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Assignment of Responsibilities under the
Public Service Management Act 1997




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Revenue logo  Revenue




Role of Revenue

The Office of the Revenue Commissioners was established under the Revenue Commissioners Order, SI No 2/1923. The Order provided for a Board of Commissioners, comprising three Commissioners each appointed by the Taoiseach. All Commissioners are Secretary General level and one is appointed by the Minister for Finance as Chairman. The Chairman of the Board is also the Accounting Officer for Revenue.

The Mission Statement of Revenue is:

'To serve the community by fairly and efficiently collecting taxes and duties and implementing Customs controls.'

Staff and Geographical Spread

There is over 6,600 staff working in Revenue, dealing with 3.5 million personal and business taxpayers. It is a highly decentralised organisation with offices in all parts of the country.

Core Business

The core business is the assessment and collection of taxes and duties. Revenue's mandate derives from obligations imposed by statute and by Government and as a result of Ireland's membership of the European Union. In broad terms the work includes -

  • Collection of €58.4 billion in taxes and duties for the Exchequer in 2019
  • Administering the Customs regime for the control of imports and exports and collection of duties and levies on behalf of the EU
  • Working in co-operation with other State Agencies in the fight against drugs and in other cross Departmental initiatives
  • Carrying out Agency work for other Departments
  • Collection of PRSI for the Department of Employment Affairs and Social Protection
  • Provision of policy advice on taxation issues.

The administration and management of taxes and customs is vested in the Revenue Commissioners, who are independent in the performance of their functions for the purposes of relevant enactments as listed in Section 101 (3) of the Ministers and Secretaries (Amendment) Act 2011.


Revenue’s governance structures ensure that we achieve our strategic goals, that we deliver our business programmes cost-effectively, and that we meet all relevant regulatory requirements.  Revenue’s Board meets regularly to deal with a broad range of issues pertaining to Revenue, including strategic direction, the setting of key corporate priorities, financial and risk management, internal audit reports and minutes of Audit Committee meetings, resource deployment, senior management appointments and performance. The Board reviews compliance with other legislation such as the Ethics in Public Office Acts, the Freedom of Information Acts and the Prompt Payment of Accounts legislation.

The Office of the Comptroller and Auditor General audits the account of receipt of revenue of the State collected by Revenue. The Office of the Comptroller and Auditor General also carries out examinations on a cyclical basis. Matters arising from these examinations are published in Reports of the Comptroller and Auditor General. Matters reported on include tax collected, expenditure, systems, procedures and practices as well as in-depth examinations of selected Revenue activities.

As Accounting Officer, the Revenue Chairman appears before the Committee of Public Accounts to deal with issues arising from Reports by the Comptroller and Auditor General and other matters relating to the activities of the Office that the Committee wish to discuss.


The organisation comprises of 16 Divisions:

  • Collector-General’s Division     
  • Corporate Services Division
  • Customs Division                                                         
  • Information, Communications Technology and Logistics Division
  • Investigations and Prosecutions Division       
  • Accountant General’s and Strategic Planning Division
  • Revenue Solicitors Division                              
  • Business Taxes Policy & Legislation Division    (Revenue Legislative Services)
  • Indirect Taxes Policy & Legislation Division       (Revenue Legislative Services)
  • International Tax Division                                   (Revenue Legislative Services)
  • Personal Taxes Policy & Legislation Division     (Revenue Legislative Services)
  • Business Division
  • Large Cases – High Wealth Individuals Division
  • Large Corporates Division
  • Medium Enterprises Division
  • Personal Division

A formal system of delegation to each Assistant Secretary is in place, in accordance with the Public Service Management Act, with specified lines of responsibility and accountability to the Board. These responsibilities include the management of risk and of divisional resources.  Each Head of Division reports directly to either the Chairman or one of the Commissioners and all Divisional Heads are accountable to the Board for matters delegated to him/her.

A Management Advisory Committee (MAC), consisting of the Board and all Heads of Division (at Assistant Secretary level), meets at least once a month to monitor performance across the organisation. The MAC reviews programmes and priorities to ensure they remain responsive to emerging developments, deals with business issues that have cross-divisional impact and plays a key role in managing corporate risk. There are several standing MAC Sub-groups that assist in managing operational performance, strategic investment and corporate risk. These include the Business Management Executive, the Information Technology Executive and the Risk Management Committee.

Contacting Revenue

The quickest and easiest way for you to manage your tax affairs is to use our online services .

You can also find the correct contact details for your query by selecting the appropriate area from the Contact Us section of the Revenue website.