Revenue Over the Years 1977 - 1985
As the country became a full EEC member change was becoming a way of life in Revenue. Chairman Duignan had retired in 1976 and was succeeded by Commissioner Richardson. The new Board member was Michael K.O'Connor. A native of Co. Kildare and a barrister-at-law, he had spent his career in the former Estate Duty Office and was the author of several published works on Death Duties and Estate Duties.
By 1977, the Data Processing section had assumed such importance in operations that it became a Revenue Division. In that year, the writing was on the wall for Revenue's ubiquitous Leabhar an Ama (Attendance Book) when flexitime was introduced (initially in Findlater House). Tom Tuathaigh, remembered for his support of Revenue sporting activities, as well as his major contribution to the Organisation, was appointed Chief Inspector of Taxes in that year. His untimely death took place four years later. Soccer teams from different parts of Revenue still compete each year for the Tom Tuathaigh Cup.
That year, the male bastion of outdoor C&E grades became open to women. In this context, people like Mary Lee and the late Eilish Lynch cannot be forgotten. While they did not exactly chain themselves to railings, they had campaigned for equality over many years. In fact, it was not until the 1960's that women were allowed to work in dockland Revenue offices and when they did, the same Mary Lee was one of the first C&E women to work in Dublin Port.
1978, the year of three Popes, was to see other changes in Revenue. Comhaltas Cána, the former Association of Officers of Customs & Excise, ceased as a separate organisation and amalgamated with the Public Service Executive Union (PSEU). In that year, excise duty on tobacco became chargeable on the end-product, rather than the leaf. Commissioner Maguire retired and Séamus Mac Garbhaigh was appointed to the Board. A native of Carrickmacross, Co. Monaghan, Mac Garbhaigh was a former Superintendent, C&E.
The Camp David talks brought peace to the Middle East but clouds of war gathered as Ayatollah Khomeini came to power in Iran in 1979. Revenue's anti tax evasion campaign continued and Inspectors had been empowered to examine books and records on trading premises. Special Enquiry units were set up to tackle the black economy and 10,000 new cases with tax liabilities were identified in the first year. At the same time, Revenue was further modernised when systems changed from paper to direct electronic key-to-disk operations. The old look of Revenue offices, with mountains of paper and files, was fast fading into memory.
This year saw Margaret Thatcher elected Britain's first woman Prime Minister. As her curtain rose, the final curtain was falling for macho screen-star, John Wayne. His portrayal of Seán Thornton, in The Quiet Man, was dear to many Irish hearts as was the making of the movie in Cong and Connemara. The movie was adapted from a story by Revenue's Maurice Walsh who had died in 1964.
The eleven week backlog arising out of a postal dispute wreaked havoc in Revenue offices around the country. While thousands of claims and amendments had been dealt with by phone or over the public counter, tax offices were inundated after the dispute was settled. It took months of overtime and a trojan effort to clear the decks. 1979 was the year of Pope John Paul II's visit to Ireland when the euphoric scenes were reminiscent of President Kennedy's visit. It wasn't only Europe coming to Ireland but Ireland was also actively participating in European affairs with the country's first direct elections to the European Parliament.
The London Conjoint Office, in operation since the Double Taxation (Residence) Agreement of 1926, finally closed its doors in 1980 when the last Irish Revenue official returned home. Another Revenue chapter was closed when the old proof system of testing the strength of alcohol, that had served since 1820, was replaced by a new European method. When Commissioner O'Connor retired, he was succeeded by Patrick McMahon. A Donegal man, McMahon had spent most of his career in the Taxes Secretariat. He was to become Chairman when Richardson retired and Séamus Páircéir joined the Board. A former Director of Establishments, Páircéir had been actively involved in Revenue computerisation and the setting up of collection systems in the Office of the Collector-General.
In 1980, the wreck of the 'unsinkable Titanic' was reported to have been located by a team funded by a Texan oil millionaire. In a Tipperary bog, a man with a metal detector, unearthed the priceless Derrynaflan Chalice. It now has pride of place in our National Museum. The Commission on Taxation chaired by Dr. Miriam Hederman-O'Brien, submitted several reports on Irish taxation systems.
Increased revenue yields were reflected mainly in the new taxes, the operation and administration of which required more hands on deck. Almost half of the 7,588 people working in Revenue during 1981 were engaged on taxes work. Many old Revenue buildings were beginning to burst at the seams, creating logistical concerns for Accommodation Branch. As early as 1975 sections of Revenue had moved from Dublin Castle to Castle House and Wicklow House. These included Superintendents' of Customs & Excise and several C&E Divisions. The Accountant General's Branch had also transferred to Castle House from the Castle's beautiful Clock Tower, a building dear to the hearts and lenses of photographers and souvenir calendar people. Some of the traditional Revenue addresses were decommissioned or part-decommissioned for refurbishment. In 1982 the Government allocated £22m to be spent on Dublin Castle. Funds were also provided for the preservation and refurbishment of Dublin's Custom House and other public buildings. Revenue, in a few short years, was to become the third-highest occupier of public sector buildings in the State.
1982 began with the country's heaviest snowfall in years. Tales of this time have gone down in the annals of public houses, like the night of the Big Wind and the frosts of yesteryear. That year saw Britain and Argentina at war over the Falkland Islands. New legislation introduced the collection of VAT on goods at the point of import and, for the first time, legal and other services became liable to this tax. Penalties were also increased.
The following year, when Lech Walesa received the Nobel Peace Prize and Eamonn Coughlan's 5,000 metre Helsinki win brought gold to Ireland, the standard and higher VAT rates were raised from 18% to 23% and from 30% to 35% respectively. Around the same time, Henry VIII's flagship- The Mary Rose- was raised from the sea bed off the south coast of England where it had lain for five hundred years. Information Systems Division (ISD) came under the ambit of the Accountant General of Revenue in 1983. Commissioner Mac Garbhaigh retired and Philip Curran became the new Board member. Another former Director of Establishments, Curran, a Dubliner, had worked mainly in C&E Secretariat. The following year Chairman McMahon retired early to take up an IMF position as advisor to the Mauritius Tax Authorities. He was succeeded by Commissioner Páircóir and Liam Reason became Commissioner. Another Dubliner, Reason had come from the Department of Finance to Revenue where he worked in the Taxes Secretariat.
A programme of phased rewriting, involving two million lines of code, was undertaken in these years to develop Revenue's PAYE, VAT and Income Tax computer programs. Another significant development saw the Revenue computer memory banks increase 16-fold in 1985. The tax official's desk began to take on a high-tech aspect as more computers came on stream. In the quarter of a century since the introduction of PAYE, 100,000 employers were now operating the system, there were 1.2 million employees and £3 billion plus was being collected. As more employers began using computerised payroll systems, ISD developments enabled them to receive Tax Free Allowance details electronically after Budget Day.
Ireland's active participation in Europe continued to provide Revenue with fresh challenges and increased contact with counterparts from other administrations. In time, these would further develop into the Interfisc and Matthaeus Customs and Tax exchange systems and technical assistance missions by Revenue officials to various parts of Europe. The country's Revenue officials have long been praised by the European Commission for their role in assisting developments in Customs and Tax initiatives on a pan-european scale and beyond.
In 1985, Bob Geldof and Live Aid, raising more than £70 million for Ethiopian famine victims, shone like a beacon of hope in stark contrast to a backdrop of world recession, wars and starvation. The decade that had begun with the superpowers boycotting Olympic games (Moscow 1980 and Los Angeles 1984), also saw Hurricane Charlie wreak havoc at home and abroad. A kinder wind would end the decade as Glasnost and Perestroika came to the fore, signalling an end to the Cold War.