Revenue published the results and analysis of the survey carried out of approximately 2,000 SMEs. The purpose of the survey was to quantify a number of aspects relating to SME customers which represents a large section of Revenue's customer service base. The three broad areas covered by the survey were; Revenue customer service, factors that influence compliance, and difficulties paying tax.

It seems that the survey was voluntary – taxpayers were not obliged to complete it. Among the key findings of the survey reported include:

More than 87% of respondents are either very satisfied or satisfied with overall Revenue customer service delivery.

Revenue sanctions, such as interest charges for late payment of tax, strongly influence taxpayers’ compliance.

Nearly a quarter of respondents, of which a high proportion belongs to the construction sector, indicated that they had encountered difficulties paying tax in time and/or in full in the 12 months prior to the survey.

A similar survey was carried out in the period April and July 2006 and the report also includes relevant comparisons between the results of this survey and those of 2006.