Key highlights: tax collection and compliance in Ireland

The Revenue Commissioner's latest Annual Report details another strong year in the administration and collection of taxes, highlighting the funding of public services and Ireland’s economic stability.

Reflecting continued strong activity, the Tax Appeals Commissioners have delivered 1,185 determinations since 2016, and notably resolved 204 cases in 2024 alone.

In this article, Ireland's Tax and Dispute Resolution teams provide a summary of the Revenue Commissioner’s (Revenue) Annual Report 2024 and the proposed reforms to the Tax Appeals Commission, outlining key trends, legislative updates and practical implications for businesses and taxpayers.

Key trends and outcomes

Revenue’s Annual Report highlights the effective collection of taxes and the ongoing success of Revenue’s comprehensive audit and compliance strategy in 2024:

• the rate of timely and accurate tax filings remained high, above 97% for major taxes, reflecting strong compliance levels across the business and individual taxpayer sectors
• targeted compliance projects in sectors such as construction, hospitality and online trading revealed material non-compliance, resulting in significant tax settlements and ongoing monitoring
• Revenue invested in enhanced data-driven risk profiling, which further improved the targeting of audit and compliance operations
• only approximately 30% of Tax Appeals have legal representation to defend their position
• of the 165 Tax Appeal Commissioners' determinations in 2025 the majority relate to Income Tax. The corporate tax cases deal with the trading status of transactions, research and development tax credit claims and deductibility of withholding taxes. A large portion related to appeals concerning the Liberty Syndicates (2019) that were heard by the Irish High Court and the Court of Appeal

You can read the Revenue Commissioners' Annual Report 2024 in full here.

Tax collection

• Total net tax receipts for 2024 reached €87.3 billion, representing a modest year-on-year increase, attributable to continued economic growth and effective compliance activity.
• The largest contributors included income tax, corporation tax, and VAT. Income tax and Universal Social Charge receipts amounted to €31.2 billion, while corporation tax receipts reached €21.7 billion, reflecting the ongoing prominence of multinational activity in Ireland’s economy.
• Customs and excise duties contributed €6.9 billion, and VAT revenues stood at €18.2 billion.

Revenue audits and compliance interventions

• In 2024, Revenue conducted over 450,000 compliance interventions, including audits, risk reviews and assurance checks.
• Revenue audits and investigations yielded €509 million in additional tax, interest, and penalties from 3,620 audits and investigations.
• The focus of audit activity remained on high-risk sectors and cases identified via sophisticated risk analysis using Revenue’s digital and data analytics capabilities.
• Self-correction opportunities for taxpayers and enhanced voluntary disclosure options contributed to improved compliance behaviour, with voluntary disclosures amounting to €84 million as part of audit settlements.
• Revenue continued to prioritise tackling aggressive tax avoidance, shadow economy activity and non-declared income, supported by cross-border co-operation and the use of international information exchange.

New Tax Appeals Commissioner Heads of Bill

In 2024, the Irish government published the Heads of Bill for the Tax Appeals Commissioner (Amendment) Bill (the Bill), signalling a significant enhancement of Ireland’s tax dispute resolution framework.

Key objectives

The Heads of Bill aim to modernise and strengthen the operation of the Tax Appeals Commission (TAC), improving efficiency, transparency, and independence in the process of resolving tax disputes between taxpayers and Revenue.

Notable provisions

• Structural reform: the Bill proposes amendments to the governance structure by introducing additional commissioners and reinforcing their independence in line with best international practice
• Enhanced powers: the commissioners will be granted expanded procedural and case management powers to expedite hearings and manage caseloads more effectively
• Digital transformation: there is a clear focus on digitisation, allowing for electronic filing, virtual hearings and more efficient management of documentation and evidence
• Transparency and oversight: provisions are introduced to facilitate the publication of anonymised determinations and improve reporting, increasing clarity for taxpayers regarding the appeals process
• Procedural simplification: the Heads of Bill envisage a simpler, more user-friendly appeals process, with clearer guidance for taxpayers and greater emphasis on pre-hearing settlement and alternative dispute resolution
• Review mechanisms: the reforms seek to introduce or clarify internal review and rectification mechanisms to ensure fairness and accuracy in determinations

Impact

These proposed reforms align the Irish tax appeals process more closely with international standards and are widely expected to enhance the efficiency and accessibility of tax dispute resolution, providing greater certainty to taxpayers and strengthening Ireland’s international reputation for fair and effective tax administration.

How Ogier can help

We have significant experience to ensure that client objectives are met on time and on budget across a broad range of tax disputes. We are recognised for our expertise resolving large, complex and high value disputes and our Dispute Resolution experts have successfully acted in the Tax Appeals Commission and litigated in all courts including the Irish High Court, the Irish Commercial Court, the Irish Court of Appeal, the Irish Supreme Court and Court of Justice of the European Union. Contact our Tax experts in Ireland via the contact details provided below.

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Disclaimer

This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.

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