I am advised by Revenue that in the past four years (i.e., 01/06/2020 – 31/05/2024), 115 compliance interventions have been opened in respect of individuals aged over 80 years.
The Deputy will wish to note that Revenue operates a 3 Level Compliance Intervention Framework, designed to provide a consistent graduated response to risks identified in the taxpayer base. This Framework applies from 1 May 2022. The above figure includes all Level 2 interventions carried out under this Framework (comprising 98 Risk Reviews and 9 Audits) as well as 8 Audits carried out prior to 1 May 2022.