Oireachtas Joint and Select Committees

Thursday, 20 February 2014

Public Accounts Committee

2012 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 23 - Revenue Collection
Chapter 24 - Management of Revenue Debt
Chapter 25 - Taxpayer Compliance
Chapter 26 - Corporation Tax Losses
Chapter 27 - Tax Audit Settlements

12:20 pm

Mr. Michael Gladney:

In normal circumstances, we would have to have some written evidence but not necessarily an official valuation. Normally our criteria are that they point to evidence that prices have planed at a certain level in a certain area or evidence of sale prices in the area. They are the criteria we use.

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