730. Deputy Pa Daly asked the Tánaiste and Minister for Finance his estimate of the annual loss in VAT and other Exchequer receipts arising from illegal or non-compliant solid fuel trading; and whether additional resources are being considered to strengthen enforcement activities. [60721/26]

I am advised by Revenue that while it does not estimate a tax gap for the annual loss arising from illegal or non-compliant solid fuel trading, Revenue assures me that combatting the risk of potential Solid Fuel Carbon Tax (SFCT) and VAT evasion in the solid fuel sector is a priority for Revenue.

Revenue has measures to ensure that it appropriately tackles Solid Fuel Carbon Tax (SFCT) and VAT evasion in the solid fuel sector.

Revenue operates a multi?tax compliance framework - SFCT and VAT checks in the solid fuel sector are integrated into Revenue’s broader, risk?based and intelligence?driven compliance programme. Compliance interventions, particularly those conducted in the border counties, have enhanced Revenue’s understanding of the solid fuel supply chain and have generated important sectoral intelligence to support the development of targeted compliance strategies. This intelligence is further enhanced by cooperation and collaboration with HM Revenue and Customs in Northern Ireland.

Revenue’s outdoor and uniformed staff integrate SFCT and VAT checks into their wider field operations, and visits to fuel retailers. SFCT and VAT issues may be examined as part of cross tax head checks. Where under?declaration or non?payment is suspected, Revenue fully investigates and seeks to collect unpaid tax, interest, and penalties.

Revenue continuously reviews the deployment of its compliance and enforcement resources across all sectors, including the solid fuel sector, in line with emerging risks and intelligence.

As with all taxes and duties, Revenue welcomes and acts on intelligence received from businesses or from members of the public regarding actual or suspected tax non-compliance activity. Details can be provided in confidence to Revenue by phone to 1800 295 295. Alternatively, information can also be provided in confidence via the Revenue website or alternatively can be submitted directly to any Revenue office in writing.