Oireachtas Joint and Select Committees

Thursday, 2 July 2015

Public Accounts Committee

2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners

10:00 am

Mr. Niall Cody:

Generally, we report on the debt at 31 March. The graph shows the depth of the decline in the level of debt available for collection following an initial increase in the amount. The difference between figures has not all been collected. I will put it that way because companies will go into liquidation and the tax will have to be written off, at which point it is lost.

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