Revenue could lose tax defaulters' list

Revenue unlikely to be significantly impacted by potential loss of tax defaulters' list

Revenue will lose an important tool in its enforcement efforts if it is forced to end the publication of its tax defaulters' list, according to Cormac Kelleher, tax partner with Mazars.

Cormac Kelleher joined RTE’s Morning Ireland Show on Monday 17 April, 2023, where he commented on a recent ruling by the European Court of Human Rights that found in favour of a Hungarian businessman, who took a case against a similar 'name and shame' list that is compiled by Hungarian tax authorities. The Court ruled that the publication of such a list was a breach of the taxpayers right to privacy.

Revenue has been publishing its own tax defaulters' list for 40 years and it is seen as an effective way of getting people to cooperate with the authority. Ireland's Revenue Commissioners must now examine the ruling to see what impact it has on its own operations. 

A change in Revenue practice would require legislative change. If such a change occurred, Revenue will continue to have a number of tools available to it. The weight of an audit, and an adverse finding, will still be significant, even if it is kept private.

Listen to tax partner Cormac Kelleher featured on RTE’s Morning Ireland Show.

If you have any questions in relation to the above, or if you would like to discuss this topic further, please contact a member of the Mazars tax team.