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EAK8FK Overhead view of student doing homework at round table, using laptop and digital tablet. Image shot 2014. Exact date unknown.

Revenue Audit Penalties Table


Where an outstanding liability to tax has been identified as part of a Revenue intervention or arising from an Appeal Revenue may seek to impose statutory penalties on the taxpayer. The level of penalty is dependent on the nature of the tax default (deliberate versus careless behaviour, as well as the amount of the tax default when compared to the total tax liability for that tax type in the relevant year. Set to below are the applicable statutory penalties that may be applied.

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