Oireachtas Joint and Select Committees
Thursday, 1 June 2017
Public Accounts Committee
2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
9:00 am
Mr. Niall Cody:
On income tax, it is 8% a year. That is set out in law and we do not have the option of waiving that charge. Penalties are different. They are set out in law, but it depends on the nature of the default and the level of co-operation given. There is a table in the chapter of the Comptroller and Auditor General's report on medical consultants.
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