Dáil Éireann Debate, Tuesday - 25 November 2025
274. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the number of social media influencers registered for taxation with the Revenue Commissioners, by county; the number that have been audited over the past five years; the number of auditors that have been assigned to such work; the number of influencers that have been subjected to fines; and if he will make a statement on the matter. [65755/25]
View answerRevenue monitors tax compliance through a range of risk identification, assessment and evaluation programmes and processes that are supported by data analytics and interrogation of the wide range of information available. This includes, among other sources, information received from third parties such as online platform operators. I am informed by Revenue that it is aware of, and monitors, information which is available in the public domain, matching this data with its own records and cross-checking with taxpayer declarations. This enables Revenue to highlight discrepancies and identify those who may not be fully compliant with their tax obligations.
I am advised that Revenue uses a European standard classification system, known as ‘NACE’ to categorise the economic activities or sectors of taxpayers. In the NACE system, engagement in social media and other online platforms is not separately categorised. In addition, these types of operations are often part of wider economic activities undertaken by taxpayers and it is therefore not possible for Revenue to identify or report on the registrations specific to this sector.
In relation to those using social media and other online platforms to conduct business activities, Revenue is aware that this practice has become more prevalent in recent years. This is, therefore, an emerging area of focus within Revenue’s ongoing programmes to support voluntary compliance and address areas of non-compliance. The tax obligations applicable to influencers, content creators or other individuals operating through online platforms are no different than those operating in other sectors. Receipts, whether monetary or non-monetary, received in connection with the provision of a service are treated as income for the provision of the related service.
In July 2025, Revenue published new Tax and Duty manuals providing guidance on the VAT treatment of social media influencers and on the tax treatment of income derived from social media and certain promotional activities. The manuals set out the tax compliance obligations of persons engaged in such activities and are available on the Revenue website at :
www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part03-taxable-transactions-goods-ica-services/Services/vat-treatment-of-social-media-influencers.pdf and
www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-04/04-01-22.pdf.
In addition, where an individual receives a gift from somebody or has the free use of somebody’s property, which is not received in connection with the provision of a service, they may be required to submit a Capital Acquisitions Tax (CAT) return and pay any corresponding liability.
In the period 2020 – 2025, Revenue completed 77 Level 2 compliance interventions in relation to social media influencers, content creators or other individuals operating through online platforms. Total yield arising from these interventions amounted to €3,319,331. During the same period, Revenue issued 457 Level 1 compliance intervention notices to individuals involved in online business activities. These interventions are designed to support voluntary compliance and form part of Revenue’s broader Compliance Intervention Framework. The interventions were undertaken by Revenue’s audit and compliance teams based in Compliance Branches across the country; these teams carry out interventions across multiple sectors and are not assigned to social media and related activity on a full-time basis.
