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

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9:00 am

Mr. Niall Cody:

-----to support whether there is a valid claim. We then pick a selection for audit.

We apply two tests, the first of which is the science test, in which we use experts to determine whether something is actual research and development.

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