Revenue Commissioners

Wednesday, 21 January 2026

Questions (73)

Mattie McGrath

Question:

73. Deputy Mattie McGrath asked the Tánaiste and Minister for Finance his views on whether it is appropriate that Revenue officials would attend and interrogate stall holders at Christmas craft fairs in County Tipperary before Christmas; if this is official Government policy to interrogate stall holders at Christmas craft fairs; if it is a policy that supports our arts, heritage and culture and the future of our traditional crafts; if it risks losing traditional crafts as crafters will have no avenue to share their crafts with the public without being penalised by Revenue; if these actions are likely to be repeated going forward; and if he will make a statement on the matter. [4567/26]

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Written answers

Tánaiste and Minister for Finance

Revenue’s mission is to serve the community by fairly and efficiently collecting taxes and duties and implementing custom controls. Revenue is independent in the operation of its functions.

I am advised by Revenue, that Chapter 4 Part 38 of the Taxes Consolidation Act 1997 confers certain statutory powers, which permit Revenue to conduct unannounced site visits to business premises, including markets and other business venues The purpose of these visits is to promote voluntary tax compliance, educate and offer advice to businesses, assist with tax registrations, ensure equity for all businesses and support legitimate business creating a level playing field for all traders.

Revenue’s activities are reported upon annually in their published annual reports which includes full details on the range of outreach programmes and information campaigns, undertaken by Revenue annually, to strengthen voluntary compliance through education and awareness.

Revenue’s activities in facilitating compliance and confronting non-compliance are also fully reported upon in Revenue’s published annual reports.