asked the Minister for Finance the number of those engaged primarily in the detection and prosecution of tax evasion and fraud; the location by region of such persons; the amount by which such number has increased and decreased for each of the years 1985 to 1988; and whether he has satisfied himself with the current level of resources devoted to such activities.

The number of staff engaged primarily in detection and prosecution of tax evasion and fraud is as per tabular statement attached.

I am satisfied that the current level of resources is sufficient to provide an effective deterrent to tax evasion and fraud and to allow for the prosecution of offenders.

The following is the tabular statement:

Office of the Revenue Commissioners

Staff employed primarily on detection of tax evasion and fraud

Staff employed primarily on prosecution of tax evaders

(Limerick East): Does the tabular statement include the staff of sheriffs' offices?

I am not sure. The statement includes staff employed primarily on prosecution of tax evaders. I will get the information for the Deputy and forward it to him.