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

Photo of Catherine MurphyCatherine Murphy (Kildare North, Social Democrats) | Oireachtas source

The Revenue sheriff is governed under a very old Act dating back to the 1920s. In the UK, there is much more up-to-date legislation and codes of conduct in that entire area. Is Mr. Cody entirely happy with the current regime or is legislation required to bring anything up to speed? I rely on people coming to me with information or complaints. One must always have fair treatment as well. How is the calculation of worth made when goods are seized? People have told me that goods which were seized were offered for sale back to them. I have to take things at face value. The seizure of certain goods could not have been anticipated under legislation dating back to the 1920s. Data protection, for instance, was not an issue in terms of computers in a commercial environment where in some cases the information contained is not owned by the individual concerned. Could Mr. Cody outline his position on that regime at the moment?

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