Assistant Principal Tax Specialist

Job Description The Assistant Principal plays a key leadership role in Revenue, making a strong contribution to the delivery of Revenue’s strategic objectives. Assistant Principals appointed from the competition will have responsibility for a wide range of functions, to include some or all of the following: • Analysing tax policy issues and devising both operational and strategic responses to influence and implement tax policy • Managing and undertaking risk-driven compliance interventions, audits and investigations, including examination of financial records, third party data sources, accounts and accounting systems • Development of risk analysis strategies to mitigate against tax avoidance/evasion • Interacting with customers, businesses, and professional advisors, including acting as a Revenue representative on various stakeholder groups • Providing guidance to Revenue customers and promoting a strong tax and customs compliance culture within Revenue’s customer base • Using the relevant Revenue powers to investigate and address compliance issues across the Revenue business and individual tax base • Identifying, investigating, and challenging unacceptable tax planning/tax mitigation schemes • Enforcing tax and duty law and instigating prosecutions, when necessary • Pursuing insolvency matters including liquidations, examinership cases, bankruptcy, and enforcement • Carrying out forensic investigations and supporting Revenue Prosecution Services • Undertaking transfer pricing (TP) audits and other risk-based TP interventions, including providing support on TP compliance issues across Revenue • Researching and advising on best practice, methodologies, and emerging support tools and technologies to enhance the efficiency and effectiveness of tax administration. • Developing and evaluating compliance strategies appropriate to Revenue’s segmented case base • Managing and giving visible leadership to a team of tax specialists, supporting and giving direction to the building of capability and capacity so that team members deliver to a consistently high standard of performance • Coaching and mentoring of staff to develop tax technical capability. Applicants should note that Revenue is a responsive and agile organisation and, as such, they may be assigned to projects and other duties appropriate to the role of Assistant Principal.

Why Work for Revenue? Making a Difference A career in Revenue is meaningful, varied, rewarding and interesting, and can encompass a wide range of activities in the areas of tax, customs and excise, administrative law, and ICT. Revenue staff enjoy rewarding careers with work ranging from direct engagement with individual taxpayers, businesses, and tax agents; to policy development and analysis; investigative work; legal services; and frontier management to name but a few. Our staff work both independently and as part of a team in a dynamic environment. We offer exciting opportunities to solution-orientated people whose values align with ours to help us be a high performing and responsive tax and customs administration.

Learning and Development Revenue recognises the value of investing in its staff and developing their skillsets both to their benefit and to the benefit of our overall capability as an organisation. Revenue provides excellent opportunities for personal and career development, as well as lifelong learning in leadership, management, and technical skills. Equality, Diversity, and Inclusion Revenue is an equal opportunities employer. We promote, recognise, and respect the cultural diversity within our workforce, nurturing a culture of dignity and respect for all, with a team dedicated to supporting diversity, inclusion, and wellbeing.

Environment We acknowledge our duty within our workplace and to the wider environment. We encourage approaches that reduce our carbon footprint by communicating and managing sustainable practices in our offices, as well as engaging with ‘Green’ Public Procurement policies in securing goods and services.

Work-Life Balance In addition to the personal and professional fulfilment of positively impacting on Irish society and the support that Revenue offers its staff in achieving this, other benefits to a career in Revenue include: • Stable employment following a one-year probationary period. • Option to apply for a shorter working week/ year following probation and subject to approval. • Blended working opportunities: while requests for blended working may be facilitated, some on-site (i.e. office/ business premises) attendance will be required in all roles, in line with business needs.

Person Specification Applicants must have demonstrable strengths in a significant number of the following areas, especially those relating to tax technical knowledge: • Strong tax technical knowledge with the ability to research and apply tax legislation • A clear understanding of the Irish taxation and customs system, legislation, and practice • An understanding of how businesses/individuals operate from both a legal and commercial perspective • Relevant experience of planning, conducting and management of statutory audits of larger businesses under the Companies Acts • Experience of planning, conducting and management of forensic financial investigations • Experience in carrying out tax compliance and/or advisory functions on behalf of complex taxpayers • Understanding and experience of the tax planning/tax mitigation strategies used by taxpayers, including wealth transfer • Experience in planning, managing and conducting Financial Appraisals/Due Diligence on behalf of lenders or investors

• A proven track record in creating, building and implementing advanced analytics and business intelligence initiatives • Ability to lead a team and deliver agreed business plan • Track record in effective leadership, development and motivation of staff. Applicants should have the abilities required of an Assistant Principal, Tax Specialist. In particular, applicants must demonstrate, by reference to specific achievements in their work or academic career to date, that they can effectively perform the duties of the role as outlined in Section 2 and 3 above. A description of the competencies is set out in the Appendix. Location This is a nationwide competition. Please select your location preferences when completing the application form. You must only select a location where you would be prepared to take up a position and you may only select a maximum of 2 locations. Please also note you may not change your location preferences after the closing date of this competition. Revenue may, subject to business needs, offer posts in other locations which were not cited as location preferences at application stage. If this occurs, offers would be made in strict order of merit from the panel established. Revenue has modern, flexible, and family-friendly working policies, which include opportunities for blended working. In blended working arrangements, some office attendance in your location preference will be required in all roles, in line with business needs. Successful candidates are required to remain in their assigned location for a minimum of two years. Revenue has an active mobility policy; appointees may apply to move to an Assistant Principal level role in Revenue or another Government Department under the Civil Service Mobility Scheme after two years in the post. Essential Entry Requirements Candidates must have, on or before, Tuesday, 27 May 2025, at least: • Obtained a minimum of Level 8 on the National Framework of Qualifications (Honours Bachelor’s Degree level) having taken either taxation, accounting or law as a major subject in the final degree examination or qualification as an accountant, tax professional, solicitor or barrister (i.e., membership or entitlement to membership of a recognised professional body in these areas) And • A minimum of 3 years’ relevant experience (as described in Section 2 and 3), in a large professional firm, business, or Public Sector organisation. Eligibility to Compete and Certain Restrictions on Eligibility Citizenship Requirements Eligible Candidates must be: a) A citizen of the European Economic Area (EEA). The EEA consists of the Member States of the European Union, Iceland, Liechtenstein, and Norway; or b) A citizen of the United Kingdom (UK); or c) A citizen of Switzerland pursuant to the agreement between the EU and Switzerland on the free movement of persons; or d) A non-EEA citizen who has a stamp 4 permission2 or a stamp 5 permission. To qualify candidates must be eligible by the date of any job offer. Collective Agreement: Redundancy Payments to Public Servants The Department of Public Expenditure and Reform letter dated 28 June 2012 to Personnel Officers introduced, with effect from 1 June 2012, a Collective Agreement which had been reached between the Department of Public Expenditure and Reform and the Public Services Committee of the ICTU in relation to ex-gratia Redundancy Payments to Public Servants. It is a condition of the Collective Agreement that persons availing of the agreement will not be eligible for re-employment in the Public Service by any Public Service body (as defined by the Financial Emergency Measures in the Public Interest Acts 2009 – 2011) for a period of 2 years from termination of the employment. People who availed of this scheme and who may be successful in this competition will have to prove their eligibility (expiry of period of non-eligibility).

Incentivised Scheme for Early Retirement (ISER) It is a condition of the Incentivised Scheme for Early Retirement (ISER) as set out in Department of Finance Circular 12/09 that retirees, under that Scheme, are not eligible to apply for another position in the same employment or the same sector. Therefore, such retirees may not apply for this position.

Department of Health and Children Circular (7/2010) The Department of Health Circular 7/2010 dated 1 November 2010 introduced a Targeted Voluntary Early Retirement (VER) Scheme and Voluntary Redundancy Schemes (VRS). It is a condition of the VER scheme that persons availing of the scheme will not be eligible for reemployment in the public health sector or in the wider Public Service or in a body wholly or mainly funded from public moneys. The same prohibition on re-employment applies under the VRS, except that the prohibition is for a period of 7 years. People who availed of the VER scheme are not eligible to compete in this competition. People who availed of the VRS scheme and who may be successful in this competition will have to prove their eligibility (expiry of period of non-eligibility).

Department of Environment, Community & Local Government (Circular Letter LG(P) 06/2013) The Department of Environment, Community & Local Government Circular Letter LG(P) 06/2013 introduced a Voluntary Redundancy Scheme for Local Authorities. In accordance with the terms of the Collective Agreement: Redundancy Payments to Public Servants dated 28 June 2012 as detailed above, it is a specific condition of that VER Scheme that persons will not be eligible for re-employment in any Public Service body [as defined by the Financial Emergency Measures in the Public Interest Acts 2009 – 2011 and the Public Service Pensions (Single Scheme and Other Provisions) Act 2012] for a period of 2 years from their date of departure under this Scheme. These conditions also apply in the case of engagement/employment on a contract for service basis (either as a contractor or as an employee of a contractor).

Declaration Applicants will be required to declare whether they have previously availed of a Public Service scheme of incentivised early retirement. Applicants will also be required to declare any entitlements to a Public Service pension benefit (in payment or preserved) from any other Public Service employment and/ or where they have received a payment-in-lieu in respect of service in any Public Service employment. Flexible Working Policies As an Employer of Choice, the Civil Service has many flexible and family friendly policies e.g. Work-sharing, Shorter Working Year, Remote Working (operated on a ‘blended’ basis), etc. All elective policies can be applied for in accordance with the relevant statutory provisions and are subject to the business needs of the organisation. The Civil Service also operates a Mobility scheme for all general service grades. This scheme provides staff with career opportunities to learn and partake in diverse roles across a range of Civil Service organisations and geographical locations.

Terms and Conditions of Service General The appointment is to a permanent post in the Civil Service and is subject to the Civil Service Regulations Acts 1956 to 2005, the Public Service Management (Recruitment and Appointments) Act 2004 and any other Act for the time being in force relating to the Civil Service.

Salary: Personal Pension Contribution (PPC Rate) The salary scale for the position of Assistant Principal Officer in Revenue, as of 1 March 2025, is as follows: Personal Pension Contribution (PPC) €80,668.00 €83,639.00 €86,651.00 €89,672.00 €92,690.00 €94,431.00 €97,474.00 (LSI 1) €100,530.00 (LSI 2)

The PPC pay rate applies when the individual is required to pay a Personal Pension Contribution (otherwise known as a main scheme contribution) in accordance with the rules of their main/personal superannuation scheme. This is different to a contribution in respect of membership of a Spouses’ and Children’s scheme, or the Additional Superannuation Contributions (ASC). A different rate will apply where the appointee is not required to make a Personal Pension Contribution. Long service increments may be payable after 3(LSI1) and 6(LSI2) years’ satisfactory service at the maximum of the scale. Important Note Entry will be at the minimum of the scale and the rate of remuneration will not be subject to negotiation and may be adjusted from time to time in line with Government pay policy. Different terms and conditions may apply if you are a currently serving civil or public servant. Subject to satisfactory performance increments may be payable in line will current Government Policy. You will agree that any overpayment of salary, allowances, or expenses will be repaid by you in accordance with Circular 07/2018: Recovery of Salary, Allowances, and Expenses Overpayments made to Staff Members/Former Staff Members/Pensioners.

Tenure and Probation The appointment is to a permanent position on a probationary contract in the Civil Service. The probationary contract will be for a period of one year from the date specified on the contract. At the discretion of the Head of Office a person may be assigned to other work depending on the business needs and capability development of the office and that person’s career development needs. During the probationary contract period, a person’s performance will be subject to review by their supervisor(s) to determine whether the person: (i) Has performed in a satisfactory manner. (ii) Has been satisfactory in general conduct. (iii) Is suitable from the point of view of health with particular regard to sick leave Prior to completion of the probationary contract, a decision will be made as to whether or not a person will be retained pursuant to Section 5A(2) Civil Service Regulation Acts 1956- 2005. This decision will be based on performance assessed against the criteria set out in (i) to (ii) above. The detail of the probationary process will be explained to the person by Revenue and the person will be given a copy of the Department of Public Expenditure NDP Delivery and Reform guidelines on probation. Notwithstanding the preceding paragraphs in this section, the probationary contract may be terminated at any time prior to the expiry of the term of the contract by either side in accordance with the Minimum Notice and Terms of Employment Acts, 1973 to 2005. In the following circumstances your contract may be extended, and your probation period suspended: • The probationary period stands suspended when an employee is absent due to Maternity or Adoptive Leave. • In relation to an employee absent on Parental Leave or Carers Leave, the employer may require probation to be suspended if the absence is not considered to be consistent with the continuation of the probation. • Any other statutory provision providing that probation shall - (i) stand suspended during an employee’s absence from work, and (ii) be completed by the employee on the employee’s return from work after such absence. Where probation is suspended, Revenue will notify you of the circumstances relating to the suspension. If an appointee who fails to satisfy the conditions of probation has been a serving civil servant immediately prior to their appointment from this competition, the issue of reversion will normally arise. In the event of reversion, an officer will return to a vacancy in their former grade in their former Department. Superannuation and Retirement The successful candidate will be offered the appropriate superannuation terms and conditions as prevailing in the Civil Service at the time of being offered an appointment. In general, an appointee who has never worked in the Public Service will be offered appointment based on membership of the Single Public Service Pension Scheme (“Single Scheme”). Full details of the Scheme are at www.singlepensionscheme.gov.ie. Where the appointee has worked in a pensionable (non-Single Scheme terms) public service job in the 26 weeks prior to appointment or is currently on a career break or special leave with/without pay, different terms may apply. The pension entitlement of such appointees will be established in the context of their public service employment history.

Key provisions attaching to membership of the Single Scheme are as follows: • Pensionable Age: The minimum age at which pension is payable is the same as the age of eligibility for the State Pension, currently 66 • Retirement Age: Scheme members must retire on reaching the age of 70 • Career average earnings are used to calculate benefits (a pension and lump sum amount accrue each year and are up-rated each year by reference to the CPI) • Post retirement pension increases are linked to the CPI.

Pension Abatement If the appointee has previously been employed in the Civil or Public Service and is in receipt of a pension from the Civil or Public Service or where a Civil/ Public Service pension comes into payment during their re-employment, that pension will be subject to abatement in accordance with Section 52 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012.

Please note: In applying for this position, you are acknowledging that you understand that the abatement provisions, where relevant, will apply. It is not envisaged that the employing Department/Office will support an application for an abatement waiver in respect of appointments to this position.