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:

Yes. We have tightened up our procedures and guidelines on it. The issue with public procurement and the €10,000 limit in respect of which a tax clearance certificate must be in place is that, due to there being different projects, five of the experts went over the in-year limit. We have issued guidelines to get tax clearance certificates from all of them so that each of the people involved is fully qualified in that regard.

The other process related to academic qualifications. We have tightened up on that, but all of the experts had academic qualifications. If we sent in someone who was not of a suitable standard, that person would be challenged quickly if he or she suggested that the science did not work.

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