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This chapter examines the controls in place in relation to the administration and collection of motor tax and the potential impact on motor tax collection arising from alleged bogus conversions of passenger vehicles to the less-heavily taxed category of commercial vehicles.

The report reviews Revenue’s approach to the assessment and collection of carbon taxes and assesses whether the increases in carbon tax receipts since 2020 have been allocated and spent on the specified initiatives.

The report reviews Revenue's systems and procedures in place to facilitate the assessment and collection of tax on sugar-sweetened drinks, the systems used to identify those liable to the tax and any compliance work undertaken.

The report reviews Revenue’s approach to monitoring and managing taxpayer compliance, focussing on the measures it has in place to assess, detect and deter non-compliance.

An appeal by a retailer against a Revenue assessment of a plastic bag levy liability of €36.6 million was settled for €5 million. A review was undertaken of the case to establish the circumstances that led to an outcome that was considerably less than the original assessed.

This report reviews trends in corporation tax losses, related verification work undertaken by Revenue and the use of data on corporation tax losses for planning and forecasting purposes.

This report reviews Revenue’s controls over access to the Tax Debt Warehousing Scheme, management of the debt warehoused and compliance work undertaken.

The report reviews Revenue’s controls over its property database, the accuracy of valuations declared and the timely collection of the tax from liable persons.

This report reviews the movement in the share of lottery sales proceeds transferred to the Exchequer; whether the proceeds are being transferred to the Central Fund in a timely manner and how unclaimed prize money is used.

This chapter reviews Revenue's decision in March 2020 to suspend the six monthly periodic reviews of the tax clearance status of businesses.