A person who fails to file a return or provide information on request, is liable to a penalty of €3000 (s 1052). The penalty for filing an incorrect return is tax-geared, i.e., it varies depending whether the behaviour was careless or deliberate  (s 1077E).

Revenue may not seek a civil penalty wishes unless a court has determined that the penalty is due (s 1077B). Revenue may enforce collection of a penalty confirmed by a court, as if it were tax (s 1077C).

Revenue may not recover penalties from the estate of a deceased person unless that person agreed, or a court confirms that the penalties are due (s 1077D). Penalties are tax-geared (s 1077E).