, and

(b)any proceedings against the person in question for the recovery of any sum due from that person, whether by means of tax, fine, forfeiture or penalty, in connection with or in relation to income tax or corporation tax.

1068.

Failure to act within required time.

For the purposes of this Chapter, Chapter 3A and Chapter 3B of this Part, and Chapter 4 of Part 38, a person shall be deemed not to have failed to do anything required to be done within a limited time if the person did it within such further time, if any, as the Commissioners or officer concerned may have allowed and, where a person had a reasonable excuse for not doing anything required to be done, the person shall be deemed not to have failed to do it if the person did it without unreasonable delay after the excuse had ceased.

1069.

Evidence of income.

(1)In this section “assessment” includes an amended assessment.

(2)For the purposes of this Chapter, Chapter 3A and Chapter 3B of this Part, any assessment which can no longer be varied by the Appeal Commissioners on appeal or by the order of any court shall be sufficient evidence that –

(a)the income in respect of which income tax or, as the case may be, corporation tax, or

(b)the gain in respect of which capital gains tax,

is charged in the assessment arose or was received as stated in the assessment.

1070.

Saving for criminal proceedings.

The Tax Acts shall not affect any criminal proceedings for a felony or misdemeanour.

Chapter 2

Other corporation tax penalties (ss. 1071-1076)

1071.

Penalties for failure to make certain returns.

(1)Where any company has been required by notice served under section 884 to deliver a return and the company fails to comply with the notice –

(a)the company shall be liable to a penalty of €2,000 except in the case mentioned in subsection (2) and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of €60 for each day on which the failure so continues, and

(b)the secretary of the company shall be liable to a separate penalty of €1,000 except in the case mentioned in subsection (2).

(2)Where any failure mentioned in subsection (1) continues after the expiration of one year beginning with the date on which the notice was served, the first of the penalties mentioned in that subsection for which the company is liable shall be €4,000, and the secretary of the company shall be liable to a separate penalty of €2,000.

(2A)

(a)Where at any time not earlier than 3 months after the time at which a return is required to be delivered by a company in accordance with section 884, the company has failed to pay any penalty to which it is liable under subsection (1)(a) or (2) for failing to deliver the return, the secretary of the company shall, in addition to any penalty to which the secretary is liable under this section, be liable to pay such amount of any penalty to which the company is so liable as is not paid by the company.

(b)Where in accordance with paragraph (a) the secretary of a company pays any amount of a penalty to which the company is liable, the secretary shall be entitled to recover a sum equal to that amount from the company.

(3)The reference in subsection (1) to the delivery of a return shall be deemed to include a reference to the doing of any of the things specified in subparagraphs (i) and (ii) of paragraph (b) of section 884(9).

1072.

Penalties for fraudulently or negligently making incorrect returns, etc.

(1)Where a company fraudulently or negligently –

(a)delivers an incorrect return under section 884,

(b)makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction or relief in respect of corporation tax, or

(c)submits to an inspector, the Revenue Commissioners or the Appeal Commissioners any incorrect accounts in connection with the ascertainment of the company’s liability to corporation tax,

the company shall be liable to a penalty of –

(i)€630 or, in the case of fraud, €1,265, and

(ii)the amount or, in the case of fraud, twice the amount of the difference specified in subsection (2), and

the secretary of the company shall be liable to a separate penalty of €125 or, in the case of fraud, €250.

(2)The difference referred to in subsection (1) shall be the difference between –

(a)the amount of corporation tax payable by the company for the accounting period or accounting periods comprising the period to which the return, statement, declaration or accounts relate, and

(b)the amount which would have been the amount so payable if the return, statement, declaration or accounts had been correct.

(2A)Where any company fails to comply with a requirement to deliver a return of a kind referred to in section 884, by reason of fraud or neglect by that company, that company shall be liable to a penalty of –

(a)€630 in the case of neglect or €1,265 in the case of fraud, and

(b)

(i)the amount in the case of neglect, or

(ii)twice the amount in the case of fraud,

of the difference specified in subsection (2B).

(2B)The difference referred to in subsection (2A)(b) is the difference between –

(a)the amount of corporation tax paid by the company for the accounting period or accounting periods comprising the period to which the return relates, and

(b)the amount of corporation tax which would have been payable for those periods if the return had been delivered by the company and the return had been correct.

(3)Subsection (3) of section 1053 shall apply for the purposes of this section as it applies for the purposes of section 1053.

(4)This section shall not apply in respect of any acts or omissions arising after the passing of the Finance (No. 2) Act 2008.

1073.

Penalties for failure to furnish particulars required to be supplied by new companies.

(1)Where a company fails to deliver a statement which it is required to deliver under section 882 –

(a)the company shall be liable to a penalty of €4,000 and, if the failure continues after judgement has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of €60 for each day on which the failure so continues, and

(b)the secretary of the company shall be liable to a separate penalty of €3,000.

(2)

(a)Where at any time not earlier than 3 months after the time at which a statement is required to be delivered by a company in accordance with section 882, the company has failed to pay any penalty to which it is liable under subsection (1)(a) for failing to deliver the statement, the secretary of the company shall, in addition to any penalty to which the secretary is liable under subsection (1)(b), be liable to pay such amount of any penalty to which the company is so liable as is not paid by the company.

1074.

Penalties for failure to give notice of liability to corporation tax.

Where a company fails to give a notice which it is required to give under section 883 –

(a)the company shall be liable to a penalty of €4,000 and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of €60 for each day on which the failure so continues, and

(b)the secretary of the company shall be liable to a separate penalty of €3,000.

1075.

Penalties for failure to furnish certain information and for incorrect information.

(1)Where any person has been required by notice given under or for the purposes of section 401 or 427 or Part 13 to furnish any information or particulars and that person fails to comply with the notice, that person shall be liable, subject to subsection (3), to a penalty of €3,000 and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of €10 for each day on which the failure so continues.

(2)Where the person furnishes any incorrect information or particulars of a kind mentioned in section 239, 401 or 427 or Part 13, the person shall be liable, subject to subsection (4), to a penalty of €3,000.

(3)Where the person mentioned in subsection (1) is a company –

(b)the secretary of the company shall be liable to a separate penalty of €3,000.

(4)Where the person mentioned in subsection (2) is a company –

(a)the company shall be liable to a penalty of €4,000, and

(b)the secretary of the company shall be liable to a separate penalty of €3,000.

(5)Subsection (3) of section 1053 and, as appropriate, subsection (9) of section 1077E or subsection (12) of section 1077F, shall apply for the purposes of this section as each of those subsections apply for the purposes of section 1053 and, as appropriate, section 1077E or 1077F.

1076.

Supplementary provisions (Chapter 2).

(1)In this Chapter, “secretary” includes –
(a)persons mentioned in section 1044(2) and, in the case of a company which is not resident in the State, the agent, manager, factor or other representative of the company, and
(b)in the case of a company the secretary (within the meaning of section 129 of the Companies Act 2014) of which is not an individual resident in the State, an individual resident in the State who is a director of the company.

(2)In proceedings for the recovery of a penalty incurred under the provisions of the Corporation Tax Acts –

(a)a certificate signed by an inspector which certifies that he or she has examined his or her relevant records and that it appears from those records that a stated notice was duly given to the defendant on a stated day shall be evidence until the contrary is proved that the defendant received that notice in the ordinary course;

(b)a certificate signed by an inspector which certifies that he or she has examined his or her relevant records and that it appears from those records that during a stated period a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not during that period deliver that return;

(c)a certificate certifying as provided for in paragraph (a) or (b) and purporting to be signed by an inspector may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such inspector.

Chapter 3

Capital gains tax penalties (s. 1077)

1077.

Penalties for failure to make returns, etc. and for deliberately or carelessly making incorrect returns.

(1)Without prejudice to the generality of section 913(1), Chapter 1 and Chapter 3B of this Part shall, subject to any necessary modifications, apply in relation to capital gains tax, and sections 1052, 1053, 1054 and, as appropriate, section 1077E or 1077F, as applied by this section, shall for the purposes of the Capital Gains Tax Acts be construed as if in Schedule 29 there were included –

(a)in column 1, references to sections 914 to 917,

(b)in column 2, a reference to section 945, and

(c)in column 3, a reference to section 980.

(2)Where any person has been required by notice or precept given under the provisions of the Income Tax Acts as applied by section 913, or under section 914, 915, 916, 917 or 980, to do any act of a kind mentioned in any of those provisions or sections, and the person fails to comply with the notice or precept, or where any person deliberately or carelessly makes, delivers, furnishes or produces any incorrect return, statement, declaration, list, account, particulars or other document (or makes any false statement or false representation) under any of those provisions or sections, Chapter 1 and Chapter 3B of this Part shall apply to the person for the purposes of capital gains tax as it applies in the case of a like failure or act for the purposes of income tax.

Chapter 3A

Determination of Penalties and Recovery of Penalties (ss. 1077A-1077D)

1077A.

Interpretation (Chapter 3A).

In this Chapter –

“the Acts” means –
(a)the Tax Acts,
(b)the Capital Gains Tax Acts,
(ba)Part 4A,
(c)Parts 18A, 18B, 18C, 18D and 18E,
(ca)Part 22A,
(cb)[deleted]
(cb)Part 22B,
(cc)section 101 of the Finance Act 2022,
(d)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
(e)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
(f)the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,
(g)the statutes relating to the duties of excise and to the management of those duties,
(h)the Customs Acts,
(i)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,
(j)the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,
and any instrument made thereunder and any instrument made under any other enactment relating to tax;

“relevant court” means the District Court, the Circuit Court or the High Court, as appropriate, by reference to the jurisdictional limits for civil matters laid down in the Courts of Justice Act 1924, as amended, and the Courts (Supplemental Provisions) Act 1961, as amended;

“Revenue officer” means an officer of the Revenue Commissioners,

“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

1077B.

Penalty notifications and determinations.

(1)Where –

(a)in the absence of any agreement between a person and a Revenue officer that the person is liable to a penalty under the Acts, or

(b)following the failure by a person to pay a penalty the person has agreed a liability to,

a Revenue officer is of the opinion that the person is liable to a penalty under the Acts, then that officer shall give notice in writing to the person and such notice shall identify –

(i)the provisions of the Acts under which the penalty arises,

(ii)the circumstances in which that person is liable to the penalty, and

(iii)the amount of the penalty to which that person is liable,

and include such other details as the Revenue officer considers necessary.

(2)A Revenue officer may at any time amend an opinion that a person is liable to a penalty under the Acts and shall give due notice of such amended opinion in like manner to the notice referred to in subsection (1).

(3)Where a person to whom a notice issued under subsection (1) or (2) does not, within 30 days after the date of such a notice –

(a)agree in writing with the opinion or amended opinion contained in such notice, and

(b)make a payment to the Revenue Commissioners of the amount of the penalty specified in such a notice,

then a Revenue officer may make an application to a relevant court for that court to determine whether –

(i)any action, inaction, omission or failure of, or

(ii)any claim, submission or delivery by,

the person in respect of whom the Revenue officer made the application gives rise to a liability to a penalty under the Acts on that person.

(4)A copy of any application to a relevant court for a determination under subsection (3) shall be issued to the person to whom the application relates.

(5)This section applies in respect of any act or omission giving rise to a liability to a penalty under the Acts whether arising before, on or after the passing of the Finance (No. 2) Act 2008 but shall not apply in respect of a penalty paid, or amounts paid in respect of a penalty, before the passing of that Act.

1077C.

Recovery of penalties.

(1)Where a relevant court has made a determination that a person is liable to a penalty –

(a)that court shall also make an order as to the recovery of that penalty, and

(b)without prejudice to any other means of recovery, that penalty may be collected and recovered in like manner as an amount of tax.

(2)Where a person is liable to a penalty under the Acts, that penalty is due and payable from the date –

(a)it had been agreed in writing (or had been agreed in writing on that person’s behalf) that the person is liable to that penalty,

(b)the Revenue Commissioners had agreed or undertaken to accept a specified sum of money in the circumstances mentioned in paragraph (c) or (d) of section 1086(2) or accepted or undertook to accept a settlement amount (within the meaning of section 1086A) in the circumstances mentioned in paragraph (c) or (d) of section 1086A(2), as appropriate, from that person, or

(c)a relevant court has determined that the person is liable to that penalty.

(3)This section applies in respect of any act or omission giving rise to a liability to a penalty under the Acts whether arising before, on or after the passing of the Finance (No. 2) Act 2008.

1077D.

Proceedings against executor, administrator or estate.

(1)Where before an individual’s death –

(a)that individual had agreed in writing (or it had been agreed in writing on his or her behalf) that he or she was liable to a penalty under the Acts,

(b)that individual had agreed in writing with an opinion or amended opinion of a Revenue officer that he or she was liable to a penalty under the Acts (or such opinion or amended opinion had been agreed in writing on his or her behalf),

(c)the Revenue Commissioners had agreed or undertaken to accept a specified sum of money in the circumstances mentioned in paragraph (c) or (d) of section 1086(2) or accepted or undertook to accept a settlement amount (within the meaning of section 1086A) in the circumstances mentioned in paragraph (c) or (d) of section 1086A(2), as appropriate, from that individual, or

(d)a relevant court has determined that the individual was liable to a penalty under the Acts,

then the penalty shall be due and payable and, subject to subsection (2), any proceedings for the recovery of such penalty under the Acts which have been, or could have been, instituted against that individual may be continued or instituted against his or her executor, administrator or estate, as the case may be, and any penalty awarded in proceedings so continued or instituted shall be a debt due from and payable out of his or her estate.

(2)Proceedings may not be instituted by virtue of subsection (1) against the executor or administrator of a person at a time when by virtue of subsection (2) of section 1048 that executor or administrator is not assessable and chargeable under that section in respect of tax on profits or gains which arose or accrued to the person before his or her death.

Chapter 3B Income Tax, Corporation Tax and Capital Gains Tax: Penalties for false returns, etc. (ss. 1077E-1077F)

1077E.

Penalty for deliberately or carelessly making incorrect returns, etc.

(1)In this section –

‘the Acts’ means the Tax Acts, the Capital Gains Tax Acts, Parts 18A, 18B, 18C, 18D of this Act and the Finance (Local Property Tax) Act 2012;

‘carelessly’ means failure to take reasonable care;

‘liability to tax’ means a liability to the amount of the difference specified in subsection (11) or (12) arising from any matter referred to in subsection (2), (3), (5) or (6);

‘period’ means a year of assessment , an accounting period, a return period as defined in section 530 or an income tax month as defined in section 983, as the context requires;

‘prompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that has been made to the Revenue Commissioners or to a Revenue officer in the period between –

(a)the date on which the person is notified by a Revenue officer of the date on which an investigation or inquiry into any matter occasioning a liability to tax of that person will start, and

(b)the date that the investigation or inquiry starts;

‘qualifying disclosure’, in relation to a person, means –

(a)in relation to a penalty referred to in subsection (4), a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (4), and full particulars of all matters occasioning any liability to tax or duty that gives rise to a penalty referred to in section 116(4) of the Value-Added Tax Consolidation Act 2010, section 134A(2) of the Stamp Duties Consolidation Act 1999 and the application of subsection (4) to the Capital Acquisitions Tax Consolidation Act 2003, and

(b)in relation to a penalty referred to in subsection (7), a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (7) for the relevant period under whichever of the Acts the disclosure relates to,

made in writing to the Revenue Commissioners or to a Revenue officer and signed by or on behalf of that person and that is accompanied by –

(i)a declaration, to the best of that person’s knowledge, information and belief, made in writing that all matters contained in the disclosure are correct and complete, and

(ii)a payment of either or both of the tax and duty payable in respect of any matter contained in the disclosure and the interest on late payment of that tax and duty.

‘Revenue officer’ means an officer of the Revenue Commissioners;

‘tax’ means any income tax, corporation tax, capital gains tax, domicile levy, income levy, parking levy, universal social charge or local property tax;

‘unprompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that the Revenue Commissioners are satisfied has been voluntarily furnished to them –

(a)before an investigation or inquiry had been started by them or by a Revenue officer into any matter occasioning a liability to tax of that person, or

(b)where the person is notified by a Revenue officer of the date on which an investigation or inquiry into any matter occasioning a liability to tax of that person will start, before that notification.

(2)Where any person –

(a)delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29 where that return or statement contains –

(i)a deliberate understatement of –

(I)income, profits or gains, or

(II)income tax in respect of emoluments to which Chapter 4 of Part 42 relates,

(ii)a deliberately false or overstated claim in connection with any allowance, deduction, relief or credit,

(b)makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction, relief or credit and does so deliberately, or

(c)submits to the Revenue Commissioners, the Appeal Commissioners or a Revenue officer any incorrect accounts which contain a deliberate understatement of income, profits or gains or a deliberate overstatement of any claim in connection with any allowance, deduction, relief or credit,

that person shall be liable to a penalty.

(3)Where any person deliberately fails to comply with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, that person shall be liable to a penalty.

(4)The penalty referred to –

(a)in subsection (2), shall be the amount specified in subsection (11), and

(b)in subsection (3), shall be the amount specified in subsection (12),

reduced, where the person liable to the penalty cooperated fully with any investigation or inquiry started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, to –

(i)75 per cent of that amount where subparagraph (ii) or (iii) does not apply,

(ii)50 per cent of that amount where a prompted qualifying disclosure is made by that person, or

(iii)10 per cent of that amount where an unprompted qualifying disclosure is made by that person.

(5)Where any person carelessly but not deliberately –

(a)delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29,

(b)makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction, relief or credit, or

(c)submits to the Revenue Commissioners, the Appeal Commissioners or a Revenue officer any incorrect accounts which contain an understatement of income, profits or gains or an overstatement of any claims in connection with any allowance, deduction, relief or credit,

that person shall be liable to a penalty.

(6)Where any person carelessly but not deliberately fails to comply with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, that person shall be liable to a penalty.

(7)

(a)The penalty referred to –

(i)in subsection (5) shall be the amount specified in subsection (11), and

(ii)in subsection (6) shall be the amount specified in subsection (12),

reduced to 40 per cent in cases where the excess referred to in subparagraph (I) of paragraph (b) applies and to 20 per cent in other cases.

(b)Where a person liable to a penalty cooperated fully with any investigation or inquiry started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to –

(i)in subsection (5), shall be the amount specified in subsection (11), and

(ii)in subsection (6), shall be the amount specified in subsection (12),

reduced –

(I)where the difference referred to in subsection (11) or subsection (12), as the case may be, exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (11) or paragraph (b) of subsection (12), to –

(A)30 per cent of the difference referred to in subsection (11) or, as the case may be, subsection (12) (in clauses (B) and (C) referred to as ‘that amount’) where clause (B) or (C) does not apply,

(B)20 per cent of that amount where a prompted qualifying disclosure is made by that person, or

(II)where the difference referred to in subsection (11) or subsection (12), as the case may be, does not exceed 15 per cent of the amount referred to in paragraph (b) of subsection (11) or paragraph (b) of subsection (12) to –

(A)15 per cent of the difference referred to in subsection (11) or, as the case may be, subsection (12) (in clauses (B) and (C) referred to as ‘that amount’) where clause (B) or (C) does not apply,

(B)10 per cent of that amount where a prompted qualifying disclosure is made by that person, or

(8)Where any person deliberately or carelessly furnishes, gives, produces or makes any incorrect return, information, certificate, document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in column 2 or 3 of Schedule 29, that person shall be liable to –

(a)a penalty of €3,000 where that person has acted carelessly, or

(b)a penalty of €5,000 where that person has acted deliberately.

(9)Where any return, statement, declaration or accounts mentioned in subsection (2) or (5) was or were made or submitted by a person, neither deliberately nor carelessly, and it comes to that person’s notice that it was or they were incorrect, then, unless the error is remedied without unreasonable delay, the incorrect return, statement, declaration or accounts shall be treated for the purposes of this section as having been deliberately made or submitted by that person.

(10)Subject to section 1077D(2), proceedings or applications for the recovery of any penalty under this section shall not be out of time because they are commenced after the time allowed by section 1063.

(11)The amount referred to in paragraph (a) of subsection (4) and in paragraph (a)(i) of subsection (7) shall be the difference between –

(a)the amount of tax that would have been payable for the relevant periods or could have been claimed by the person concerned (including any amount deducted at source and not repayable) if that tax had been computed in accordance with the incorrect or false return, statement, declaration, claim or accounts as actually made or submitted by or on behalf of that person for those periods, and

(b)the amount of tax that would have been payable for the relevant periods by, or refundable to, the person concerned (including any amount deducted at source and not repayable) if that tax had been computed in accordance with the true and correct return, statement, declaration, claim or accounts that should have been made or submitted by or on behalf of that person for those periods,

and for the purposes of this subsection and of subsection (12) references in those subsections to tax payable shall be construed without regard to the definition of ‘income tax payable’ in section 3.

(12)The amount referred to in paragraph (b) of subsection (4) and in paragraph (a)(ii) of subsection (7) shall be the difference between –

(a)the amount of tax paid by that person for the relevant periods before the start by the Revenue Commissioners or by any Revenue officer of any inquiry or investigation where the Revenue Commissioners had announced publicly that they had started an inquiry or investigation or where the Revenue Commissioners have, or a Revenue officer has, carried out an inquiry or investigation into any matter that would have been included in the return or statement if the return or statement had been delivered by that person and the return or statement had been correct, and

(b)the amount of tax which would have been payable for the relevant periods if the return or statement had been delivered by that person and the return or statement had been correct.

(13)Where a second qualifying disclosure is made by a person within 5 years of such person’s first qualifying disclosure, then as regards matters pertaining to that second disclosure –

(a)in relation to subsection (4) –

(i)paragraph (ii) shall apply as if ’75 per cent’ were substituted for ’50 per cent’,

(ii)paragraph (iii) shall apply as if ’55 per cent’ were substituted for ’10 per cent’, and

(b)in relation to subparagraph (I) of subsection (7)(b) –

(i)clause (B) shall apply as if ’30 per cent’ were substituted for ’20 per cent’, and

(ii)clause (C) shall apply as if ’20 per cent’ were substituted for ‘5 per cent’.

(14)Where a third or subsequent qualifying disclosure is made by a person within 5 years of such person’s second qualifying disclosure, then as regards matters pertaining to that third or subsequent disclosure, as the case may be –

(a)the penalty referred to in paragraphs (a) and (b) of subsection (4) shall not be reduced, and

(b)the reduction referred to in subparagraph (I) of subsection (7)(b) shall not apply.

(15)A disclosure in relation to a person shall not be a qualifying disclosure where –

(a)before the disclosure is made, a Revenue officer had started an inquiry or investigation into any matter contained in that disclosure and had contacted or notified that person, or a person representing that person, in this regard, or

(b)matters contained in the disclosure are matters –

(i)that have become known, or are about to become known, to the Revenue Commissioners through their own investigations or through an investigation conducted by a statutory body or agency,

(ii)that are within the scope of an inquiry being carried out wholly or partly in public, or

(iii)to which the person who made the disclosure is linked, or about to be linked, publicly.

(15A)

(a)In this subsection –

‘Directive’ means Council Directive 2011/16/EU on administrative cooperation in the field of taxation as amended by Council Directive 2014/107/EU of 9 December 2014 as regards mandatory automatic exchange of information in the field of taxation;

‘liability to tax or duty’ means, as the case may be, a liability to tax (within the meaning of subsection (1) of this section and that subsection as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act), a liability to tax within the meaning of section 116(1) of the Value-Added Tax Consolidation Act 2010 or a liability to duty within the meaning of section 134A(1) of the Stamp Duties Consolidation Act 1999;

‘offshore matters’ means any one or more of the following –

(i)a relevant account held or situated,

(ii)relevant income or gains arising from a source or accruing, as the case may be,

(iii)relevant property situated, or

(iv)any income, gains, accounts or assets, other than those referred to in paragraphs (i) to (iii), arising from a source, accruing, held or situated, as the case may be,

in a country or territory other than the State;

‘penalty’, in relation to a person, means, as the case may be, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of this section, those subsections as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act, any penalty of the kind referred to in subsections (2), (3), (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010 or any further penalty of the kind referred to in subsections (2) and (4) of section 134A of the Stamp Duties Consolidation Act 1999;

‘relevant account’ means an account reportable under the standard or, as the case may be, under the Directive, or an account of a kind reportable under the standard or, as the case may be, under the Directive;

‘relevant income or gains’ means income or gains reportable under the standard or, as the case may be, under the Directive, or income or gains of a kind reportable under the standard or, as the case may be, under the Directive;

‘relevant property’ means property reportable under the Directive, or property of a kind reportable under the Directive;

‘specified penalty’, in relation to a person, means, as the case may be, a penalty or further penalty of the kind referred to –

(i)in subsections (5) and (6) of this section, the amount of which does not exceed the amount referred to in subsection (7)(b)(II)(A) of this section,

(ii)in the subsections referred to in paragraph (i), as applied to the Capital Acquisitions Tax Consolidation Act 2003 by section 58(9)(b) of that Act,

(iii)in subsections (5) and (6) of section 116 of the Value-Added Tax Consolidation Act 2010, the amount of which does not exceed the amount referred to in subsection (7)(b)(II)(A) of that section, and

(iv)in subsection (4) of section 134A of the Stamp Duties Consolidation Act 1999, the amount of which does not exceed the amount referred to in subsection (5)(b)(II)(A) of that section;

‘the standard’ has the same meaning as in section 891F(2).

(b)A disclosure in relation to a person made on or after 1 May 2017 shall not be a qualifying disclosure where –

(i)any matters contained in the disclosure relate directly or indirectly to offshore matters, and

(ii)in any other case, the person, before the date the disclosure is made, has offshore matters occasioning a liability to tax or duty that are known or become known at any time to the Revenue Commissioners or any of their officers and the person is liable to a penalty other than a specified penalty in relation to those matters.

(16)The relevant period for the purposes of subsections (11) and (12) shall be, in relation to anything delivered, made or submitted in any period, that period, the next period and any preceding period, and the references in those subsections to the amount of tax payable shall not, in relation to anything done in connection with a partnership, include any tax not chargeable in the partnership name.

(17)For the purposes of this section, any returns or accounts submitted on behalf of a person shall be deemed to have been submitted by the person unless that person proves that they were submitted without that person’s consent or knowledge.

(18)This section shall not apply in respect of any disclosure made, act done or omission made after the date of the passing of the Finance Act 2021.

1077F.

Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc.

(1)In this section –

‘the Acts’ means the Tax Acts, the Capital Gains Tax Acts, Parts 4A, 18A, 18B, 18C, 18D, 22A and 22B of this Act and the Finance (Local Property Tax) Act 2012 and section 101 of the Finance Act 2022;

‘carelessly’ means failure to take reasonable care;

‘liability to tax’ means a liability to the amount of the difference specified in subsection (3) or (5), as the case may be, arising from any matter referred to in subsection (2) or (4), as the case may be;

‘period’ means, as the context requires –

(a)a year of assessment,

(b)an accounting period,

(c)a return period within the meaning of section 530,

(d)an income tax month within the meaning of section 983,

(e)a fiscal year or an accounting period within the meaning of Part 4A, or

(f)a year within the meaning of Part 22A;

‘prompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that has been made to the Revenue Commissioners or to a Revenue officer in the period between –

(a)the date on which the person is notified by a Revenue officer of the date on which an inquiry or investigation into any matter occasioning a liability to tax of that person will start, and

(b)the date that the inquiry or investigation starts;

‘qualifying disclosure’, in relation to a person, means –

(a)in relation to a penalty referred to in subsection (6), a disclosure that the Revenue Commissioners are satisfied is a disclosure of –

(i)complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (6), and

(ii)full particulars of all matters occasioning any liability to tax or duty that gives rise to –

(I)a penalty referred to in section 116A(6) of the Value-Added Tax Consolidation Act 2010,

(II)a penalty referred to in section 134A(2) of the Stamp Duties Consolidation Act 1999,

(III)the application of subsection (6) to the Capital Acquisitions Tax Consolidation Act 2003, and

(IV)a penalty referred to in section 99C(6) of the Finance Act 2001,

and

(b)in relation to a penalty referred to in subsections (7) or (8), as the case may be, a disclosure that the Revenue Commissioners are satisfied is a disclosure of complete information in relation to, and full particulars of, all matters occasioning a liability to tax that gives rise to a penalty referred to in subsection (7) or (8), as the case may be, for the relevant period under whichever of the Acts the disclosure relates to,

made in writing to the Revenue Commissioners or to a Revenue officer and signed by or on behalf of that person and that is accompanied by –

(A)a declaration, to the best of that person’s knowledge, information and belief, made in writing that all matters contained in the disclosure are correct and complete, and

(B)a payment of the tax and duty payable in respect of any matter contained in the disclosure and the interest on late payment of that tax and duty;

‘Revenue officer’ means an officer of the Revenue Commissioners;

‘tax’ means any income tax, corporation tax, capital gains tax, domicile levy, income levy, parking levy, residential zoned land tax, defective concrete products levy, temporary business energy payment under section 101 of the Finance Act 2022, universal social charge, local property tax or vacant homes tax, by the insertion of “or IIR top-up tax, UTPR top-up tax or domestic top-up tax (within the meaning of Part 4A) ;

‘unprompted qualifying disclosure’, in relation to a person, means a qualifying disclosure that the Revenue Commissioners are satisfied has been voluntarily furnished to them –

(a)before an inquiry or investigation had been started by them or by a Revenue officer into any matter occasioning a liability to tax of that person, or

(b)where the person is notified by a Revenue officer of the date on which an inquiry or investigation into any matter occasioning a liability to tax of that person will start, before that notification.

(2)Where a person –

(a)delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29 where that return or statement contains –

(i)a deliberate understatement of –

(I)income, profits or gains,

(II)income tax in respect of emoluments to which Chapter 4 of Part 42 relates,

(III)a liability to IIR top-up tax, UTPR top-up tax or domestic top-up tax (each within the meaning of Part 4A), as the case may be, or

(IV)the market value of a relevant site for the purposes of Chapter 3 of Part 22A,

(ii)a deliberately false or overstated claim in connection with any allowance, deduction, relief or credit,

(b)makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction, relief or credit and does so deliberately,

(d)carelessly but not deliberately –

(i)delivers any incorrect return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29,

(ii)makes any incorrect return, statement or declaration in connection with any claim for any allowance, deduction, relief or credit, or

(iii)submits to the Revenue Commissioners, the Appeal Commissioners or a Revenue officer any incorrect accounts which contain an understatement of income, profits or gains or an overstatement of any claims in connection with any allowance, deduction, relief or credit,

then –

(A)in the case of paragraphs (a) to (c), that action shall be a deliberate default for the purposes of this section, and

(B)in the case of paragraph (d), that action shall be a careless default for the purposes of this section,

and the person shall be liable to a penalty.

(3)The penalty referred to in subsection (2) shall be the difference between –

and for the purposes of this subsection and subsection (5) references in those subsections to tax payable shall be construed without regard to the definition of ‘income tax payable’ in section 3.

(4)Where a person –

(a)deliberately fails to comply, or

(b)carelessly (but not deliberately) fails to comply,

with a requirement to deliver a return or statement of a kind mentioned in any of the provisions specified in column 1 of Schedule 29, then, that failure to comply with a requirement shall –

(i)in the case of paragraph (a), be a deliberate default for the purposes of this section, and

(ii)in the case of paragraph (b), be a careless default for the purposes of this section,

and the person shall be liable to a penalty.

(5)In relation to any matter that would have been included in a return or statement referred to in subsection (4) if the return or statement had been delivered by a person and had been correct, the penalty referred to in subsection (4) shall be the difference between –

(a)the amount of tax (if any) paid by the person for the relevant periods (including any amount deducted at source and not repayable) before –

(i)unless subparagraph (ii) applies, the date of the notice in writing from the Revenue Commissioners to the person concerned of an inquiry or investigation by the Revenue Commissioners or a Revenue officer into the matter, or

(ii)where the Revenue Commissioners had announced publicly that they had started an inquiry or investigation into the matter, the date of that public announcement,

and

(b)the amount of tax which would have been payable for the relevant periods (including any amount deducted at source and not repayable) if the return or statement had been delivered by that person and the return or statement had been correct.

(6)

(a)

(i)Subject to subparagraphs (ii), (iii) and (iv), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a deliberate default, the penalty referred to in subsection (3) or (5), as the case may be, shall not be reduced.

(ii)Where subparagraph (i) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 75 per cent of the difference referred to in subsection (3) or (5), as the case may be (referred to in this subsection and subsections (7) and (8) as ‘the difference’).

(iii)Where subparagraph (ii) applies and the person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 50 per cent of the difference.

(iv)Where subparagraph (ii) applies and the person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 10 per cent of the difference.

(b)

(i)Subject to subparagraph (ii), where a second qualifying disclosure is made by a person within 5 years of such person’s first qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a deliberate default shall not be reduced.

(I)where that person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 75 per cent of the difference, and

(II)where that person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 55 per cent of the difference.

(c)Where a third or subsequent qualifying disclosure is made by a person within 5 years of such person’s second qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a deliberate default under subsection (2) or (4), as the case may be, shall not be reduced.

(7)

(a)In this subsection and subsection (8), ‘significant consequences’ means, where subsection (2) applies, the amount of the difference referred to in subsection (3) exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (3) and, where subsection (4) applies, the amount of the difference referred to in subsection (5) exceeds 15 per cent of the amount referred to in paragraph (b) of subsection (5).

(b)

(i)Subject to subparagraphs (ii), (iii) and (iv), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a careless default which has significant consequences, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 40 per cent of the difference.

(iii)Where subparagraph (ii) applies and the person also made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.

(iv)Where subparagraph (ii) applies and the person also made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 5 per cent of the difference.

(c)

(I)where that person made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 30 per cent of the difference, and

(II)where that person made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.

(d)Where a third or subsequent qualifying disclosure is made by a person within 5 years of such person’s second qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, for a careless default with significant consequences shall be reduced to 40 per cent of the difference.

(8)

(a)Subject to paragraphs (b), (c) and (d), where a person is liable to a penalty under subsection (2) or (4), as the case may be, for a careless default which does not have significant consequences, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 20 per cent of the difference.

(b)Where paragraph (a) applies and the person cooperated fully with any inquiry or investigation started by the Revenue Commissioners or by a Revenue officer into any matter occasioning a liability to tax of that person, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 15 per cent of the difference.

(c)Where paragraph (b) applies and the person also made a prompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 10 per cent of the difference.

(d)Where paragraph (b) applies and the person also made an unprompted qualifying disclosure, the penalty referred to in subsection (3) or (5), as the case may be, shall be reduced to 3 per cent of the difference.

(9)Where –

(a)the aggregate amount of –

(i)the liability to tax (within the meaning of subsection (1)),

(ii)the liability to tax (within the meaning of section 116A(1) of the Value-Added Tax Consolidation Act 2010),

(iii)the liability to duty (within the meaning of section 134A(15) of the Stamp Duties Consolidation Act 1999),

(iv)the differences specified in subsections (5) and (5A), as appropriate, of section 58 of the Capital Acquisitions Tax Consolidation Act 2003, and

(v)the liability to tax (within the meaning of section 99C(1) of the Finance Act 2001),

does not exceed €6,000, and

(b)but for this subsection the penalty would be reduced in accordance with subsection (7) or (8) of this section, subsection (7) or (8) of section 116A of the Value-Added Tax Consolidation Act 2010, subsection (5)(b) or (5A)(b) of section 134A of the Stamp Duties Consolidation Act 1999 or subsection (7) or (8) of section 99C of the Finance Act 2001, as the case may be,

then, notwithstanding subsection (2) or (4), as the case may be, that person shall not be liable to a penalty.

(10)Where any person is liable to a penalty under subsection (2) so much of the difference specified in subsection (3) as is attributable to a technical adjustment or an innocent error shall not be liable to a penalty.

(11)Where a person deliberately or carelessly furnishes, gives, produces or makes any incorrect return, information, certificate, document, record, statement, particulars, account or declaration of a kind mentioned in any of the provisions specified in column 2 or 3 of Schedule 29, the person shall be liable to –

(a)a penalty of €3,000 where that person has acted carelessly, or

(b)a penalty of €5,000 where that person has acted deliberately.

(12)Where any return, statement, declaration or accounts referred to in subsection (2) was or were made or submitted by a person, neither deliberately nor carelessly, and it comes to that person’s notice that it was or they were incorrect, then, unless the error is remedied without unreasonable delay, the incorrect return, statement, declaration or accounts shall be treated for the purposes of this section as having been deliberately made or submitted by that person.

(13)Subject to section 1077D(2), proceedings or applications for the recovery of any penalty under this section shall not be out of time because they are commenced after the time allowed by section 1063.

(14)A disclosure in relation to a person shall not be a qualifying disclosure where –

(b)matters contained in the disclosure are matters –

(i)that have become known, or are about to become known, to the Revenue Commissioners through their own investigations or through an investigation conducted by a statutory body or agency,

(ii)that are within the scope of an inquiry being carried out wholly or partly in public, or

(iii)to which the person who made the disclosure is linked, or about to be linked, publicly.

(15)

(a)The relevant period for the purposes of subsections (3) and (5) shall be, in relation to anything delivered, made or submitted in any period, that period, the next period and any preceding period.

(b)For the purposes of this subsection, the references in subsections (3) and (5) to the amount of tax payable shall not, in relation to anything done in connection with a partnership, include any tax not chargeable in the partnership name.

(16)For the purposes of this section, any returns or accounts submitted on behalf of a person shall be deemed to have been submitted by the person unless that person proves that they were submitted without that person’s consent or knowledge.

Chapter 4

Revenue offences (ss. 1078-1079)

1078.

Revenue offences.

(1)In this Part –

“the Acts” means –
(a)the Customs Acts,
(b)the statutes relating to the duties of excise and to the management of those duties,
(c)the Tax Acts,
(ca)Parts 18A, 18B, 18C, 18D and 18E,
(caa)Part 4A,
(cb)Part 22A,
(cc)Part 22B,
(d)the Capital Gains Tax Acts,
(e)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,
(f)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,
(g)the statutes relating to stamp duty and to the management of that duty, and
(h)Part VI of the Finance Act, 1983,
(i)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,
and any instruments made thereunder and any instruments made under any other enactment and relating to tax;

“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing to exercise any of the powers conferred by the Acts;

“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(1A)

(a)In this subsection –

‘facilitating’ means aiding, abetting, assisting, inciting or inducing;

‘fraudulent evasion of tax by a person’ means the person –

(a)evading or attempting to evade any payment or deduction of tax required under the Acts to be paid by the person or, as the case may be, required under the Acts to be deducted from amounts due to the person, or

(b)claiming or obtaining, or attempting to claim or obtain, relief or exemption from, or payment or repayment of, any tax, being relief, exemption, payment or repayment, to which the person is not entitled under the Acts,

where, for those purposes, the person deceives, omits, conceals or uses any other dishonest means including –

(i)providing false, incomplete or misleading information, or

(ii)failing to furnish information,

to the Revenue Commissioners or to any other person.

(b)For the purposes of this subsection and subsection (5) a person (in this paragraph referred to as the ‘first-mentioned person’) is reckless as to whether or not he or she is concerned in facilitating –

(i)the fraudulent evasion of tax by a person, being another person, or

(ii)the commission of an offence under subsection (2) by a person, being another person,

if the first-mentioned person disregards a substantial risk that he or she is so concerned, and for those purposes ‘substantial risk’ means a risk of such a nature and degree that, having regard to all the circumstances and the extent of the information available to the first-mentioned person, its disregard by that person involves culpability of a high degree.

(c)A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person –

(i)is knowingly concerned in the fraudulent evasion of tax by the person or any other person,

(ii)is knowingly concerned in, or is reckless as to whether or not the person is concerned in, facilitating –

(I)the fraudulent evasion of tax, or

(II)the commission of an offence under subsection (2) (other than an offence under paragraph (b) of that subsection),

by any other person, or

(iii)is knowingly concerned in the fraudulent evasion or attempted fraudulent evasion of any prohibition or restriction on importation for the time being in force, or the removal of any goods from the State, in contravention of any provision of the Acts.

(1B)A person is guilty of an offence under this section if he or she, with the intention to deceive –

(a)purports to be, or

(b)makes any statement, or otherwise acts in a manner, that would lead another person to believe that he or she is,

an officer of the Revenue Commissioners.

(2)A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person –

(a)knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax,

(b)knowingly aids, abets, assists, incites or induces another person to make or deliver knowingly or wilfully any incorrect return, statement or accounts in connection with any tax,

(ba)knowingly or wilfully possesses or uses, for the purpose of evading tax, a computer programme or electronic component which modifies, corrects, deletes, cancels, conceals or otherwise alters any record stored or preserved by means of any electronic device without preserving the original data and its subsequent modification, correction, cancellation, concealment or alteration,

(bb)provides or makes available, for the purpose of evading tax, a computer programme or electronic component which modifies, corrects, deletes, cancels, conceals or otherwise alters any record stored or preserved by means of any electronic device without preserving the original data and its subsequent modification, correction, cancellation, concealment or alteration,

(c)claims or obtains relief or exemption from, or repayment of, any tax, being a relief, exemption or repayment to which, to the person’s knowledge, the person is not entitled,

(d)knowingly or wilfully issues or produces any incorrect invoice, receipt, instrument or other document in connection with any tax or in connection with the importation into the State or exportation from the State of any goods in contravention of any prohibition or restriction on their importation or exportation for the time being in force,

(dd)

(i)fails to make any deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6) required to be made by the person under section 172B(1),

(ii)fails, having made that deduction, to pay the sum deducted to the Collector-General within the time specified in that behalf in section 172K(2),

(iii)fails to make any reduction required to be made by the person under section 172B(2),

(iv)fails, having made that reduction, to pay to the Collector-General the amount referred to in section 172B(2)(d), which amount is treated under that section as if it were a deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6), within the time specified in that behalf in section 172K(2), or

(v)fails to pay to the Collector-General, within the time specified in that behalf in section 172K(2), an amount referred to in section 172B(3)(a) which is required to be paid by the person to the Collector-General and which is treated under that section as if it were a deduction of dividend withholding tax (within the meaning of Chapter 8A of Part 6),

(e)

(i)fails to make any deduction required to be made by the person under section 257(1),

(ii)fails, having made the deduction, to pay the sum deducted to the Collector-General within the time specified in that behalf in section 258(3), or

(iii)fails to pay to the Collector-General an amount on account of appropriate tax (within the meaning of Chapter 4 of Part 8) within the time specified in that behalf in section 258(4),

(f)fails to pay to the Collector-General appropriate tax (within the meaning of section 739E) within the time specified in that behalf in section 739F,

(fa)fails to comply with the requirement in section 960S(4),

(g)fails without reasonable excuse to comply with any provision of the Acts requiring –

(i)the furnishing of a return of income, profits or gains, or of sources of income, profits or gains, for the purposes of any tax,

(ii)the furnishing of any other return, certificate, notification, particulars, or any statement or evidence, for the purposes of any tax,

(iii)the keeping or retention of books, records, accounts or other documents for the purposes of any tax, or

(iv)the production of books, records, accounts or other documents, when so requested, for the purposes of any tax,

(h)knowingly or wilfully, and within the time limits specified for their retention, destroys, defaces or conceals from an authorised officer –

(i)any documents, or

(ii)any other written or printed material in any form, including any information stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form, which a person is obliged by any provision of the Acts to keep, to issue or to produce for inspection,

(hh)knowingly or wilfully falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, any books, records or other documents –

(i)which the person has been given the opportunity to deliver, or as the case may be, to make available in accordance with section 900(3), or

(ii)which the person has been required to deliver or, as the case may be, to make available in accordance with a notice served under section 900, 902, 906A or 907, or an order made under section 901, 902A or 908,

(i)fails to remit any income tax payable pursuant to Chapter 4 of Part 42, and the regulations under that Chapter, or value-added tax within the time specified in that behalf in relation to income tax or value-added tax, as the case may be, by the Acts,

(ii)

(i)fails to deduct tax required to be deducted by the person under Chapter 2 of Part 18, or

(ii)fails, having made that deduction, to pay the sum deducted to the Collector-General within the time specified in that behalf in Chapter 2 of Part 18,

(iii)

(i)fails to deduct local property tax required to be deducted by the person under Part 10 of the Finance (Local Property Tax) Act 2012, or

(ii)fails, having made that deduction, to remit the sum deducted to the Collector-General within the time specified in Chapters 1, 2 or 3, as the case may be, of Part 10 of the Finance (Local Property Tax) Act 2012,

(j)

(i)obstructs, impedes, assaults or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purpose of any tax or in connection with the importation into the State or exportation from the State of any goods in contravention of any prohibition or restriction on their importation or exportation for the time being in force, or

(ii)attempts in any way to coerce or intimidate any officer of the Revenue Commissioners, or any other person, in connection with the performance of powers or duties under the Acts.

(3)A person convicted of an offence under this section shall be liable –

(a)on summary conviction to a fine of €5,000 which may be mitigated to not less than one fourth part of such fine or, at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both the fine and the imprisonment, or

(b)on conviction on indictment, to a fine not exceeding €126,970 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.

(3A)Where a person has been convicted of an offence referred to in subparagraph (i), (ii) or (iv) of subsection (2)(g), then, if an application is made, or caused to be made to the court in that regard, the court may make an order requiring the person concerned to comply with any provision of the Acts relating to the requirements specified in the said subparagraph (i), (ii) or (iv), as the case may be.

(3B)A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person fails or refuses to comply with an order referred to in subsection (3A) within a period of 30 days commencing on the day the order is made.

(4)Section 13 of the Criminal Procedure Act, 1967, shall apply in relation to an offence under this section as if, in place of the penalties specified in subsection (3) of that section, there were specified in that subsection the penalties provided for by subsection (3)(a), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act, 1967, to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly.

(5)Where an offence under this section is committed by a body corporate and the offence is shown to have been committed with the consent or connivance of or to be attributable to any recklessness (as provided for by subsection (1A)(b)) on the part of any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate, or a member of the committee of management or other controlling authority of the body corporate, that person shall also be deemed to be guilty of the offence and may be proceeded against and punished accordingly.

(6)In any proceedings under this section, a return or statement delivered to an inspector or other officer of the Revenue Commissioners under any provision of the Acts and purporting to be signed by any person shall be deemed until the contrary is proved to have been so delivered and to have been signed by that person.

(7)Notwithstanding any other enactment, proceedings in respect of an offence under this section may be instituted within 10 years from the date of the commission of the offence or incurring of the penalty, as the case may be.

(8)Section 1 of the Probation of Offenders Act, 1907, shall not apply in relation to offences under this section.

(9)Sections 530U, 987(4), 1052(4), subsections (3) and (7) of section 1053, subsections (9) and (17) of section 1077E or subsections (12) and (16) of section 1077F, as appropriate, sections 1068 and 1069, sections 115(9), and subsection (16) of section 116 or subsection (16) of section 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, shall, with any necessary modifications, apply for the purposes of this section as they apply for the purposes of those sections, including, in the case of such of those sections as are applied by the Capital Gains Tax Acts, the Corporation Tax Acts, or Part VI of the Finance Act 1983, the purposes of those sections as so applied.

(10)Any summons, notice, order or other document relating to proceedings under this section, or relating to any appeal against a judgement pursuant to such proceedings, may be served by an officer of the Revenue Commissioners.

1078A.

Concealing facts disclosed by documents.

(1)Any person who –

(a)knows or suspects that an investigation by an officer of the Revenue Commissioners into an offence under the Acts or the Waiver of Certain Tax, Interest and Penalties Act 1993 is being, or is likely to be, carried out, and

(b)falsifies, conceals, destroys or otherwise disposes of material which the person knows or suspects is or would be relevant to the investigation or causes or permits its falsification, concealment, destruction or disposal,

is guilty of an offence.

(2)Where a person –

(a)falsifies, conceals, destroys or otherwise disposes of material, or

(b)causes or permits its falsification, concealment, destruction or disposal,

in such circumstances that it is reasonable to conclude that the person knew or suspected –

(i)that an investigation by an officer of the Revenue Commissioners into an offence under the Acts or the Waiver of Certain Tax, Interest and Penalties Act 1993 was being, or was likely to be, carried out, and

(ii)that the material was or would be relevant to the investigation,

the person shall be taken, for the purposes of this section, to have so known or suspected, unless the court or the jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether the person so knew or suspected.

(3)A person guilty of an offence under this section is liable –

(a)on summary conviction to a fine not exceeding €5,000, or at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment, or

(b)on conviction on indictment, to a fine not exceeding €127,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.

1078B.

Presumptions.

(1)In this section –

“return, statement or declaration” means any return, statement or declaration which a person is required to make under the Acts or the Waiver of Certain Tax, Interest and Penalties Act 1993.

(2)The presumptions specified in this section apply in any proceedings, whether civil or criminal, under any provision of the Acts or the Waiver of Certain Tax, Interest and Penalties Act 1993.

(3)Where a document purports to have been created by a person it shall be presumed, unless the contrary is shown, that the document was created by that person and that any statement contained therein, unless the document expressly attributes its making to some other person, was made by that person.

(4)Where a document purports to have been created by a person and addressed and sent to a second person, it shall be presumed, unless the contrary is shown, that the document was created and sent by the first person and received by the second person and that any statement contained therein –

(a)unless the document expressly attributes its making to some other person, was made by the first person, and

(b)came to the notice of the second person.

(5)Where a document is retrieved from an electronic storage and retrieval system, it shall be presumed unless the contrary is shown, that the author of the document is the person who ordinarily uses that electronic storage and retrieval system in the course of his or her business.

(6)Where an authorised officer in the exercise of his or her powers under subsection (2A) of section 905 or subsection (3) of section 908C has removed records (within the meaning of section 905 or 908C, as the case may be) from any place, gives evidence in proceedings that to the best of the authorised officer’s knowledge and belief, the records are the property of any person, the records shall be presumed unless the contrary is proved, to be the property of that person.

(7)Where in accordance with subsection (6) records are presumed in proceedings to be the property of a person and the authorised officer gives evidence that, to the best of the authorised officer’s knowledge and belief, the records are records which relate to any trade, profession, or, as the case may be, other activity, carried on by that person, the records shall be presumed unless the contrary is proved, to be records which relate to that trade, profession, or, as the case may be, other activity, carried on by that person.

(8)In proceedings, a certificate signed by an inspector or other officer of the Revenue Commissioners certifying that a return, statement or declaration to which the certificate refers is in the possession of the Revenue Commissioners in such circumstances as to lead the officer to conclude that, to the best of his or her knowledge and belief it was delivered to an inspector or other officer of the Revenue Commissioners, it shall be presumed unless the contrary is proved, to be evidence that the said return, statement, or declaration was so delivered.

(9)In proceedings, a certificate, certifying the fact or facts referred to in subsection (8) and purporting to be signed as specified in that subsection, may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by a person holding, at the time of the signature, the office or position indicated in the certificate as the office or position of the person signing.

(10)References in this section to a document are references to a document in written, mechanical or electronic format and, for this purpose “written” includes any form of notation or code whether by hand or otherwise and regardless of the method by which, or the medium in or on which, the document concerned is recorded.

1078C.

Provision of information to juries.

(1)In a trial on indictment of an offence under the Acts or the Waiver of Certain Tax, Interest and Penalties Act 1993, the trial judge may order that copies of any or all of the following documents shall be given to the jury in any form that the judge considers appropriate:

(a)any document admitted in evidence at the trial,

(b)the transcript of the opening speeches of counsel,

(c)any charts, diagrams, graphics, schedules or agreed summaries of evidence produced at the trial,

(d)the transcript of the whole or any part of the evidence given at the trial,

(e)the transcript of the closing speeches of counsel,

(f)the transcript of the trial judge’s charge to the jury,

(g)any other document that in the opinion of the trial judge would be of assistance to the jury in its deliberations including, where appropriate, an affidavit by an accountant or other suitably qualified person, summarising, in a form which is likely to be comprehended by the jury, any transactions by the accused or other persons which are relevant to the offence.

(2)If the prosecutor proposes to apply to the trial judge for an order that a document mentioned in subsection (1)(g) shall be given to the jury, the prosecutor shall give a copy of the document to the accused in advance of the trial and, on the hearing of the application, the trial judge shall take into account any representations made by or on behalf of the accused in relation to it.

(3)Where the trial judge has made an order that an affidavit by an accountant or other person mentioned in subsection (1)(g) shall be given to the jury, the accountant, or as the case may be, the other person so mentioned –

(a)shall be summoned by the prosecution to attend at the trial as an expert witness, and

(b)may be required by the trial judge, in an appropriate case, to give evidence in regard to any relevant procedures or principles within his or her area of expertise.

1079.

Duties of relevant person in relation to certain revenue offences.

(1)In this section –

“the Acts” means –

(a)the Customs Acts,

(b)the statutes relating to the duties of excise and to the management of those duties,

(c)the Tax Acts,

(ca)Parts 18A, 18B, 18C, 18D and 18E,

(caa)Part 4A,

(cb)Part 22A,

(cc)Part 22B,

(d)the Capital Gains Tax Acts,

(e)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(f)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(g)the statutes relating to stamp duty and to the management of that duty,

(h)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,

and any instruments made thereunder and any instruments made under any other enactment and relating to tax;

“appropriate officer” means any officer nominated by the Revenue Commissioners to be an appropriate officer for the purposes of this section;

“company” means any body corporate;

“relevant person”, in relation to a company and subject to subsection (2), means a person who –

(a)

(i)is a statutory auditor to the company appointed in accordance with Chapter 18 of Part 6 of the Companies Act 2014

(ii)in the case of an industrial and provident society or a friendly society, is a public auditor to the society for the purposes of the Industrial and Provident Societies Acts, 1893 to 1978, and the Friendly Societies Acts, 1896 to 1977,

(b)with a view to reward, assists or advises the company in the preparation or delivery of any information, declaration, return, records, accounts or other document which he or she knows will be or is likely to be used for any purpose of tax;

“relevant offence” means an offence committed by a company which consists of the company –

(a)knowingly or wilfully delivering any incorrect return, statement or accounts or knowingly or wilfully furnishing or causing to be furnished any incorrect information in connection with any tax,

(b)knowingly or wilfully claiming or obtaining relief or exemption from, or repayment of, any tax, being a relief, exemption or repayment to which there is no entitlement,

(c)knowingly or wilfully issuing or producing any incorrect invoice, receipt, instrument or other document in connection with any tax, or

(d)knowingly or wilfully failing to comply with any provision of the Acts requiring the furnishing of a return of income, profits or gains, or of sources of income, profits or gains, for the purposes of any tax, but an offence under this paragraph committed by a company shall not be a relevant offence if the company has made a return of income, profits or gains to the Revenue Commissioners in respect of an accounting period falling wholly or partly in the period of 3 years preceding the accounting period in respect of which the offence was committed;

“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(2)For the purposes of paragraph (b) of the definition of “relevant person”, a person who but for this subsection would be treated as a relevant person in relation to a company shall not be so treated if the person assists or advises the company solely in the person’s capacity as an employee of the company, and a person shall be treated as assisting or advising the company in that capacity where the person’s income from assisting or advising the company consists solely of emoluments to which Chapter 4 of Part 42 applies.

(3)If, having regard solely to information obtained in the course of examining the accounts of a company, or in the course of assisting or advising a company in the preparation or delivery of any information, declaration, return, records, accounts or other document for the purposes of tax, as the case may be, a person who is a relevant person in relation to the company becomes aware that the company has committed, or is in the course of committing, one or more relevant offences, the person shall, if the offence or offences are material –

(a)communicate particulars of the offence or offences in writing to the company without undue delay and request the company to –

(i)take such action as is necessary for the purposes of rectifying the matter, or

(ii)notify an appropriate officer of the offence or offences,

not later than 6 months after the time of communication, and

(b)

(i)unless it is established to the person’s satisfaction that the necessary action has been taken or notification made, as the case may be, under paragraph (a), cease to act as the auditor to the company or to assist or advise the company in such preparation or delivery as is specified in paragraph (b) of the definition of “relevant person”, and

(ii)shall not so act, assist or advise before a time which is the earlier of –

(I)3 years after the time at which the particulars were communicated under paragraph (a), and

(II)the time at which it is established to the person’s satisfaction that the necessary action has been taken or notification made, as the case may be, under paragraph (a).

(4)Nothing in paragraph (b) of subsection (3) shall prevent a person from assisting or advising a company in preparing for, or conducting, legal proceedings, either civil or criminal, which are extant or pending at a time which is 6 months after the time of communication under paragraph (a) of that subsection.

(5)Where a person, being in relation to a company a relevant person within the meaning of paragraph (a) of the definition of “relevant person”, ceases under this section to act as auditor to the company, then, the person shall deliver –

(a)a notice in writing to the company stating that he or she is so resigning, and

(b)a copy of the notice to an appropriate officer not later than 14 days after he or she has delivered the notice to the company.

(6)A person shall be guilty of an offence under this section if the person –

(a)fails to comply with subsection (3) or (5), or

(b)knowingly or wilfully makes a communication under subsection (3) which is incorrect.

(7)Where a relevant person is convicted of an offence under this section, the person shall be liable –

(a)on summary conviction, to a fine of €1,265 which may be mitigated to not less than one-fourth part of such fine, or

(b)on conviction on indictment, to a fine not exceeding €6,345 or, at the discretion of the court, to imprisonment for a term not exceeding 2 years or to both the fine and the imprisonment.

(8)Section 13 of the Criminal Procedure Act, 1967, shall apply in relation to this section as if, in place of the penalties specified in subsection (3) of that section, there were specified in that subsection the penalties provided for by subsection (7)(a), and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act, 1967, to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly.

(9)Notwithstanding any other enactment, proceedings in respect of this section may be instituted within 6 years from the time at which a person is required under subsection (3) to communicate particulars of an offence or offences in writing to a company.

(10)It shall be a good defence in a prosecution for an offence under subsection (6)(a) in relation to a failure to comply with subsection (3) for an accused (being a person who is a relevant person in relation to a company) to show that he or she was in the ordinary scope of professional engagement assisting or advising the company in preparing for legal proceedings and would not have become aware that one or more relevant offences had been committed by the company if he or she had not been so assisting or advising.

(11)Where a person who is a relevant person takes any action required by subsection (3) or (5), no duty to which the person may be subject shall be regarded as having been contravened and no liability or action shall lie against the person in any court for having taken such action.

(12)The Revenue Commissioners may nominate an officer to be an appropriate officer for the purposes of this section, and the name of an officer so nominated and the address to which copies of notices under subsection (3) or (5) shall be delivered shall be published in Iris Oifigiúil.

(13)This section shall apply as respects a relevant offence committed by a company in respect of tax which is –

(a)assessable by reference to accounting periods, for any accounting period beginning after the 30th day of June, 1995,

(b)assessable by reference to years of assessment, for the year 1995-96 and subsequent years of assessment,

(c)payable by reference to a taxable period, for a taxable period beginning after the 30th day of June, 1995,

(d)chargeable on gifts or inheritances taken on or after the 30th day of June, 1995,

(e)chargeable on instruments executed on or after the 30th day of June, 1995, or

(f)payable in any other case, on or after the 30th day of June, 1995.

Chapter 5

Interest on overdue tax (ss. 1080-1083)

1080.

Interest on overdue income tax, corporation tax and capital gains tax.

(1)In this section –

‘chargeable period’ has the same meaning as in section 321(2);

‘chargeable person’ has the same meaning as it has for the purposes of Part 41A;

‘period of delay’, in relation to any tax due and payable, means the period during which that tax remains unpaid;

‘Table’ means the Table to subsection (2);

‘tax’ means income tax, corporation tax or capital gains tax, as appropriate;

‘relevant period’, in relation to a period of delay which falls into more than one of the periods specified in column (1) of the Table, means any Part of the period of delay which falls into, or is the same as, a period specified in that column.

(2)

(a)Subject to this section and section 1081 –

(i)as respects tax due and payable for a chargeable period beginning before 1 January 2005, any tax charged by any assessment to tax shall carry interest from the date when the tax becomes due and payable until payment, and

(ii)as respects tax due and payable for a chargeable period beginning on or after 1 January 2005, any tax due and payable by a chargeable person for a chargeable period shall carry interest from the date when the tax becomes due and payable until payment,

and the amount of that interest shall be determined in accordance with paragraph (c).

(b)Subject to this section and section 1081 –

(i)any tax charged by any assessment to income tax, and

(ii)any tax contained in a statement sent in accordance with Regulation 28 of the Income Tax (Employments) Regulations 2018 (S.I. No. 345 of 2018),

shall, notwithstanding any appeal against such assessment or statement, carry interest from the date when, if there were no appeal against the assessment or statement, the tax would become due and payable under section 960 until payment, and the amount of that interest shall be determined in accordance with paragraph (c).

(c)The interest to be carried by the tax referred to in paragraph (a) or (b), as the case may be, shall be –

(i)where one of the periods specified in column (1) of the Table includes or is the same as the period of delay, the amount determined by the formula –

T × D × P

where –

T is the tax due and payable which remains unpaid,

D is the number of days (including Part of a day) forming the period of delay, and

P is the appropriate percentage in column (2) of the Table opposite the period specified in column (1) of the Table within which the period of delay falls or which is the same as the period of delay,

and

(ii)where a continuous period formed by 2 or more of the periods specified in column (1) of the Table, but not (as in subparagraph (i)) only one such period, includes or is the same as the period of delay, the aggregate of the amounts due in respect of each relevant period which forms Part of the period of delay, and the amount due in respect of each such relevant period shall be determined by the formula –

T × D × P

where –

T is the tax due and payable which remains unpaid,

D is the number of days (including Part of a day) forming the relevant period, and

P is the appropriate percentage in column (2) of the Table opposite the period specified in column (1) of the Table into which the relevant period falls or which is the same as the relevant period.

Table

(Period)

(1)

(Percentage)

(2)

From 6 April 1963 to 31 July 1971

0.0164%

From 1 August 1971 to 30 April 1975

0.0246%

From 1 May 1975 to 31 July 1978

0.0492%

From 1 August 1978 to 31 March 1998

0.0410%

From 1 April 1998 to 31 March 2005

0.0322%

From 1 April 2005 to 30 June 2009

0.0273%

From 1 July 2009 to the date of payment

0.0219%

(3)The interest payable under this section –

(a)shall be payable without deduction of income tax and shall not be allowed as a deduction in computing any income, profits or losses for any of the purposes of the Tax Acts, and

(b)shall be deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Revenue Commissioners.

(4)Subject to subsection (5) –

(a)every enactment relating to the recovery of tax,

(b)every rule of court so relating,

(c)section 81 of the Bankruptcy Act 1988, and

(d)sections 440 and 621 of the Companies Act 2014,

shall apply to the recovery of any amount of interest payable on that tax as if that amount of interest were a part of that tax.

(5)In proceedings instituted by virtue of subsection (4) –

(a)a certificate signed by an officer of the Revenue Commissioners certifying that a stated amount of interest is due and payable by the person against whom the proceedings were instituted shall be evidence until the contrary is proven that that amount is so due and payable, and

(b)a certificate so certifying and purporting to be signed as specified in this subsection may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

1080A.

Interest on overdue tax – supplementary provision.

(1)In this section –

‘the Acts’ means –

(a)Parts 18C and 18D,

(b)the Stamp Duties Consolidation Act 1999 and the enactments amending or extending that Act,

(c)the Capital Acquisitions Tax Consolidation Act 2003 and the enactments amending or extending that Act,

(d)the Value-Added Tax Consolidation Act 2010 and the enactments amending or extending that Act,

(e)the Finance (Local Property Tax) Act 2012 and the enactments amending or extending that Act,

(f)the Customs Act 2015 and the enactments amending or extending that Act,

(g)the Capital Gains Tax Acts,

(h)the Tax Acts,

(i)the statutes relating to the duties of excise and to the management of those duties, and

(j)any instruments made under any of the enactments referred to in paragraphs (a) to (i);

‘declared liabilities’ means any tax included in a return, including an amended return, which a person is required to make under the Acts;

‘period of delay’, in relation to any declared liabilities, means the period during which those declared liabilities remain unpaid;

‘tax’ means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(2)This subsection shall apply where –

(a)an agreement is entered into between a person and the Collector-General in relation to the payment by the person of declared liabilities under section 849, and

(b)the agreement was entered into, or the person requested that the Collector-General enter into the agreement, on or before 30 September 2020.

(3)Subject to subsection (6), where subsection (2) applies, the following provisions shall not apply to the declared liabilities from the date on which the interest determined in accordance with subsection (5) applies to the declared liabilities in accordance with subsection (4):

(a)section 128B(9)(b);

(b)section 172K(6)(b);

(c)section 240(3)(a);

(d)section 258(9)(b);

(e)section 529H(1);

(f)section 530Q;

(g)section 531(9);

(h)section 531AJ;

(i)section 730G(7)(b);

(j)section 739F(7)(b);

(k)section 787S(7)(b);

(l)section 790AA(13)(b);

(m)section 991;

(n)section 1080(2);

(o)paragraph 21(1) of Part 4 of Schedule 2;

(p)section 159D of the Stamp Duties Consolidation Act 1999;

(q)section 103(2)(a)(ii) of the Finance Act 2001;

(r)section 51 of the Capital Acquisitions Tax Consolidation Act 2003;

(s)section 114 of the Value-Added Tax Consolidation Act 2010;

(t)section 114A of the Value-Added Tax Consolidation Act 2010;

(u)section 149 of the Finance (Local Property Tax) Act 2012;

(v)section 28(13) of the Emergency Measures in the Public Interest (Covid-19) Act 2020.

(4)Where subsection (2) applies, the declared liabilities shall carry interest from the later of –

(a)1 August 2020, and

(b)the date on which the agreement referred to in subsection (2) is entered into,

and the amount of that interest shall be determined in accordance with subsection (5).

(5)The interest to be carried by the declared liabilities referred to in subsection (4) shall be the amount determined by the formula –

DL x D x P

where –

DL is the amount of the declared liabilities which remains unpaid,

D is the number of days (including part of a day) forming the period of delay, and

P is 0.0082 per cent.

(6)Where subsection (2) applies and the person concerned has not complied with an obligation under the agreement referred to in that subsection, a provision referred to in subsection (3) shall apply –

(a)from the date on which the event resulting in failure to comply with the obligation occurred, and

(b)in respect of that part, if any, of the declared liabilities to which the provision would apply, but for subsection (3).

(7)The interest payable under this section –

(a)shall be payable without deduction of income tax and shall not be allowed as a deduction for any of the purposes of the Acts, and

(b)shall be deemed to be a debt due to the Minister for Finance for the benefit of the Central Fund and shall be payable to the Revenue Commissioners.

(8)Subject to subsection (9) –

(a)every enactment relating to the recovery of tax,

(b)every rule of court so relating,

(c)section 81 of the Bankruptcy Act 1988, and

(d)sections 440 and 621 of the Companies Act 2014,

shall apply to the recovery of any amount of interest payable on that tax as if that amount of interest were a part of that tax.

(9)In proceedings instituted by virtue of subsection (8) –

(10)This section shall not apply to declared liabilities –

(a)where proceedings have been taken in respect of all or part of the declared liabilities by the Collector-General under section 960I, but judgment has not yet been given in those proceedings,

(b)where the sheriff or county registrar has commenced, but not yet completed, seizing goods, animals or other chattels on foot of a certificate issued under section 960L relating to the declared liabilities,

(c)where the Collector-General has made an application or presented a petition in respect of the declared liabilities under section 960M, or

(d)where proceedings taken under section 960I or 960M have been completed and the declared liabilities are subject to a court order determining how they are to be paid.

1080B.

Covid-19: special warehousing and interest provisions (income tax).

(1)Subject to subsection (1A), in this section –

‘the Acts’ has the same meaning as it has in section 1080A;

‘Covid-19’ has the same meaning as it has in the Emergency Measures in the Public Interest (Covid-19) Act 2020;

‘Covid-19 entitlement’ means an entitlement to payment of an amount under –

(a)section 485,

(b)section 28B of the Emergency Measures in the Public Interest (Covid-19) Act 2020,

(c)any of the following schemes:

(i)the scheme commonly known as the Live Performance Support Scheme Strand II;

(ii)the scheme commonly known as the Live Performance Support Scheme Phase 3;

(iii)the scheme commonly known as the Live Performance Restart Grant Scheme;

(iv)the scheme commonly known as the Live Local Performance Support Scheme;

(v)the scheme commonly known as the Commercial Entertainment Capital Grant Scheme;

(vi)the scheme commonly known as the Music and Entertainment Business Assistance Scheme;

(vii)the scheme commonly known as the Attractions and Activity Tourism Operators Business Continuity Scheme 2022;

(viii)the scheme commonly known as the Strategic Tourism Transport Business Continuity Scheme 2022;

(ix)the scheme commonly known as the Strategic Ireland Based Inbound Agents Tourism Business Continuity Scheme 2022;

(x)the scheme commonly known as the Tourism Accommodation Providers Business Continuity Scheme 2022;

(xi)the scheme commonly known as the Sustaining Enterprise Fund;

(xii)the scheme commonly known as the Accelerated Recovery Fund;

(xiii)the scheme commonly known as the Support for Licensed Outbound Travel Agents and Tour Operators;

(xiv)the scheme commonly known as the Temporary Covid-19 Supports for Commercial Bus Operators,

(d)a scheme designated for the purpose of this paragraph by order of the Revenue Commissioners under subsection (1B);

‘Covid-19 income tax’ means, subject to subsection (15), the following that a relevant person is required to pay during Period 1:

(a)an amount of tax which a relevant person is required to pay in accordance with section 959AN for income tax purposes;

(b)income tax payable by a relevant person for a tax year;

‘Period 1’, in relation to a relevant person, means the period –

(a)beginning on the date on which –

(i)preliminary tax appropriate to the tax year 2020 for income tax purposes, and

(ii)income tax appropriate to the tax year 2019,

are due and payable, and

(b)ending on 31 December 2021;

‘Period 2’, in relation to a relevant person, means the period beginning on 1 January 2022 and ending on 31 December 2022;

‘Period 3’, in relation to a relevant person, means the period beginning on 1 January 2023 and ending on the day on which the relevant person has discharged the Covid-19 income tax in full;

‘relevant person’ means a person who is –

(a)required to file a return by virtue of Chapter 1 of Part 38, or

(b)a chargeable person for income tax for the purposes of Part 41A.

(1A)Where a relevant person has a Covid-19 entitlement –

(a)which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

(b)which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the relevant person between 1 January 2022 and 30 April 2022,

then, in this section –

‘Period 1’, in relation to the relevant person, means the period –

(a)beginning on the date on which –

(i)preliminary tax appropriate to the tax year 2020 for income tax purposes, and

(ii)income tax appropriate to the tax year 2019,

are due and payable, and

(b)ending on 30 April 2022;

‘Period 2’, in relation to the relevant person, means the period beginning on 1 May 2022 and ending on 30 April 2023;

‘Period 3’, in relation to the relevant person, means the period beginning on 1 May 2023 and ending on the day on which the relevant person has discharged the Covid-19 income tax in full.

(1B)The Revenue Commissioners may designate by order a scheme for the purpose of paragraph (d) of the definition of ‘Covid-19 entitlement’ in subsection (1), where they are satisfied that the scheme is similar in nature and objective to a scheme referred to in paragraph (c) of that definition.

(2)This section shall apply to a relevant person –

(a)who, as a consequence of the effect on the relevant person’s income of Covid-19 is unable to pay all or part of the relevant person’s Covid-19 income tax, and

(b)who complies with the requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable.

(3)For the purposes of subsection (2)(a), a relevant person shall be deemed unable to pay all or part of the relevant person’s Covid-19 income tax due and payable on the date on which Period 1 begins where the relevant person makes a declaration, in accordance with subsection (5), to the Collector-General that –

(a)the relevant person estimates that the relevant person’s total income for 2020 will be less than 75 per cent of the relevant person’s total income for 2019, and

(b)the decrease in total income referred to in paragraph (a) is a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947.

(4)Where a relevant person was not a relevant person for the tax year 2019, for the purposes of subsection (2)(a) the relevant person shall be deemed unable to pay all or part of the relevant person’s Covid-19 income tax due and payable on the date on which Period 1 begins where the relevant person has –

(a)formed the view that, as a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, the relevant person is unable to pay the relevant person’s Covid-19 income tax in 2020, and

(b)made a declaration, in accordance with subsection (5), to the Collector-General that the relevant person has formed such a view.

(5)A relevant person shall make a declaration under subsection (3) or (4), as the case may be –

(a)when filing the relevant person’s return of income for the tax year 2019, and

(b)no later than 31 October 2020 or, where such return is filed electronically, such later date for electronic filing of the relevant person’s return of income for the tax year 2019 as the Collector-General may announce.

(6)Where –

(a)a relevant person has formed the view that –

(i)the relevant person’s total income for 2021 will be less than 75 per cent of the relevant person’s total income for 2019,

(ii)the decrease in total income referred to in subparagraph (i) will arise as a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, and

(iii)as a consequence of the decrease in total income referred to in subparagraph (i), the relevant person will be unable to pay preliminary tax appropriate to the tax year 2021 and income tax payable for the tax year 2020,

(b)in a case in which a relevant person was not a relevant person for 2019, the relevant person has formed a view that, as a consequence of the effect on the relevant person’s income of restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947, the relevant person is unable to pay preliminary tax appropriate to the tax year 2021 and income tax payable for the tax year 2020,

the relevant person may make a declaration, in accordance with subsection (7), to the Collector-General that the relevant person has formed such a view.

(7)A relevant person shall make a declaration under subsection (6) –

(a)when filing the relevant person’s return of income for the tax year 2020, and

(b)no later than 31 October 2021 or, where such return is filed electronically, such later date for electronic filing of the relevant person’s return of income for the tax year 2020 as the Collector-General may announce.

(8)An officer of the Revenue Commissioners may make such enquiries as he or she considers necessary to satisfy himself or herself as to whether –

(a)a relevant person’s total income for 2020 or 2021, as the case may be, is less than 75 per cent of the relevant person’s total income for 2019,

(b)where a relevant person was not a relevant person for 2019, the relevant person is unable to pay the relevant person’s Covid-19 income tax in 2020 or 2021, as the case may be, or

(c)the relevant person has a Covid-19 entitlement –

(i)which arises out of circumstances occurring in a period falling between 1 January 2022 and 30 April 2022, or

(ii)which arises out of circumstances occurring in a period falling prior to 1 January 2022, resulting in an amount becoming payable to the relevant person between 1 January 2022 and 30 April 2022,

as the case may be.

(9)Where this section applies to a relevant person, section 1080 shall not apply to the relevant person’s Covid-19 income tax.

(10)Where –

(a)this section applies to a relevant person, and

(b)the relevant person complies with the relevant person’s obligations under the Acts,

no interest shall be due and payable by the relevant person in respect of the relevant person’s Covid-19 income tax during Period 1 and Period 2.

(11)Where –

(a)this section applies to a relevant person,

(b)the relevant person complies with the relevant person’s obligations under the Acts,

(c)the relevant person has, prior to Period 3, entered into an agreement with the Collector-General to pay the relevant person’s Covid-19 income tax, together with interest under this subsection, and

(d)the relevant person complies with the obligations of the relevant person under the agreement referred to in paragraph (c),

from the first day of Period 3, simple interest shall be paid by the relevant person to the Revenue Commissioners on any amount of the Covid-19 income tax remaining unpaid and such interest shall be calculated from that day until payment of the amount for any day or part of a day during which that amount remains unpaid at a rate of 0.0082 per cent.

(12)Where a relevant person –

(a)during Period 1 or Period 2, fails to comply with an obligation referred to in subsection (10)(b),

(b)on the first day of Period 3, has not entered into an agreement referred to in subsection (11)(c), or

(c)during Period 3, fails to comply with an obligation referred to in subsection (11)(b) or (d),

simple interest shall be paid by the relevant person to the Revenue Commissioners on any amount of the Covid-19 income tax remaining unpaid on –

(i)in a case in which paragraph (a) or (c) applies, the date on which the event resulting in failure to comply with the obligation concerned occurred, and

(ii)in a case in which paragraph (b) applies, the first day of Period 3,

and such interest shall be calculated from that day until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0219 per cent.

(13)Where –

(a)a declaration is made by a relevant person under subsection (3) and it subsequently transpires that the relevant person’s total income for 2020 is greater than or equal to 75 per cent of the relevant person’s total income for 2019, or

(b)a declaration is made by a relevant person under subsection (4) and it subsequently transpires the relevant person’s income for 2020 was not affected by restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947,

then –

(i)income tax payable by the relevant person for 2020 shall be deemed to be due and payable on 31 October 2020, and

(ii)interest shall be paid by the relevant person to the Revenue Commissioners on any amount of the Covid-19 income tax remaining unpaid on 31 October 2020 and such interest shall be calculated from that day until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0219 per cent.

(14)Where a declaration is made by a relevant person under subsection (6) –

(a)in respect of the matter described in paragraph (a) of that subsection and it subsequently transpires that the relevant person’s total income for 2021 is greater than or equal to 75 per cent of the relevant person’s total income for 2019, or

(b)in respect of the matter described in paragraph (b) of that subsection and it subsequently transpires the relevant person’s income for 2021 was not affected by restrictions provided for in regulations made under sections 5 and 31A of the Health Act 1947,

then –

(i)income tax payable by the relevant person for 2021 shall be deemed to be due and payable on 31 October 2021, and

(ii)interest shall be paid by the relevant person to the Revenue Commissioners on any amount of the Covid-19 income tax remaining unpaid on 31 October 2021 and such interest shall be calculated from that day until payment of the amount for any day or part of a day during which that amount remains unpaid, at a rate of 0.0219 per cent.

(15)Where, in accordance with section 959AO(3), the income tax payable by a relevant person in respect of the 2019 tax year is deemed to have been due and payable on 31 October 2019, that income tax shall not be Covid-19 income tax.

(16)Where this section applies to a relevant person, section 959AO(3) shall not apply in respect of that person’s Covid-19 income tax.

(17)Where a relevant person has complied with the requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable, the failure of the relevant person to pay Covid-19 income tax shall not, for the purpose of section 1094 or 1095, be treated as a failure to comply with the obligations imposed on the relevant person by the Acts (within the meaning of section 1094 or 1095, as the case may be).

(18)Section 960E(2) shall not apply in respect of Covid-19 income tax where the relevant person concerned complies with the relevant person’s requirements to file returns under Chapter 1 of Part 38 or Chapter 3 of Part 41A, as applicable.

(19)Where –

(a)a relevant person who is a person with a material interest (within the meaning of section 997A) in a company –

(i)has not estimated that the relevant person’s total income for 2020 will be less than 75 per cent of the relevant person’s total income for 2019,

(ii)has not formed the view that the relevant person’s total income for 2021 will be less than 75 per cent of the relevant person’s total income for 2019, or

(iii)was not a relevant person for 2019 and neither subsection (4) nor paragraph (b) of subsection (6) applies to that person,

and

(b)section 991B applies to the company,

this section shall apply to the relevant person, subject to the modification that a reference in this section to a relevant person’s Covid-19 income tax shall be construed as a reference to that part of the relevant person’s income tax liabilities which relates to the person’s Schedule E income from the company.

(20)Where a relevant person referred to in subsection (19) includes on a return or declaration, as Covid-19 income tax, any amount of income tax other than income tax relating to the relevant person’s Schedule E income from the company referred to in that subsection, section 959AO(3) shall apply to the relevant person’s Covid-19 income tax.

1080C.

Covid-19: interest charge on relevant person under section 1080B.

(1)In this section –

‘Covid-19 income tax’ has the same meaning as it has in section 1080B;

‘Covid-19 liabilities’ has the same meaning as it has in section 991B;

‘material interest’ shall be construed in accordance with section 997A(1)(b);

‘relevant emoluments’ means emoluments paid by a relevant employer to a relevant person;

‘relevant employer’ means a company –

(a)in which a relevant person has a material interest, and

(b)of which the relevant person is an employee;

‘relevant person’ has the same meaning as it has in section 1080B.

(2)This section shall apply to a relevant person where –

(a)section 991B applies to a relevant employer of the relevant person, and the relevant employer has complied with paragraphs (b) and (c) of subsection (8) of that section, and

(b)section 1080B applies to the relevant person and the relevant person has complied with paragraphs (b), (c) and (d) of subsection (11) of that section.

(3)Subject to subsection (4), where this section applies to a relevant person, notwithstanding the satisfaction of the conditions specified in section 1080B(11) by the relevant person, the obligation under section 1080B(11) to pay simple interest shall not apply to the amount of Covid-19 income tax remaining unpaid on relevant emoluments of the relevant person.

(4)Where a relevant employer fails to pay Covid-19 liabilities or interest in accordance with an agreement referred to in section 991B(8)(c) and 10 the conditions specified in section 1080B(11) are satisfied by the relevant person, the obligation under section 1080B(11) to pay simple interest shall apply in respect of any amount of Covid-19 income tax remaining unpaid on relevant emoluments of the relevant person from the date on which the relevant employer first fails to comply with the employer’s payment obligations under the agreement.

1081.

Effect on interest of reliefs given by discharge or repayment.

(1)Subject to subsection (2) –

(a)where for any year of assessment or accounting period, as the case may be, relief from any tax referred to in section 1080(2) is given to any person by a discharge of any of that tax, such adjustment shall be made of the amount of interest payable under that section in relation to that tax, and such repayment shall be made of any amounts of interest previously paid under that section in relation to that tax, as are necessary to secure that the total sum, if any, paid or payable under that section in relation to that tax is the same as it would have been if the tax discharged had never been due and payable, and

(b)where relief from tax paid for any year of assessment or accounting period, as the case may be, is given to any person by repayment, that person shall be entitled to require that the amount repaid shall be treated for the purposes of this subsection to the extent possible as if it were a discharge of the tax charged on that person (whether alone or together with other persons) by any assessment for the same year or period; but the relief shall not be applied to any assessment made after the relief was given and shall not be applied to more than one assessment so as to reduce without extinguishing the amount of tax charged thereby.

(2)No relief, whether by discharge or repayment, shall be treated as affecting any tax charged by an assessment to –

(a)income tax or any income tax due and payable unless it is a relief from income tax,

(b)corporation tax or any corporation tax due and payable unless it is a relief from corporation tax, or

(c)capital gains tax or capital gains tax due and payable unless it is a relief from capital gains tax.

1082.

Interest on overdue income tax and corporation tax in cases of fraud or neglect.

(1)In this section “neglect” has the same meaning as in section 959AD.

(2)Where for any year of assessment or accounting period an assessment is made for the purpose of recovering an undercharge to income tax or corporation tax, as the case may be, attributable to the fraud or neglect of any person, the amount of the tax undercharged shall carry interest at the rate of 2 per cent for each month or part of a month from the date or dates on which the tax undercharged for that year or accounting period, as the case may be, would have been payable if it had been included in an assessment made –

(a)in the case of income tax, before the 1st day of October in that year, and

(b)in the case of corporation tax, on the expiration of 6 months from the end of that accounting period,

to the date of payment of the tax undercharged.

(3)Subject to subsection (5), section 1080(2) shall not apply to tax carrying interest under this section.

(4)Subsections (3) to (5) of section 1080 and, in the case of income tax, section 1081 shall apply to interest chargeable under this section as they apply to interest chargeable under section 1080.

(5)Where an assessment of the kind referred to in subsection (2) is made –

(a)the inspector concerned shall give notice to the person assessed that the tax charged by the assessment will carry interest under this section,

(b)the person assessed may appeal against the assessment on the ground that interest should not be charged under this section, and the provisions of the Tax Acts relating to appeals against assessments shall apply with any necessary modifications in relation to the appeal as they apply in relation to those appeals, and

(c)if on the appeal it is determined that the tax charged by the assessment should not carry interest under this section, section 1080(2) shall apply to that tax.

(6)This section shall not apply as respects any tax due and payable for a year of assessment or an accounting period beginning on or after 1 January 2005.

1083.

Application of sections 1080 to 1082 for capital gains tax purposes.

Without prejudice to Part 41A and Chapters 1B and 1C of Part 42, sections 1080 to 1082 shall, subject to any necessary modifications, apply to capital gains tax.

Chapter 6

Other sanctions (ss. 1084-1086)

1084.

Surcharge for late returns.

(1)

(a)In this section –

“chargeable person”, in relation to a year of assessment or an accounting period, means a person who is a chargeable person for the purposes of Part 41A;

“return of income” means a return, statement, declaration or list which a person is required to deliver to the inspector by reason of a notice given by the inspector under any one or more of the specified provisions, and includes a return which a chargeable person is required to deliver under section 951;

“specified return date for the chargeable period” has the same meaning as in section 950;

“specified provisions” means sections 877 to 881 and 884, paragraphs (a) and (d) of section 888(2), and section 1023;

“tax” means income tax, corporation tax or capital gains tax, as may be appropriate.

(b)For the purposes of this section –

(i)

(I)subject to clause (II), where a person deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of income as set out in section 1077E(5) or deliberately or carelessly delivers an incorrect return of income as set out in section 1077F(2), as appropriate, on or before the specified return date for the chargeable period, the person shall be deemed to have failed to deliver the return of income on or before that date unless the error in the return of income is remedied on or before that date,

(II)clause (I) shall not apply where a person –

(A)deliberately delivers an incorrect return of income as set out in section 1077E(2) or carelessly delivers an incorrect return of income as set out in section 1077E(5) or deliberately or carelessly delivers an incorrect return of income as set out in section 1077F(2), as appropriate, on or before the specified return date for the chargeable period, and

(B)pays the full amount of any penalty referred to in any of the provisions referred to in subclause (A) to which the person is liable,

(ia)where a person who is a specified person in relation to the delivery of a specified return for the purposes of any regulations made under section 917EA delivers a return of income on or before the specified return date for the chargeable period but does so in a form other than that required by any such regulations the person shall be deemed to have delivered an incorrect return on or before the specified return date for the chargeable period and subparagraph (ii) shall apply accordingly,

(ib)where a person delivers a return of income for a chargeable period (within the meaning of section 321(2)) and fails to include on the prescribed form the details required by the form in relation to any exemption, allowance, deduction, credit or other relief the person is claiming (in this subparagraph referred to as the “specified details”) and the specified details are stated on the form to be details to which this subparagraph refers, then, without prejudice to any other basis on which a person may be liable to the surcharge referred to in subsection (2), the person shall be deemed to have failed to deliver the return of income on or before the specified return date for the chargeable period and to have delivered the return of income before the expiry of 2 months from that specified return date; but this subparagraph shall not apply unless, after the return has been delivered, it had come to the person’s notice or had been brought to the person’s attention that specified details had not been included on the form and the person failed to remedy matters without unreasonable delay,

(ii)where a person delivers an incorrect return of income on or before the specified return date for the chargeable period but does so neither deliberately nor carelessly and it comes to the person’s notice (or, if he or she has died, to the notice of his or her personal representatives) that it is incorrect, the person shall be deemed to have failed to deliver the return of income on or before the specified return date for the chargeable period unless the error in the return of income is remedied without unreasonable delay,

(iii)where a person delivers a return of income on or before the specified return date for the chargeable period but the inspector, by reason of being dissatisfied with any statement of profits or gains arising to the person from any trade or profession which is contained in the return of income, requires the person, by notice in writing served on the person under section 900, to do any thing, the person shall be deemed not to have delivered the return of income on or before the specified return date for the chargeable period unless the person does that thing within the time specified in the notice, and

(iv)references to such of the specified provisions as are applied, subject to any necessary modifications, in relation to capital gains tax by section 913 shall be construed as including references to those provisions as so applied.

(2)

(a)Subject to paragraph (b), where in relation to a year of assessment or accounting period a chargeable person fails to deliver a return of income on or before the specified return date for the chargeable period, any amount of tax for that year of assessment or accounting period which apart from this section is or would be contained in an assessment to tax made or to be made on the chargeable person shall be increased by an amount (in this subsection referred to as “the surcharge”) equal to –

(i)5 per cent of that amount of tax, subject to a maximum increased amount of €12,695, where the return of income is delivered before the expiry of 2 months from the specified return date for the chargeable period, and

(ii)10 per cent of that amount of tax, subject to a maximum increased amount of €63,485, where the return of income is not delivered before the expiry of 2 months from the specified return date for the chargeable period,

and, except where the surcharge arises by virtue of subparagraph (ib) of subsection (1)(b), if the tax contained in the assessment is not the amount of tax as so increased, then, the provisions of the Tax Acts and the Capital Gains Tax Acts (apart from this section), including in particular those provisions relating to the collection and recovery of tax and the payment of interest on unpaid tax, shall apply as if the tax contained in the assessment to tax were the amount of tax as so increased.

(b)In determining the amount of the surcharge, the tax contained in the assessment to tax shall be deemed to be reduced by the aggregate of –

(i)any tax deducted by virtue of any of the provisions of the Tax Acts or the Capital Gains Tax Acts from any income, profits or chargeable gains charged in the assessment to tax in so far as that tax has not been repaid or is not repayable to the chargeable person and in so far as the tax so deducted may be set off against the tax contained in the assessment to tax, and

(ii)[deleted]

(iii)any other amounts which are set off in the assessment to tax against the tax contained in that assessment.

(3)In the case of a person –

(a)who is a director within the meaning of section 116, or

(b)to whom section 1017 or 1031C applies and whose spouse or civil partner is a director within the meaning of section 116,

subsection (2)(b)(i) shall not apply in respect of any tax deducted under Chapter 4 of Part 42 in determining the amount of a surcharge under this section.

(4)

(a)Notwithstanding subsections (1) to (3), the specified return date for the chargeable period, being a year of assessment (in paragraph (b) referred to as “the first-mentioned year of assessment”) to which section 66(1) applies, shall be the date which is the specified return date for the year of assessment following that year.

(b)Paragraph (a) shall only apply if throughout the first-mentioned year of assessment the chargeable person or that person’s spouse or civil partner, not being a spouse in relation to whom section 1016 applies, or a civil partner in relation to whom section 1031B applies, for that year of assessment, was not carrying on a trade or profession set up and commenced in a previous year of assessment.

(5)This section shall apply in relation to an amount of preliminary tax (within the meaning of Part 41) paid under section 952 as it applies to an amount of tax specified in an assessment.

1085.

Corporation tax – late returns: restriction of certain claims for relief.

(1)

(a)In this section –

“chargeable period” means an accounting period of a company;

“group relief” has the meaning assigned to it by section 411;

“return of income” means a return which a company is required to deliver under Chapter 3 of Part 41A;

“specified return date for the chargeable period” has the same meaning as in section 959A.

(b)Subparagraphs (i), (ia), (ib), (ii) and (iii) of paragraph (b) of subsection (1) of section 1084 shall apply for the purposes of this section as they apply for the purposes of that section.

(2)Notwithstanding any other provision of the Tax Acts, where in relation to a chargeable period a company fails to deliver a return of income for the chargeable period on or before the specified return date for the chargeable period, then, subject to subsections (3) and (4), the following provisions shall apply:

(a)any claim in respect of the chargeable period under section 308(4), 396(2), 396A(3) or 399(2) shall be so restricted that the amount by which the company’s profits of that or any other chargeable period are to be reduced by virtue of the claim shall be 50 per cent of the amount it would have been if this section had not been enacted,

(b)the total amount of group relief which the company may claim in respect of the chargeable period shall not exceed 50 per cent of the company’s profits of the chargeable period as reduced by any other relief from tax other than group relief,

(ba)the total amount of the relevant trading loss referred to in subsection (2) of section 396B for the chargeable period shall be treated for the purposes of that section as reduced by 50 per cent,

(c)the total amount of the loss referred to in subsection (1) of section 420 for the chargeable period and the total amount of the excess referred to in subsection (2), (3) or (6) of that section for that period shall each be treated for the purposes of Chapter 5 of Part 12 as reduced by 50 per cent,

(ca)the total amount of the loss or excess referred to in subsection (3) of section 420A for the chargeable period shall be treated for the purposes of Chapter 5 of Part 12 as reduced by 50 per cent,

(cb)the total amount of the relevant trading loss referred to in subsection (2) of section 420B for the chargeable period shall be treated for the purposes of Chapter 5 of Part 12 as reduced by 50 per cent,

(d)[deleted]

(e)[deleted]

(3)Subject to subsection (4), any restriction or reduction imposed by paragraph (a), (b), (ba), (c), (ca) or (cb) of subsection (2) in respect of a chargeable period in the case of a company which fails to deliver a return of income on or before the specified return date for the chargeable period shall apply subject to a maximum restriction or reduction, as the case may be, of €158,715 in each case for the chargeable period.

(4)Where in relation to a chargeable period a company, having failed to deliver a return of income on or before the specified return date for the chargeable period, delivers that return before the expiry of 2 months from the specified return date for the chargeable period, paragraphs (a) to (cb) of subsection (2) shall apply as if the references in those paragraphs to ’50 per cent’ were references to ’75 per cent’ in the case of paragraphs (a) and (b) and ’25 per cent’ in the case of paragraphs (ba), (c), (ca) and (cb) subject to a maximum restriction or reduction, as the case may be, of €31,740.

1086.

Publication of names of tax defaulters.

(1)In this section –

“the Acts” means –

(a)the Tax Acts,

(aa)Parts 18A, 18B, 18C and 18D,

(b)the Capital Gains Tax Acts,

(c)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(d)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(e)the Stamp Duties Consolidation Act, 1999, and the enactments amending or extending that Act

(f)Part VI of the Finance Act, 1983,

(g)the Customs Acts,

(h)the statutes relating to the duties of excise and to the management of those duties,

(i)the Finance (Local Property Tax) Act 2012 and the enactments amending and extending that Act,

and any instruments made thereunder;

“tax” means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(2)The Revenue Commissioners shall, as respects each relevant period (being the period beginning on the 1st day of January, 1997, and ending on the 30th day of June, 1997, and each subsequent period of 3 months beginning with the period ending on the 30th day of September, 1997 and ending with the period ending on the 31st day of December 2021), compile a list of the names and addresses and the occupations or descriptions of every person –

(a)on whom a fine or other penalty was imposed or determined by a court under any of the Acts during that relevant period,

(b)on whom a fine or other penalty was otherwise imposed or determined by a court during that relevant period in respect of an act or omission by the person in relation to tax,

(c)in whose case the Revenue Commissioners, pursuant to an agreement made with the person in that relevant period, refrained from initiating proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) and, in place of initiating such proceedings, accepted or undertook to accept a specified sum of money in settlement of any claim by the Revenue Commissioners in respect of any specified liability of the person under any of the Acts for –

(i)payment of any tax,

(ii)except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of “the Acts”, payment of interest on that tax, and

(iii)a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver any return, statement, declaration, list or other document in connection with the tax, or

(d)in whose case the Revenue Commissioners, having initiated proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b), and whether or not a fine or penalty of the kind mentioned in those paragraphs has been imposed or determined by a court, accepted or undertook to accept, in that relevant period, a specified sum of money in settlement of any claim by the Revenue Commissioners in respect of any specified liability of the person under any of the Acts for –

(i)payment of any tax,

(ii)except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of “the Acts”, payment of interest on that tax, and

(2A)Subject to subsection (2D), for the purposes of subsection (2), the reference to a specified sum in paragraphs (c) and (d) of that subsection includes a reference to a sum which is the full amount of the claim by the Revenue Commissioners in respect of the specified liability referred to in those paragraphs. Where the Revenue Commissioners accept or undertake to accept such a sum, being the full amount of their claim, then –

(a)they shall be deemed to have done so pursuant to an agreement, made with the person referred to in paragraph (c), whereby they refrained from initiating proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) of subsection (2), and

(b)that agreement shall be deemed to have been made in the relevant period in which the Revenue Commissioners accepted or undertook to accept that full amount.

(2B)For the purposes of this section, where the Revenue Commissioners –

(a)accepted or undertook to accept a specified sum or an adjusted specified sum (within the meaning of subsection (2C) or (2D)), as the case may be, under subsection (2)(c), including as applied by subsection (2C) or (2D), or

(b)accepted or undertook to accept a specified sum or an adjusted specified sum (within the meaning of subsection (2C) or (2D)), as the case may be, under subsection (2)(d), including as applied by subsection (2C) or (2D),

and the person fails to pay the specified sum or the adjusted specified sum, as the case may be, of money within the relevant period, the person shall nevertheless be included on the list referred to in subsection (2).

(2C)

(a)In this subsection –

“adjusted specified sum” means the total claim sum less the qualifying disclosure sum;

“disclosing person” means a person who makes a qualifying disclosure;

“qualifying disclosure” means a qualifying disclosure referred to in subsection (4)(a);

“qualifying disclosure sum” means the part of the total claim sum that is in respect of the matter to which a qualifying disclosure relates;

“relevant matters”, in relation to a disclosing person, means matters occasioning a liability of the kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, which are known or become known to the Revenue Commissioners or any of their officers;

“total claim sum” means the specified sum, in respect of the specified liability (in respect of both the matter to which a qualifying disclosure relates and the relevant matters), referred to in paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person.

(b)Notwithstanding subsection (4)(a), where the Revenue Commissioners –

(i)pursuant to an agreement of a type referred to in paragraph (c) of subsection (2), or

(ii)in the circumstances described in paragraph (d) of subsection (2),

accept or undertake to accept a specified sum of money in settlement of any claim by them in respect of a specified liability, referred to in paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person, and the specified liability comprises of the liability relating to the matter in respect of which the person had voluntarily furnished a qualifying disclosure and the liability in respect of relevant matters, then paragraph (c) or (d) of subsection (2), as the case may be, shall apply in relation to the disclosing person in respect of the relevant matters, subject to the following modifications:

(I)a reference to a specified sum shall be construed as a reference to an adjusted specified sum;

(II)a reference to a specified liability, shall be construed as a reference to the part of the specified liability relating to the relevant matters;

(III)the reference in paragraph (c) of subsection (2) to an agreement made by the Revenue Commissioners with a person whereby they accepted or undertook to accept a specified sum of money in settlement of any claim by them in respect of any specified liability of the person, shall be construed as a reference to an agreement (in this clause referred to as the “second mentioned agreement”) made by the Revenue Commissioners with the disclosing person whereby they accepted or undertook to accept an adjusted specified sum of money in settlement of any claim by them in respect of the part of the specified liability of the disclosing person relating to the relevant matters, and the second mentioned agreement shall be deemed to have been made in the relevant period in which the Revenue Commissioners accepted or undertook to accept the total claim sum.

(2D)

(a)In this subsection –

“adjusted specified sum” means the total claim sum less the qualifying disclosure sum;

“disclosing person” means a person who makes a qualifying disclosure;

“qualifying disclosure” means a qualifying disclosure referred to in subsection (4)(a);

“qualifying disclosure sum” means the part of the total claim sum that is in respect of the matter to which a qualifying disclosure relates;

“total claim sum” means the sum, being the full amount of the claim by the Revenue Commissioners (in respect of both the matter to which a qualifying disclosure relates and the relevant matters) in respect of a liability, of a kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person.

(b)Notwithstanding subsection (4)(a), where the Revenue Commissioners accept or undertake to accept a sum which is the full amount of their claim in respect of a liability, of a kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person and the liability comprises of the liability relating to the matter in respect of which the disclosing person had voluntarily furnished a qualifying disclosure and the liability in respect of relevant matters, the following shall apply in relation to the disclosing person in respect of the relevant matters:

(i)for the purposes of subsection (2), paragraph (c) or (d) of that subsection, as the case may be, shall apply, subject to the following modifications:

(I)a reference to a specified sum shall be construed as a reference to an adjusted specified sum;

(II)a reference to a specified liability, shall be construed as a reference to the part of the total claim sum relating to the relevant matters;

(ii)the Revenue Commissioners shall be deemed to have accepted or undertaken to accept, as the case may be, the adjusted specified sum pursuant to an agreement, of a type referred to in paragraph (c) of subsection (2), made in the relevant period in which the Revenue Commissioners accepted or undertook to accept the total claim sum.

(3)Notwithstanding any obligation as to secrecy imposed on them by the Acts or the Official Secrets Act, 1963 –

(a)the Revenue Commissioners shall, before the expiration of 3 months from the end of each relevant period, cause each such list referred to in subsection (2) in relation to that period to be published in Iris Oifigiúil, and

(b)the Revenue Commissioners may, at any time after each such list referred to in subsection (2) has been published as provided for in paragraph (a), cause any such list to be publicised or reproduced, or both, in whole or in part, in such manner, form or format as they consider appropriate.

(4)Paragraphs (c) and (d) of subsection (2) shall not apply in relation to a person in whose case –

(a)the Revenue Commissioners are satisfied that, before any investigation or inquiry had been started by them or by any of their officers into any matter occasioning a liability referred to in those paragraphs, the person had voluntarily furnished to them a qualifying disclosure (within the meaning of section 1077E, section 116 of the Value-Added Tax Consolidation Act 2010 or section 134A of the Stamp Duties Consolidation Act 1999, as the case may be) in relation to and full particulars of that matter,

(b)[deleted]

(c)the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)) referred to in paragraph (c) or (d), as the case may be, of subsection (2), including as applied by subsection (2C) or (2D), does not exceed the relevant amount referred to in paragraph (a) of subsection (4A) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or

(d)the amount of fine or other penalty included in the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)) referred to in paragraph (c) or (d), as the case may be, of subsection (2), including as applied by subsection (2C) or (2D), does not exceed 15 per cent of the amount of tax included in that specified sum or adjusted specified sum.

(4A)

(a)In this subsection –

“the consumer price index number” means the All Items Consumer Price Index Number compiled by the Central Statistics Office;

“the consumer price index number relevant to a year” means the consumer price index number at the mid-December before the commencement of that year expressed on the basis that the consumer price index at mid-December 2011 was 100;

“the Minister” means the Minister for Finance;

“the relevant amount” means €35,000.

(b)The Minister may, from time to time, by order provide, in accordance with paragraph (c), an amount in lieu of the relevant amount, or where an order has been made previously under this paragraph, in lieu of the amount specified in the last order so made.

(c)For the purposes of paragraph (b) the relevant amount or the amount referred to in the last previous order made under the said paragraph (b), as the case may be, shall be adjusted by –

(i)multiplying that amount by the consumer price index number relevant to the year in which the adjustment is made and dividing the product by the consumer price index number relevant to the year in which the amount was previously provided for, and

(ii)rounding the resulting amount up to the next €1,000.

(d)An order made under this subsection shall specify that the amount provided for by the order –

(i)takes effect from a specified date, being 1 January in the year in which the order is made, and

(ii)does not apply to any case in which –

(I)the specified liability referred to in paragraphs (c) and (d) of subsection (2), including as applied by subsection (2C) or (2D), or

(II)the aggregate referred to in subsection (4B)(b) in respect of paragraphs (a) and (b) of subsection (2),

includes tax, the liability in respect of which arose before, or which relates to periods which commenced before, that specified date.

(4B)Paragraphs (a) and (b) of subsection (2) shall not apply in relation to a person in whose case –

(a)the amount of a penalty determined by a court does not exceed 15 per cent of, as appropriate

(i)the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 1077E,

(ii)the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 116 of the Value-Added Tax Consolidation Act 2010, or

(iii)the amount of the difference referred to in subsection (7), (8) or (9), as the case may be, of section 134A of the Stamp Duties Consolidation Act 1999,

(b)the aggregate of –

(i)the tax due in respect of which the penalty is computed,

(ii)except in the case of tax due by virtue of paragraphs (g) and (h) of the definition of “the Acts”, the interest on that tax, and

(iii)the penalty determined by a court,

does not exceed the relevant amount referred to in paragraph (a) of subsection (4A) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or

(c)there has been a qualifying disclosure.

(5)Any list referred to in subsection (2) shall specify in respect of each person named in the list such particulars as the Revenue Commissioners think fit –

(a)of the matter occasioning the fine or penalty of the kind referred to in subsection (2) imposed or determined on the person or, as the case may be, the liability of that kind to which the person was subject,

(b)of any interest, fine or other monetary penalty, and of any other penalty or sanction, to which that person was liable, or which was imposed or determined on that person by a court, and which was occasioned by the matter referred to in paragraph (a), and

(c)of any amount of tax determined under the Acts, whether paid or not, by reference to which a penalty was determined by a court in accordance with section 1077B.

(5A)Without prejudice to the generality of paragraph (a) of subsection (5), such particulars as are referred to in that paragraph may include –

(a)in a case to which paragraph (a) or (b) of subsection (2) applies, a description, in such summary form as the Revenue Commissioners may think fit, of the act, omission or offence (which may also include the circumstances in which the act or omission arose or the offence was committed) in respect of which the fine or penalty referred to in those paragraphs was imposed or determined, and

(b)in a case to which paragraph (c) or (d) of subsection (2) applies, a description, in such summary form as the Revenue Commissioners may think fit, of the matter occasioning the specified liability (which may also include the circumstances in which that liability arose) in respect of which the Revenue Commissioners accepted, or undertook to accept, a settlement, in accordance with those paragraphs.

(5B)Any list referred to in subsection (2) shall, in a case to which subsection (2B) applies, specify, in such manner as the Revenue Commissioners think fit, that the person has failed to pay the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)), as the case may be, of money within the relevant period.

1086A.

Publication of names and details of tax defaulters.

(1)In this section –

‘the Acts’ means –

(a)the Tax Acts,

(aa)Part 4A,

(b)Parts 18A, 18B, 18C, 18D, 18E and 22A of this Act,

(ba)Part 22B,

(c)the Capital Gains Tax Acts,

(d)the Value-Added Tax Consolidation Act 2010, and the enactments amending or extending that Act,

(e)the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

(f)the Stamp Duties Consolidation Act 1999, and the enactments amending or extending that Act,

(g)Part VI of the Finance Act 1983,

(h)the Customs Acts,

(i)the statutes relating to the duties of excise and to the management of those duties,

(j)the Finance (Local Property Tax) Act 2012, and the enactments amending or extending that Act,

(k)the Energy (Windfall Gains in the Energy Sector) (Temporary Solidarity Contribution) Act 2023,

and any instruments made thereunder;

‘publication amount’ has the meaning given to it by subsection (6);

‘qualifying disclosure’ has the meaning given to it by, as the case may be, section 1077E or 1077F, as appropriate, section 116 or 116A, as appropriate, of the Value-Added Tax Consolidation Act 2010, section 99B or 99C, as appropriate, of the Finance Act 2001 or ssection 134A of the Stamp Duties Consolidation Act 1999;

‘relevant period’ means the period beginning on 1 January 2022 and ending on 31 March 2022, and each subsequent period of 3 months beginning with the period ending on 30 June 2022;

‘settlement amount’ has the meaning given to it by subsection (2);

‘tax’ means any tax, duty, levy or charge under the care and management of the Revenue Commissioners.

(2)The Revenue Commissioners shall, as respects each relevant period, compile a list of every person –

(a)on whom a fine or other penalty was imposed or determined by a court under any of the Acts during that relevant period,

(b)on whom a fine or other penalty was otherwise imposed or determined by a court during that relevant period in respect of an act or omission by the person in relation to tax,

(c)in whose case the Revenue Commissioners, pursuant to an agreement made with the person in that relevant period, refrained from initiating proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) and, in place of initiating such proceedings, accepted or undertook to accept an amount (in this section referred to as a ‘settlement amount’) in settlement of any claim by the Revenue Commissioners in respect of any liability of the person under any of the Acts for –

(i)payment of any tax or, in the case of a restriction of a repayment of any tax, so much of the repayment as is disallowed,

(ii)any surcharge in respect of that tax, if applicable,

(iii)interest on that tax and on that surcharge, if applicable, and

(iv)a fine or other monetary penalty in respect of that tax, including penalties in respect of the failure to deliver or produce any return, statement, declaration, list or other document or in respect of the delivery or production of any false or incorrect return, statement, declaration, list or other document in connection with that tax,

(d)in whose case the Revenue Commissioners, having initiated proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b), and whether or not a fine or penalty of the kind mentioned in those paragraphs has been imposed or determined by a court, accepted or undertook to accept, in that relevant period, a settlement amount in respect of any liability of the person under any of the Acts for –

(i)payment of any tax or, in the case of a restriction of a repayment of any tax, so much of the repayment as is disallowed,

(ii)any surcharge in respect of that tax, if applicable,

(iii)interest in respect of that tax and on that surcharge, if applicable, and

(iv)a fine or other monetary penalty in respect of that tax including penalties in respect of the failure to deliver or produce any return, statement, declaration, list or other document or in respect of the delivery or production of any false or incorrect return, statement, declaration, list or other document in connection with that tax.

(3)Notwithstanding any obligation imposed on the Revenue Commissioners under section 851A or any other enactment in relation to the confidentiality of taxpayer information (within the meaning of that section) –

(4)Where the Revenue Commissioners accept or undertake to accept a settlement amount in respect of the liability of a person referred to in paragraph (c) or (d), as the case may be, of subsection (2), then –

(a)they shall be deemed to have done so pursuant to –

(i)an agreement made with the person referred to in paragraph (c), whereby they refrained from initiating proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) of subsection (2), or

(ii)an agreement made with the person referred to in paragraph (d) of subsection (2) to accept a settlement amount,

and

(b)the agreement shall be deemed to have been made in the relevant period in which the Revenue Commissioners accepted or undertook to accept that full amount.

(5)For the purposes of this section, where the Revenue Commissioners accepted or undertook to accept a settlement amount under paragraph (c) or (d), as the case may be, of subsection (2), including any amount in respect of a liability relating to a matter in respect of which a person had voluntarily furnished a qualifying disclosure before any investigation or inquiry had been started by the Revenue Commissioners or by any of their officers into any matter occasioning a liability referred to in paragraph (c) or (d) of subsection (2), and the person fails to pay the settlement amount within the relevant period, the person shall nevertheless be included on the list referred to in subsection (2).

(6)

(a)In this section, ‘publication amount’ means the settlement amount reduced by –

(i)any amount of the claim by the Revenue Commissioners in respect of a liability relating to a matter in respect of which the Revenue Commissioners are satisfied that, before any inquiry or investigation had been started by them or by any of their officers into any matter occasioning a liability referred to in paragraph (c) or (d) of subsection (2), as the case may be, a person had voluntarily furnished a qualifying disclosure, and

(ii)any amount of the claim by the Revenue Commissioners in respect of a liability to tax, including a repayment of tax, and any surcharge or interest in respect of that amount of tax or repayment of tax, where that amount of tax does not attract a fine or other monetary penalty, including a fixed penalty,

with the tax, surcharge, interest and fine or penalty amounts all rounded down to the nearest €1.

(b)Any list referred to in subsection (2) shall specify in respect of each person included in the list:

(i)the name (including, where applicable, any trading name or previous name), address and occupation or description of that person;

(ii)the amount of tax, surcharge, interest in respect of that tax or that surcharge and fine or other monetary penalty included in the publication amount;

(iii)such particulars as the Revenue Commissioners think fit –

(I)of the matter occasioning the fine or penalty of the kind referred to in subsection (2) imposed on or determined in relation to the person or, as the case may be, the liability of that kind to which the person was subject, which may include –

(A)in a case to which paragraph (a) or (b) of subsection (2) applies, a description, in such summary form as the Revenue Commissioners may think fit, of the act, omission or offence (which may also include the circumstances in which the act or omission arose or the offence was committed) in respect of which the fine or penalty referred to in those paragraphs was imposed or determined, and

(B)in a case to which paragraph (c) or (d) of subsection (2) applies, a description, in such summary form as the Revenue Commissioners may think fit, of the matter occasioning the liability (which may also include the circumstances in which that liability arose) in respect of which the Revenue Commissioners accepted, or undertook to accept, a settlement in accordance with those paragraphs,

(II)of any interest, fine or other monetary penalty, and of any other penalty or sanction, to which that person was liable, or which was imposed on or determined in relation to that person by a court, and which was occasioned by the matter referred to in clause (I), and

(III)of any amount of tax determined under the Acts, whether paid or not, by reference to which a penalty was determined by a court in accordance with section 1077B.

(7)Any list referred to in subsection (2), in a case to which subsection (5) applies, shall specify in such manner as the Revenue Commissioners think fit, that the person has, failed to pay the settlement amount or the publication amount, as the case may be, within the relevant period.

(8)Paragraphs (a) and (b) of subsection (2) shall not apply in relation to a person in whose case –

(a)the amount of a penalty determined by a court does not exceed 15 per cent of, as appropriate –

(i)the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 1077E, or subsection (3) or (5), as the case may be, of section 1077F,

(ii)the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 116 or subsection (3) or (5), as the case may be, of section 116A, of the Value-Added Tax Consolidation Act 2010,

(iii)the amount of the difference referred to in subsection (11) or (12), as the case may be, of section 99B of the Finance Act 2001, or

(iv)the amount of the difference referred to in subsection (7), (8) or (9), as the case may be, or the amount referred to in subsection (9A), of section 134A of the Stamp Duties Consolidation Act 1999,

(b)the tax due in respect of which the penalty is computed does not exceed the relevant amount within the meaning of paragraph (a) of subsection (10) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or

(c)there has been a qualifying disclosure in relation to the matter in respect of which the fine or other penalty was imposed.

(9)Paragraphs (c) and (d) of subsection (2) shall not apply in relation to a person in whose case –

(a)the amount of tax forming part of the publication amount does not exceed the relevant amount within the meaning of paragraph (a) of subsection (10) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or

(b)the amount of fine or other penalty included in the publication amount does not exceed 15 per cent of the amount of tax included in that publication amount.

(10)

(a)In this subsection –

‘consumer price index number’ means the All Items Consumer Price Index Number compiled by the Central Statistics Office;

‘consumer price index number relevant to a year’ means the consumer price index number at the mid-December before the commencement of that year expressed on the basis that the consumer price index at mid-December 2016 was 100;

‘Minister’ means the Minister for Finance;

‘relevant amount’ means €50,000.

(c)For the purposes of paragraph (b) the relevant amount or the amount referred to in the last previous order made under the said paragraph (b), as the case may be, shall be adjusted by –

(ii)rounding the resulting amount up to the next €1,000.

(d)An order made under this subsection shall specify that the amount provided for by the order –

(i)takes effect from a specified date, being 1 January in the year in which the order is made, and

(ii)does not apply to any case in which –

(I)the liability referred to in paragraphs (c) and (d) of subsection (2), or

(II)the tax referred to in subsection (7)(b) in respect of paragraphs (a) and (b) of subsection (2),

includes tax, the liability in respect of which arose before, or which relates to periods which commenced before, that specified date.

(e)An order under this subsection shall be laid before Dáil Éireann as soon as may be after it has been made and, if a resolution annulling the order is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.

(11)Any list referred to in subsection (2) shall be retained on the website maintained by the Revenue Commissioners for not more than 2 years from the date of its publication as provided for in subsection (3)(a).

Revenue Offences

TAXES CONSOLIDATION ACT

Penalties, Revenue Offences, Interest on Overdue Tax and Other Sanctions (ss. 1052-1086)

Income tax and corporation tax penalties (ss. 1052-1070)

Penalties for failure to make certain returns, etc.

Penalty for fraudulently or negligently making incorrect returns, etc.

Penalties in the case of a secretary of a body of persons.

Penalty for assisting in making incorrect returns, etc.

Penalty for false statement made to obtain allowance.

Fine for obstruction of officers in execution of duties.

Refusal to allow deduction of tax.

Power to add penalties to assessments.

Proceedings against executor or administrator.

Recovery of penalties.

Proceedings where penalty recoverable cannot be definitely ascertained.

Time limit for recovery of fines and penalties.

Time for certain summary proceedings.

Mitigation and application of fines and penalties.

False evidence: punishment as for perjury.

Admissibility of statements and documents in criminal and tax proceedings.

Failure to act within required time.

Evidence of income.

Saving for criminal proceedings.

Other corporation tax penalties (ss. 1071-1076)

Penalties for fraudulently or negligently making incorrect returns, etc.

Penalties for failure to furnish particulars required to be supplied by new companies.

Penalties for failure to give notice of liability to corporation tax.

Penalties for failure to furnish certain information and for incorrect information.

Supplementary provisions (Chapter 2).

Capital gains tax penalties (s. 1077)

Penalties for failure to make returns, etc. and for deliberately or carelessly making incorrect returns.

Determination of Penalties and Recovery of Penalties (ss. 1077A-1077D)

Interpretation (Chapter 3A).

Penalty notifications and determinations.

Recovery of penalties.

Proceedings against executor, administrator or estate.

Chapter 3B Income Tax, Corporation Tax and Capital Gains Tax: Penalties for false returns, etc. (ss. 1077E-1077F)

Penalty for deliberately or carelessly making incorrect returns, etc.

Penalty for deliberately or carelessly making incorrect returns or failing to make certain returns, etc.

Revenue offences (ss. 1078-1079)

Revenue offences.

Concealing facts disclosed by documents.

Presumptions.

Provision of information to juries.

Duties of relevant person in relation to certain revenue offences.

Interest on overdue tax (ss. 1080-1083)

Interest on overdue income tax, corporation tax and capital gains tax.

Interest on overdue tax – supplementary provision.

Covid-19: special warehousing and interest provisions (income tax).

Covid-19: interest charge on relevant person under section 1080B.

Effect on interest of reliefs given by discharge or repayment.

Interest on overdue income tax and corporation tax in cases of fraud or neglect.

Application of sections 1080 to 1082 for capital gains tax purposes.

Other sanctions (ss. 1084-1086)

Surcharge for late returns.

Corporation tax – late returns: restriction of certain claims for relief.

Publication of names of tax defaulters.

Publication of names and details of tax defaulters.

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