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
Seán Fleming (Laois, Fianna Fail) | Oireachtas source
I think we are nearly there and I might ask the Comptroller and Auditor General to qualify. Everyone who is getting it at the 12.5% rate is paying some element of tax. If a company's credit is more than its tax liability, it might not only have no tax to pay but might also get a payable credit on top of that.
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